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2019 (7) TMI 1151 - HC - Income TaxPower of Tribunal when it disagree with earlier decision of Tribunal - TDS liability on trust - Tribunal not followed earlier decision which held that surplus disputed not taxable in the trust's hands and the assessee-trusts were not liable to deduct TDS - HELD THAT:- In our considered view, there are only two methods of dealing such a situation. Firstly, if the decision is per incurium, a finding to the said effect has to be given. Secondly, the Court or the Tribunal can refuse to follow the decision by distinguishing it on the factual matrix. If for other than these two reasons, the Court or the Tribunal is of the view that the decision rendered earlier is not acceptable to it, then the option is to refer it to a Larger Bench of the Court or the Tribunal. The Methodology adopted by the Tribunal, while passing the impugned order, is incorrect. Therefore, we are inclined to remand the matter to the Tribunal for fresh consideration. We left it open to the Tribunal to take note of the decision in Sarvodaya Mutual Benefit Trust [2013 (11) TMI 1270 - ITAT CHENNAI] and if for reasons acceptable to it, the decision can be applied to the facts of the case which is well open to do so, or for if any other reasons, the decision is found to be not acceptable to the Tribunal, then the matter may be referred to the Larger Bench of the Tribunal for consideration in an appropriate manner. We have not ventured into the merits of the matter, nor we have made an attempt to answer the substantial questions of law. It is made clear that when the matter is taken up for consideration, we are confident that the Tribunal will not be carried away or in any manner influenced by the observations made in the impugned order which we have set aside. Appeal filed by the assessee is allowed the impugned order is set aside and the matter is remanded to the Tribunal for fresh consideration.
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