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TMI Blog2019 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Vinod Chandran, J. Yet another case which reveals the haphazard manner in which the revenue officials follow up proceedings before this Court and the Tribunal. The respondent herein is alleged to be the partner of a firm against which an assessment order was passed as per Annexure-A. The firm filed an appeal, the memorandum of which is produced at Annexure-B, against the assessment or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xure-H order dated 23.08.2005, which directed the CIT (Appeals) to peruse the records, hear the writ petitioner and the concerned Assessing Officer [AO] and dispose of the appeal within six weeks from the date of receipt of a copy of the judgment. There was also a stay granted against the sale of attached properties until the appeal was disposed of. Later, by Annexure-E order dated 27.09.2005, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merits. 4. The learned Senior Counsel, Government of India (Taxes) points out that the right given to a partner to file an appeal under Section 247 of the Income Tax Act, 1961 was omitted by Finance Act, 1992 with effect from 01.04.1993. However, such a ground was never raised before the learned Single Judge even in the review petition. In any event, the learned Single Judge noticed that the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Single Judge in the Review Petition passed six years prior, before the Tribunal. The learned Senior Counsel, Government of India (Taxes) would submit that since the CIT (Appeals) at the second instance had acted without jurisdiction, the order is non est in law. However, we do not find any reason to hold so in an appeal since the Revenue has not raised such contentions before the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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