9911796707
TMI Blog2019 (7) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... el appearing for the appellant and Sri Y.V. Raviraj, learned counsel appearing for the respondent, we are of the considered view that following substantial questions of law would arise for consideration: 1) Whether the Tribunal was justified in affirming the orders of the Assigning Officer and CIT (appeals) without adverting to the grounds urged in the memorandum of appeal filed by the assessee? 2) Whether authorities were justified in rejecting the claim of the assessee for deduction claimed under Section 54B of Income Tax Act, 1961, by holding that appellant is not eligible for such deduction? 3. Perusal of the records would disclose that the assessee sold 7.2 acres of agricultural land situated in Gopannakuppe for a total con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .03.2017, the grounds urged by the assessee has been extracted in the order of the tribunal itself. However, reasons are not forthcoming as to why the grounds urged in the appeal is being rejected. On the other hand, appeal has been rejected by assigning the reason that the CIT (Appeals) has properly adjudicated all the issues raised before said authority. In the words of the Tribunal itself findings so recorded read: "3. On careful perusal of the record, it is noticed that on last date of hearing i.e., 09.02.2017, hearing was adjourned at the request of the assessee to 30.03.2017. Despite having issued notice about the date of hearing, none appeared on behalf of the assessee. Therefore we had no option but to hear the appeal ex-parte q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e does not appear when the matter is called for hearing tribunal can dispose of said appeal on merits after hearing the respondent. Though in the instant case Tribunal has recorded that it has heard the counsel appearing for the revenue, order dated 31.03.2017 passed by tribunal does not disclose as to the reason for rejecting the grounds urged in appeal memorandum and no supporting reasons have been assigned. It is in this background, the expression "dispose of the appeal on merits" occurring Rule 24 would acquire significance. In other words, there is a duty cast on the Tribunal to adjudicate the claim on merits even in the absence of parties or their authorized representative. 7. In the instant case, it would not end at this stage, an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
