9911796707
TMI Blog2020 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... , "the Act" hereinafter) against the order dated 09.12.2016 passed by the Income Tax Appellate Tribunal, Bench "B", Mumbai ("the Tribunal" for short) in Income Tax Appeal No. 4390/Mum/2014 for the assessment year 2007-08. 3. The Appeal has been preferred by the Appellant on the following questions stated to be substantial questions of law : (a) Whether on the facts and in the circumstances of the case and in law, the order of the Tribunal is perverse inasmuch as it holds that the projects of the Appellant were approved much before 1 April 2004 without adjudicating Ground Nos.1 and 2 as raised by the Appellant on merit ?. (b) Whether on the facts and in the circumstances of the case and in law, the amendment to section 80-IB(10)(b) vide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal has been passed in breach of principles of natural justice. This for two reasons, one the decisions relied upon by the Tribunal of its own (not cited at the bar) in the impugned order were not brought to the notice of the Appellant at any time, before the passing of the impugned order. This resulted in order adverse to the Appellant without the Appellant having an opportunity to address the Tribunal on the inapplicability of the decisions to the facts of this case. Thus, in effect an order without hearing. The second reason is that the Tribunal did not deal with the decisions relied upon by the Appellant in support of its case. This even though the impugned order records the decisions of its Coordinate Benches relied upon by the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l has been admitted by this court. He further submits that in later assessment years Tribunal has relied upon the said notification of the CBDT and granted relief to the Appellant. 9. Be that as it may, having heard learned counsel for the parties and having perused the impugned order passed by the Tribunal, we are of the view that the impugned order is required to be set aside for re-hearing of the appeal in accordance with law after giving further opportunity of hearing to the parties. 10. Accordingly, impugned order dated 09.12.2016 passed by the Tribunal in ITA No. 4390/Mum/2014 for the assessment year 2007-08 is set aside and the matter is remanded back to the Tribunal for fresh hearing and decision. 11. It is made clear that we hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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