TMI Blog2020 (2) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... al has relied upon the said notification of the CBDT and granted relief to the Appellant. 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. - INCOME TAX APPEAL NO. 1009 OF 2017 and INCOME TAX APPEAL NO. 1148 OF 2017 - - - Dated:- 30-1-2020 - UJJAL BHUYAN AND MILIND N. JADHAV,JJ. Dr. K. Shivaram, Advocate a/w. Ms. Neelam Jadhav, Advocate for the Appellant. Mr. Sham Walve, Advocate a/w. Mr. Pritesh Chatterjee for Respondents. PC : 1. Heard Dr. K. Shivaram, learned senior counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the doctrine of `stare decisis ?. (d) Whether on the facts and in the circumstances of the case and in law, the order of the Tribunal is perverse inasmuch as it violates the principles of natural justice by referring to and relying upon numerous case laws that were not relied upon by the Revenue during the course of the hearing and hence the Appellant was given no opportunity to rebut or distinguish the same ?. 4. In the proceedings held on 15.10.2019 this Court, after noting the grievance of the Appellant, was of the prima-facie view that the manner of disposing of the Appeal by the Tribunal was not proper. Accordingly, it was observed that the matter may be remanded back to the Tribunal for a fresh hearing and disposal in accord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Tribunal for fresh disposal. 6. Dr. Shivaram, learned counsel, has taken us through the impugned order and submitted that the Tribunal has referred to more than 50 judgments of various courts; not relied upon either by the assessee or by the Revenue, to the great prejudice of the assessee. 7. Mr. Walve, learned standing counsel Revenue submitted that on similar issue this court has admitted Income Tax Appeal No. 653 of 2012 (Ramesh Gunshi Dedhia vs. Income Tax Officer) vide order dated 08.08.2014. 8. In response Dr. Shivaram, learned counsel for the Appellant submits that there is a CBDT Notification No. 2 of 2011 dated 05.01.2011 which clarifies that projects covered by section 80IB(10) of the Income Tax Act, 1961 would ..... X X X X Extracts X X X X X X X X Extracts X X X X
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