TMI Blog2020 (3) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... adherence to the principles of natural justice, is implied in any legislation. As rightly pointed out by the learned counsel for the appellant/assessee with regard to the study or research done by ITAT, the appellant/assessee was not put on notice. Hence, on this sole ground, the impugned common order warrants interference. The Substantial Questions of Law Nos.1 and 2 are answered in affirmative and in favour of the appellant/assessee Company. - TCA.Nos.833 & 835 of 2018 - - - Dated:- 4-3-2020 - Mr. Justice M. Sathyanarayanan And Mr. Justice Abdul Quddhose For the Appellant in both Appeals : Mr. P.J.Rishikesh For the Respondent in both Appeals : Mrs.V.Pushpa COMMON JUDGMENT M.SATHYANARAYANAN,J., (1)By co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee Company, aggrieved by the Assessment Order, filed an appeal before the Commissioner of Income Tax [Appeals]-I, at Madurai [in short ''CIT [Appeals]''] and the Appellate Authority, vide order dated 05.04.2017, dealt with the claim of depreciation and affirmed the order of the Assessing Officer. 4. The appellant/assessee Company, challenging the legality of the order passed by the CIT [Appeals], filed further appeals in ITA.Nos.1675 1676/Chny/2017 and the Revenue also filed appeals in ITA.Nos.1711 1903/Chny/2017 [for the Assessment Years 2012-13 2103-14] before the Income Tax Appellate Tribunal, ''B'' Bench, at Chennai [in short ''ITAT'']. 5. The ITAT has passed a common ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rical meter to take reading of electrical units and they are not part of any of the Air Pollution Control Devices or systems or equipments, but like any other plant or machinery or tools or a tank performing other functions and hence the CIT[A] is correct in concluding that the engineer is not correct in certifying them as dust collector system etc., and in confirming the action of the Assessing Officer in denying higher depreciation. Corresponding appeal grounds of the assessee fail. 8.In the result, the assessee's appeal for AY 2012-13 is treated as partly allowed and the appeal for AY 2013-14 is treated as allowed.'' 6. The Assessee Company, aggrieved by the impugned common order of ITAT, has filed the present T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance has been placed upon the Google study done by ITAT, that too, without putting either the assessee or the Revenue on notice. The learned counsel for the appellant/assessee Company has also invited the attention of this Court to the provisions of Section 255 of the IT Act, 1961 as well as Rules 18 and 29 of the Income Tax [Appellate Tribunal] Rules, 1963 and would submit that the substantial provision as well as the subordinate legislation do not expressly exclude the applicability of the principles of natural justice and would further add that under sub-section [6] of Section 255 of IT Act ''the Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the Income Tax Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order passed by ITAT and would submit that the Report of the Chartered Engineer is bereft of any material particulars / details and the authorities below as well as the Tribunal had taken into consideration, the Report of the Chartered Engineer as well as the bills pertain to the purchase of the said machineries and had rightly reached the conclusion that the machineries are not meant exclusively for pollution control measures and the findings rendered are concurrent in nature and further, there are no substantial questions of law arise for adjudication in these appeals and prays for dismissal of the same. (5)This Court paid its best attention to the rival submissions and also perused the materials placed before it. (6)Sub-section [ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal may direct. (8)A perusal and consideration of paragraph No.7 of the impugned common order passed by ITAT would disclose that the Tribunal, for reaching the conclusion to confirm the order of the Assessing Officer, has also done its part by doing some research on Google Study. Admittedly, the research done by ITAT in the form of Google study was not put either to the appellant/assessee Company or to the said Revenue. As already pointed out by this Court in the earlier paragraphs, in the absence of any specific rule including the applicability of the natural justice, it is a well settled position of law that adherence to the principles of natural justice, is implied in any legislation. (9)As rightly pointed out by the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
