TMI Blog2018 (6) TMI 1734X X X X Extracts X X X X X X X X Extracts X X X X ..... nt case, the CIT (A), despite having adjudication, by the AO, on merit albeit reordering admission, has not adjudicated the grounds on merit and has decided the appeal merely on the basis of the admission made by the authorised representative. In the fitness of present case and peculiar facts of the case, we are of the opinion that the matter is required to be re-examined by the CIT (A) on merit as AO had decided the issues on merit and thereafter had recorded admission . Therefore we remand the matter back to the file of the CIT (A) for de-novo decision on all the grounds - Appeal of the assessee is allowed for statistical purposes. - I.T.A No.2787/Bang/2017 - - - Dated:- 5-6-2018 - SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER For the Assessee : Shri. V. K. Gurunathan, Advocate For the Revenue : Shri. D. K. Jha, Addl. CIT ORDER PER LALIET KUMAR, JUDICIAL EMBER : 01 The present appeal is filed by the assessee against the order of the CIT (A), Gulbarga, dt.19.10.2017, for the assessment year 2014- 15, on the following effective grounds : 02. At the outset, it was submitted by the Ld. AR that the CIT (A) in his o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Madras High Court in the case of Ramanlal Kamdar (supra) their Lordships inter alia observed as under :- ... Once the assessee had stated that it had no objection to the proposed revision and the Income-tax Officer had also revised the original assessment as proposed by him, the assessee could not be said to have been aggrieved by the order of the Incometax Officer. Only if the assessee was aggrieved by the order of the Income-tax Officer, he had the right to file an appeal before the Appellate Assistant Commissioner and once the assessee could not have had any grievance in view of the statement made by the partner. the appeal to the Appellate Assistant Commissioner was incompetent and equally the appeal to the. Tribunal was incompetent... From the aforementioned decision It may be seen that the assessee would not normally have any grievance against an assessment order if the same was made on the basis of an agreement made by himself in the instant case the agreement with regard to the additions was not made by the assessee himself but by his authorised representative. As such, it cannot be said that no appeal lies against the order of assessment made by the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on the admission of the assessee. In the case of Indian Express (Madurai) P. Ltd. (supra) the Madras High Court while considering the scope of the appellate powers and jurisdiction of the Tribunal, hasinter alia observed:- ... The primary purpose of the statute is to levy and collect the income- tax. This is based on the cardinal principle, which has been incorporated as a veritable constitutional provision, that no tax can be levied or collected save under authority of law. The task of an appellate authority under the taxing statute, especially a non-departmental authority like the Tribunal, is to address its mind to the factual and legal basis of an assessment for the purpose of properly adjusting the taxpayer s liability to make it accord with the legal provisions governing his assessment. Since the be-all and end-all of the statutory provisions, especially those relating to the administration and management of income-tax, is to ascertain the taxpayer s liability correctly, to the last pie, if it were possible, the various provisions relating to appeal, second appeal, reference and the like can hardly be equated to a lis or dispute as arises between the two parties in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as already stated, the assessee s authorised representative had admitted before the Assessing Officer that the subject additions may be made to the total income of the assessee. His agreement for the impugned additions is based upon misapprehension of facts and mistaken belief. Consequently the assessments were made by the Assessing Officer on the basis of such agreement made by the authorised representative of the assessee. It cannot therefore, be said that the assessee was not aggrieved by the orders of the Assessing Officer. Therefore, I am of the considered view that an appeal lies to the appellate forum from the orders of the assessment so made especially keeping in view the Madras High Court s judgment in the case of Indian Express (Madurai) P. Ltd. (supra), wherein it was highlighted that an assessment is nothing but an ascertainment of the tax liability of the assessee correctly. 03. On the other hand the Ld. DR relied upon the order passed by the authorities below. 04. We have heard the rival contentions and perused the record. In our considered opinion, the proposition canvassed by the assessee that the admission made by the authorised representative is not binding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee in any proceedings or by his agent. Section 18 of the Evidence Act, provides as under : 18. Admission by party to proceeding or his agent.-Statements made by a party to the proceeding, or by an agent to any such party, whom the Court regards, under the circumstances of the case, as expressly or impliedly authorized by him to make them, are admissions. by suitor in representative character.- Statements made by parties to suits, suing or sued in a representative character, are not admissions, unless they were made while the party making them held that character. Statements made by- (1) party interested in subject-matter.-persons who have any proprietary or pecuniary interest in the subject-matter of the proceeding, and who make the statement in their character of persons so interested, or (2) person from whom interest derived.-persons from whom the parties to the suit have derived their interest in the subject-matter of the suit, are admissions, if they are made during the continuance of the interest of the persons making the statements. From a perusal of the above, it is clear that the admission made by the authorised representative in the proceedings ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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