TMI Blog2022 (6) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... up the matter and we find that factual exercise had been done by the tribunal and all the records placed by the department were considered and the tribunal was satisfied that there has been gross violation of principles of natural justice. Accordingly, the appeal filed by the assessee was allowed. The revenue has challenged this order by filing the present appeal and from the memorandum of grounds, we find that the revenue seeks to convert this Court as if it is a second appellate Court over the findings of the tribunal. The present appeal, being one under Section 260A of the Act, what is required to be seen is as to whether any substantial question of law arises for consideration and the jurisdiction of this Court is not to reappreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r this Court, in the earlier round, remanded the matter to the tribunal for a limited purpose. That apart, we have to examine as to whether any substantial question of law arises for consideration. Therefore, even though there is no satisfactory explanation given in support of the application for condonation of delay, we exercise discretion and condone the delay in filing the appeal. For such reason alone, the application for condonation of delay (IA No.GA/1/2021) is allowed. Re: ITAT/48/2021: This appeal filed by the revenue under Section 260A of the Income Tax Act, 1961 (the Act for brevity) is directed against the order dated 1st February, 2019 passed by the Income Tax Appellate Tribunal, B Bench, Kolkata (the Tribunal) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Court in ITA/25/2018 and by judgment and order dated 7th May, 2018, the Division Bench allowed the appeal on the ground that the contention advanced by the assessee with regard to non-service of notice was not specifically considered by the tribunal. Accordingly, the order passed by the tribunal was set aside and the matter was remanded to the tribunal to consider the issue as to whether the respondent/assessee, as successor-in-interest of the original assessee, had notice of knowledge of any hearing fixed by the Commissioner prior to the Commissioner passing the order under Section 263 of the Act. On remand, the tribunal has taken up the matter and we find that factual exercise had been done by the tribunal and all the records placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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