The Tribunal the dismissed the appeal of the assessee by relying on 63 cases which were not cited by either side . The Tribunal also not given any finding on case law relied by the authorised representative . High court at the stage of admission its self allowed the appeal by observing that , this manner of disposing appeals by the Tribunal is not expected of it and cannot stand to the scrutiny of law and justice. The Tribunal cannot refer to decisions on its own without giving the litigant an opportunity to distinguish it. This results in a breach of the principles of natural justice. It also cannot omit to deal with the decisions relied upon by the litigant. Not dealing with the cited decisions leads to the order being bad as an order without reasons. Accordingly the matter remanded . ( ITA No. 1009 of 2017, dt. 30.01.2020) (AY. 2007 -08) ( also refer , DSP Investment Pvt Ltd v. Add. CIT ITA No 2342 of 2013 dt 8-03 2016 (Bom) (HC), Reliance Infrastructure Ltd vs. Dy .CIT ITA No.701of 2014 dt.29-11-2016 (Bom) (HC), Dattani and Co v. ITO ITA No . 847 of 2013 dt 21-10 2013 (Guj) (HC) , Lakhmi Mewal Das v ITO (1972) 84 ITR 649 (Cal) (HC) (659), Kranti Associates Pvt Ltd v Masood Ahamed Khan & ors (2010) 9 SCC 496 )
Bhavya Construction Co. v. ACIT (Bom)(HC), www.itatonline.org
S. 254(1): Appellate Tribunal- Duties- Relying on the case laws not cited by both the parties- Not dealing with the case law cited by the representative of the assessee- Matter remanded to the Tribunal to pass the fresh order . [ S.80IB (10) ]