Tribunal held that the Commissioner (Appeals) passed order, ignoring binding directions given by DGIT, it resulted in serious lapse on his part in administering justice. Order was set aside. Followed United Commercial Bank Ltd v. Workman 1951 SCR 380, where in the Court held that jurisdictional defect strikes at the very authority of the Court to pass any decree and such defects cannot be cured even by consent. ACIT v. Globus Construction (P) Ltd ITA No. 1185 (Delhi) of 2020 dt. 8-1-2021. (AY. 2007-08 to 2015-16)
DCIT v. GMR Energy Ltd. (2021) 188 ITD 480 / 213 TTJ 109 / 204 DTR 256 (Bang.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)-Powers-Jurisdiction-Direction of DGIT not to pass the during pendency of explanation-Order passed without following the direction and jurisdiction was set aside. [S. 120, 246A]