Tribunal held that; if a decision is challenged by the assessee both on the issue of jurisdiction as well as on merits, the appellate authority has to decide both issues. He cannot decline to decide one of the issues on the basis that the decision on the other issue renders it academic. This approach leads to multiplication of proceedings and leads to delay. CIT(A) is directed to decide both the issuesFollowed the ratio of jdgement in CIT v. Ramdas Pharmacy [1970] 77 ITR 276 (Mad.)(HC) had expounded that an appellate authority cannot decide only one issue arising out of many issues and decline to go into the other issues raised before it on the ground that further issues will not arise in view of the finding on the issue decided by it. (ITA No.6098/Mum/2016, dt. 02.07.2018) (AY. 2007-08)
ITO v. Mohanraj Trading & Exchange (Mum.)(Trib.), www.itatonline.org
S. 250 : Appeal-Commissioner (Appeals)-If a decision is challenged by the assessee both on the issue of jurisdiction as well as on merits, the appellate authority has to decide both issues. He cannot decline to decide one of the issues on the basis that the decision on the other issue renders it academic. This approach leads to multiplication of proceedings and leads to delay- CIT(A) is directed to decide both the issues. [S. 254(1), R.27]