Allowing the appeal of the assessee the Court held that; failure of Appellate Tribunal to consider the question of jurisdiction is miscarriage of justice. Tribunal is required to reassess material and thereafter come to a logical conclusion .Accordingly the order of Tribunal is set aside. (AY. 1999-2000, 2002-03 to 2004-05)
Prameela Krishna (Smt.) v. ITO (2019) 261 Taxman 37 (Karn.)(HC)
S. 254(1) : Appellate Tribunal–Duties–Failure of Appellate Tribunal to consider the question of jurisdiction is miscarriage of justice–Tribunal is required to reassess material and thereafter come to a logical conclusion- Order of Tribunal is set aside. [S. 147]