2009 (6) TMI 17 - HC - Income Tax

Remand of a case by the tribunal - non-service of order of hearing properly - however auditor was appeared and represented - tribunal has considered that the alleged irregularity was practically waived by the appellant which cannot be found fault with, in as much as, at no point of time till the final order was passed by the C.I.T. (Appeals), the appellant made any grievance as regards the representation and appearance made by Mr. S. Thyagarajan in his capacity as auditor, who admittedly filed the returns - Held that the ultimate relief granted by the Tribunal in directing the C.I.T.(Appeals) to decide the appeal de novo in accordance with law after providing adequate opportunity to the assessee is perfectly in order and we do not find any question of law in order to entertain this appeal.

Summary

The High Court of Madras delivered a judgment in Tax Case (Appeal) No. 79/MDS/2008, with F. M. Ibrahim Kalifulla and B. Rajendran, JJ. presiding. The appellant contested the Tribunal's order from 19.11.2008 for the assessment year 2004-05. The appellant argued that the Tribunal erred in setting aside the assessment order by the C.I.T.(Appeals) due to an issue with the service of notice. The Court found no grounds to entertain the appeal, as the appellant was represented by an auditor who filed the return, and no objection was raised during the assessment or appeal process. The Tribunal's decision to remand the issue back to the C.I.T.(Appeals) for a de novo decision was upheld, with the Court dismissing the appeal. The Court emphasized that the case's unique facts should not be considered a precedent in other cases.