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Issues:
1. Maintainability of appeals filed by Revenue without clearance from high powered committee. 2. Dismissal of cross-objections filed by the assessee. Detailed Analysis: 1. The main issue in this judgment revolves around the maintainability of the appeals filed by the Revenue without obtaining clearance from a high powered committee, as required by law. The authorized representative of the assessee raised a preliminary objection citing the necessity of clearance from the high powered committee, as mandated by the judgment of the Hon'ble Supreme Court and relevant circulars. The Departmental Representative argued that clearance had been granted for similar cases by other Tribunal benches and requested consideration of the same for the present appeals. However, the authorized representative for the assessee contended that without the required clearance, the appeals are not maintainable, emphasizing the Supreme Court's decision and the absence of permission sought in this case. Ultimately, the Tribunal found that in the absence of clearance from the high powered committee, the appeals filed by the Revenue were not maintainable, leading to their dismissal. 2. Additionally, the judgment addresses the dismissal of cross-objections filed by the assessee. The cross-objections were based on supporting the order of the CIT(A), dated 26th August 1996. However, since the main appeals filed by the Revenue were dismissed due to lack of clearance from the high powered committee, the cross-objections filed by the assessee were also dismissed. This decision was a consequential outcome of the primary issue regarding the maintainability of the appeals without the required clearance. The Tribunal's decision to dismiss the cross-objections aligned with the finding that the appeals lacked the necessary clearance, thereby affecting the overall outcome of the case. In conclusion, the judgment by the Appellate Tribunal ITAT MADRAS-C primarily focused on the requirement of obtaining clearance from a high powered committee for filing appeals and the implications of not meeting this legal prerequisite. The dismissal of both the appeals filed by the Revenue and the cross-objections filed by the assessee underscored the significance of adhering to procedural requirements in legal matters, as established by relevant legal precedents and directives.
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