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TMI Blog2012 (12) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and in law. 2. That in any view of the matter the learned Commissioner of Income Tax (Appeal) is highly unjustified and incorrect in deciding the Appeal ex-party without providing opportunity to the assessee to represent his case. Specially when the regular assessment was made in normal way as the assessee made full compliance before assessing officer and more so in past no ex-party decisions were made. Hence the action of the learned Commissioner of Income Tax (Appeal) is in correct in deciding the Appeal ex-party and the observation in the order that there is continues non-compliance is not correct. 3. That in any view of the matter the notice dated 17.10.2011 but dispatched on 25.10.2011 from department and served on 27.10.2011 on u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y view of the matter penal interest charted under Section 234-A and 234-B of the Act is highly unjustified. 2. During the course of hearing, at the outset the ld. counsel for the assessee submitted that no warrant was issued in the individual name of the assessee as the notices issued under section 132 of the Income Tax Act, 1961 (hereinafter referred in short "the Act‟). Therefore, the assessment orders framed consequent to invalid warrant of authorization is not sustainable in the eyes of law and deserve to be annulled. 3. Since this being a legal issue and goes to the root of the case, we prefer to adjudicate it at the outset. 4. During the course of hearing of the appeals, the ld. counsel for the assessee has plac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp;The ld. D.R. further invited our attention that subsequent to the judgment of the Hon'ble Allahabad High Court in the case of Raghuraj Pratap Singh and Others v. ACIT (supra) a number of appeals on a similar issue came up for hearing before the Hon'ble High Court and they all were referred to the larger Bench to resolve the controversy. The ld. D.R. has also placed reliance upon the order of the Lucknow Bench "A" of the Tribunal in the case of Shri. Hariom Shanker Srivastava v. ACIT, Central Circle II, Lucknow in ITA Nos. 335 & 334/LKW/2011 in which the impugned issue was examined by the Tribunal and the Tribunal keeping in view the reference made to the larger Bench has remanded the matter to the ld. CIT(A) after setting aside the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e High Court has referred the matter to a larger Bench to resolve the controversy in question being of wide public importance. 8. The identical issue was raised before the Lucknow Bench of the Tribunal in the case of Shri. Hariom Shanker Srivastava v. ACIT, Central Circle II, Lucknow (supra) and vide order dated 15.12.2011 the Tribunal (in which Judicial Member was a party to the order) remanded the matter back to the file of the ld. CIT(A) with a direction to await the decision of larger Bench in conformity with the decision of Hon'ble Karnataka High Court in the case of CIT v. K.C. Puttaswamy Gowda (supra). The relevant observations of the Tribunal are extracted hereunder:- "6. In a bunch of appeals on similar issue before the Hon'ble H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e conflicting judgment of the coordinate bench, the matter could have been referred to the Larger Bench, otherwise litigant will suffer. There is no dispute between the parties that law laid down in the case of Raghuraj Pratap Singh is not conflicting with the case of Smt. Vandana Verma which has been relied upon by subsequent judgment. In view of above without expressing any opinion on merit, we refer the matter to the Larger Bench to resolve die controversy in question which is a public importance. We direct the registry to place the matter before the Hon'ble Chief Justice for constitution of Larger Bench, so that the controversy in question may be resolved by authoritative judgment of this Court. "7. The larger Bench, however, has not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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