9911796707
TMI Blog2013 (10) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ed standing counsel for the Revenue is requested to accept the notice on behalf of the Department who has accepted the notice. A copy of the memo of appeal is served upon the counsel. Since the issue involved in the appeal is short and hence with the consent of learned counsel for the parties the appeal is heard finally today itself in motion hearing because keeping it pending for orders is not going to serve anybody's purpose. This is appeal filed by the appellant of IT(SS)A No. 55/Jd/2006 under section 260A of the Income-tax Act against an order dated January 29, 2009 (reported as Badri Ram Choudhary v. Asst. CIT [2010] 128 TTJ (Jd) 339 ; [2010] 34 DTR (A.T.) (Jodhpur) 335 passed by the learned Tribunal in the aforementioned appeal. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of raid can now be gone into by the Tribunal in the light of the decision of this court reported in CIT v. Smt. Chitra Devi Soni [2009] 313 ITR 174 (Raj) wherein this court has held that Tribunal does have a power to examine such question. Learned counsel for the respondent fairly submitted that looking to the legal position and the fact that the Department's rights are kept intact in defending the legality and propriety of the raid, such a course can be permitted while deciding this appeal. Having heard learned counsel for the parties and on perusal of the record of the case, we are inclined to allow this appeal and while setting aside of the impugned order, remand the case to the Tribunal for deciding the appeal afresh on the merits in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Department was dismissed against the order of the High Court (see [2009] 313 ITR (St.) 28). Accordingly and in the light of aforesaid discussion, we allow this appeal, set aside the impugned judgment and remand the appeal to the Tribunal for deciding the same afresh on the merits strictly in accordance with law. While so deciding, the Tribunal would not only decide all the issues arising in the appeal on the merits but would also be free to decide the issue relating to the legality and validity of the raid challenged by the appellant after giving due opportunity to the Department to justify the raid proceedings conducted under section 132 ibid. Let the appeal be now decided by the Tribunal within a period of six months. Parties are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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