9911796707
TMI Blog2015 (1) TMI 475X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Income Tax Appellate Tribunal. The assessee is before us challenging assessment order dated 26.9.1997 and order dated 4.12.2000 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as "the Tribunal").Counsel for the assessee/appellant and the respondents are ad idem that decision on questions of law framed on 27.11.2002, at the time of admission of the appeals, shall answer questions of law, arising in ITA Nos.102 to 108 and 139 of 2001. The questions of law are as follows:- "1) Whether the Tribunal was right in law in holding that the block assessment was not barred by time? 2) Whether the Tribunal was justified in not quashing the assessment order after holding that the assessee had not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation. Counsel for the revenue further submits that the Tribunal was well within its jurisdiction to remand the assessment to the Assessing Officer and though certain other findings recorded by the Tribunal are under challenge in appeals filed by the revenue, the order passed by the Tribunal holding that the assessment is not barred by limitation or remanding the matter for adjudication afresh, does not call for interference. We have heard counsel for the parties and appraised the impugned order, but find no reason to answer questions 1 and 2, in favour of the assessee/appellant. The search commenced on 30.8.1996. Admittedly, the assessment order was passed on 26.9.1997. During this period, the Act was amended by adding Explanation 2( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore, rightly set aside and the matter was remitted to afford adequate opportunity to the assessee to put forth its case. A principle that inhers in all adjudications is that If an order is set aside for want of adherence to principles of natural justice, a Court or a Tribunal, shall call upon the authority that has violated principles of natural justice to re-appraise the matter and record a fresh order. The Tribunal, has, after due consideration of proceedings before the Assessing Officer, recorded a finding that adequate opportunity was not granted to the assessee and rightly remanded the matter for providing adequate opportunity to the assessee. We are in complete agreement with the opinion recorded by the Tribunal and find no reason to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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