2004 (11) TMI 29

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..... heme?" - Grounds on which the penalty order was being assailed by the assessee was based on immunity afforded to an assessee under the amnesty scheme. It was a legal ground and hence, ought to have been dealt with on its merits by the Tribunal by giving a finding either allowing it or rejecting it. In any event, the finding on legal ground was called for from the Tribunal with reasons in support o .....

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..... t, when under section 69A the cash of Rs. 1,35,000 found on July 9, 1982, is not assessable in the assessment year 1984-85? 2. Whether the Tribunal was justified in confirming the penalty without disposing of the grounds of appeal claiming immunity under the amnesty scheme?" In order to answer the question referred, the facts stated in the statement of case drawn by the Tribunal need to be tak .....

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..... this plea was returned either accepting this plea or rejecting it in the final order which resulted in upholding of the penalty imposed under section 271(1)(c) of the Act. In a case where a party raises a specific plea in support of this contention before an appellate authority (Tribunal) in the appeal then it is the legal obligation of the appellate authority to decide the plea so raised on its .....

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..... ery ground raised by the appellant in their/his appeal and/or on the ground pressed in service for assailing the impugned order. Not giving a finding or not deciding the ground though raised vitiates the order and causes prejudice to the appellant. It is for the reason that it deprives them of one of their valuable legal right to get rid of the adverse order passed against them by a lower authorit .....

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..... he Revenue. In other words, we answer question No. 2 by holding that the Tribunal was not justified in confirming the penalty without disposing of the grounds of appeal claiming immunity under the amnesty scheme. Since, question No. 2 has been answered in favour of the assessee and against the Revenue, hence, we decline to answer question No. 1 as in our opinion it has become now academic so far a .....

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