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TMI Blog2019 (9) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... these grounds were sought to be raised by the appellant before the Tribunal. We are of the considered opinion that the impugned order passed by the Tribunal suffers from perversity, as the Tribunal without considering the aforesaid issues has dismissed the application filed by the appellant under Rule 27 of the Rules by merely stating that the counsel for the assessee could not point out the grounds that were decided against him. More so, when the grounds raised by the appellant were manifestly apparent from the order passed by the CIT(A). Decided in favor of assessee - Matter restored before ITAT. - I.T.A. No.102/2019, 103/2019, 104/2019, 105/2019, 106/2019, 107/2019, 108/2019 - - - Dated:- 21-8-2019 - Shri Justice R.S. J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding for appeal are wide enough to include all orders, a litigant cannot be denied the right to appeal conferred by the statutory provision, subject to the conditions mentioned therein, namely, that a substantial question of law arises for adjudication from the order in appeal. 2. In view of the decision rendered by the Supreme Court in Raj Kumar Shivhare (supra) the objection regarding maintainability is rejected and present appeals are held to be maintainable. 3. We have also heard the learned counsel appearing for the parties on merits. On hearing of the parties, we are of the considered opinion that the following substantial question arises for adjudication in these appeals : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ply stating that the learned Senior Counsel appearing for the assessee could not point out as to what are the grounds decided against the assessee. It is submitted by the learned senior counsel that when the grounds were specifically mentioned in the application under Rule 27 of the Rules and were apparently evident from the finding recorded in respect of Grounds No.3 and 4 by CIT(A), rejection of the application without considering the same amounts to perversity, giving rise to a substantial question of law for adjudication. The learned senior counsel for the appellant submits that in such circumstances, the impugned order passed by the Tribunal deserves to be set aside and the matter deserves to be remitted back for a detailed decision on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities. It is also evident from a perusal of the order of the CIT(A) and the application filed under Rule 27 of the Rules that these grounds were sought to be raised by the appellant before the Tribunal. 8. In such circumstances, we are of the considered opinion that the impugned order passed by the Tribunal suffers from perversity, as the Tribunal without considering the aforesaid issues has dismissed the application filed by the appellant under Rule 27 of the Rules by merely stating that the counsel for the assessee could not point out the grounds that were decided against him. More so, when the grounds raised by the appellant were manifestly apparent from the order passed by the CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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