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TMI Blog2023 (11) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... oss objection merely in support of the order of the First Appellate Authority and no substantial arguments were raised, thus order of the Ld. ITAT is perverse HELD THAT:- The grounds of assessee for the A.Ys. 2012-13 and 2013-14 are identical and similar and the learned CIT (DR) could not show any distinct or dissimilar factual position of situation between the A.Y. 2011-12 and A.Ys. 2012-13 and 2013-14. Therefore, the conclusion recorded in the appeal filed by the Revenue with regard to ground Nos. 1 to 5 of Revenue for A.Y. 2011-12 would apply mutatis mutandis to ground No. 1 to 5 of Revenue for A.Ys. 2012-13 and 2013-14. The assessee has filed the cross objections only to support the first appellate order. However, no substantial a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning to the A.Y. 2012-13? (2) Whether, in facts and circumstances of the case, the Ld. ITAT merely brushed aside all the grounds raised in the cross objection by holding that the grounds raised in the cross objection merely in support of the order of the First Appellate Authority and no substantial arguments were raised whereas the grounds raised in the appeal before the ITAT specifically ground no. 3 was challenging the addition sustain by the First Appellate Authority? (3) Whether the order of the Ld. ITAT is perverse and therefore to the extent of the ground no.3 order of the Ld. ITAT ought to have been set aside? 2. During the course of arguments, learned counsel for the appellant pressed the aforesaid three substantial quest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebatable, not previously settled by law of the land or a binding precedent, and must have a material bearing on the decision of the case, if answered either way, in so far as the rights of the parties before it are concerned. To be a question of law involving in the case there must be first a foundation for it laid in the pleadings and the question should emerge from the sustainable findings of fact arrived at by court of facts and it must be necessary to decide that question of law for a just and proper decision of the case. An entirely new point raised for the first time before the High Court is not a question involved in the case unless it goes to the root of the matter. It will, therefore, depend on the facts and circumstance of each ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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