2024 (7) TMI 720

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..... n peculiar facts features and as such the principle of res-judicata is inapplicable in fiscal laws. It is a trite law as laid down in case Chandra Kishore Jha Vs Mahavir Prasad [ 1999 (9) TMI 948 - SUPREME COURT] that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner . Therefore the Ld. NFAC has no power to dismiss the appeal ex-parte for non-prosecution without dealing with the merits therefore. This view stands fortified in CIT Vs Premkumar Agundas Luthra HUF [ 2016 (5) TMI 290 - BOMBAY HIGH COURT] . Therefore, in our considered view, in the absence of clear authorisation in the statue permitting the Ld. NFAC to culminate proceedings without touching merits ev .....

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..... ver canvassed by the Ld. AR that given an opportunity of regress the assessee would sincerely prosecute and represent its case on merits by adducing requisite material. Adverting to ground number 2 of the appeal on the other hand the Ld. DR Smt Adita Singh dismantled the appellant s former excuse. It averred on behalf of the Revenue that, on one hand the assessee seeking remand confirming the fact that that owning to non-compliance of notices caused due to illness of partner of the firm, the assessee could not represent its case and on other hand it claims it wasn t in receipt of any such notices on the given email address. The assessee seemingly is blowing hot cold at a time on the subject matter of service of notice, which indeed were ser .....

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..... state point of determination, its decision thereon and clear reasons therefore in terms of section 250(6) of the Act. This exercise by the Ld. CIT(A) is a pre-requisite and invariably necessary for each assessment year in each case irrespective of its repetition. This is because in taxation each assessment year per-se is a separate unit as is governed by its own peculiar facts features and as such the principle of res-judicata is inapplicable in fiscal laws. It is a trite law as laid down by Hon ble Supreme Court in case Chandra Kishore Jha Vs Mahavir Prasad reported in 8 SCC 266 (SC), that if a statute provides for a thing to be done in a particular manner, then it has to be done in that manner and in no other manner . Therefore the Ld. N .....

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