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TMI Blog2024 (9) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... because there was no averment or arguments to that effect before the ITAT. Therefore, this Court is of the view that the present appeal deserves to be remanded back to the ITAT for fresh adjudication. the Appeal is remanded back to the ITAT with direction to decide the appeal afresh after giving opportunity of hearing to the parties and pass a speaking and well reasoned order on merits within a period of two months. - Hon'ble Shri Justice Sushrut Arvind Dharmadhikari And Hon'ble Smt. Justice Anuradha Shukla For the Appellant : Shri Siddharth Sharma - Advocate For the Respondent : Shri Ashish Goyal - Advocate ORDER PER: JUSTICE SUSHRUT ARVIND DHARMADHIKARI The present Income Tax Appeal has been filed by the Revenue against the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as justified in not deciding the appeal on merits, on ground that the validity of assessment order quashed by CIT(A) for reasons that there was no satisfaction of AO of searched person was not specifically challenged by Revenue, without appreciating that in view of decision of SC in Super Malls Vs PCIT [2020] 115 taxmann.com 105 (SC)/[2020] 273 Taxman 556 (SC) the question of recording of separate satisfaction when AO of searched person and other person was the same was already settled in favour of revenue and hence the ITAT was bound to decide the additions emerging from assessment order on merits also as per grounds raised by revenue? 2. Whether on facts and circumstances of the case and in law, the Hon'ble ITAT erred in not examining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and prayed to remand back the same to the ITAT for de novo hearing on merits. 5. On the other hand, learned counsel for the respondent vehemently opposed the prayer and submitted that the ground raised by the appellant is being raised only before this Court and was never ever averred before the appellant Tribunal or before the CIT(A). He further submitted that if any point has not been raised before the ITAT cannot be raised before this Court. He also submitted that despite appeal being filed by the Revenue, no one was present before the ITAT to represent the Revenue. In such a condition, prayer made by the Revenue to raise such questions at this stage shall not be permitted and the present appeal is based on mere question of fact an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law can directly be raised before this Court without being averred or pleaded before the ITAT ? 9. The Apex Court in the case of K.Lubna vs. ors. vs. Beevi ors. Civil Appeal No.2442-2443 of 2011, has held : 9. On the legal principle, it is trite to say that a pure question of law can be examined at any stage, including before this Court. If the factual foundation for a case has been laid and the legal consequences of the same have not been examined, the examination of such legal consequences would be a pure question of law. 11. We may also usefully refer to what has been observed by Lord Watson in Connecticut Fire Insurance Co. v. Kavanagh3 in the following words: .When a question of law is raised for the first time in a court of last reso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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