Where the ITAT decided the appeal against the assessee by relying on judgements that had not been cited by the Departmental Respresentative and without giving the assessee an opportunity to explain why those judgements had no application to the assessee’s case, the High Court set aside the order of the Tribunal for a fresh hearing.
Note: The order of the Tribunal is reported as Naresh Pahuja v DCIT (2008)12 DTR 436 (2008), 17 SOT 636, 118 TTJ 319.
Also See: Vindhya Telelink Ltd v JCIT (2008) 15 DTR 238 (Jab) (TM) and Lakhmini Merwal Das v ITO 84 ITR 649 (Cal) (659) and Hon’ble President’s Guidelines to Hon’ble Members for drafting orders.
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