ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court
The Bombay High Court stated that ITAT cannot overstep its authority by deciding on merits when it has already concluded an appeal was not maintainable. Aggrieved by the aforementioned communication/order, the BCCI filed an appeal before the Income Tax Appellate Tribunal, Before the ITAT, the Revenue submitted that the DIT, by the impugned communication/order had neither cancelled nor withdrawn the registration dated granted to the BCCI under Section 12A of the IT Act, 1961. The ITAT accepted the Revenue's contention that the impugned communication/order did not amount to either cancellation or withdrawal of registration under Section 12A of the IT Act, 1961. The bench observed that the ITAT, after having upheld the Revenue's contention exceeded its jurisdiction in examining the impugned communication/order on its merits and recording observations tending to uphold the impugned communication/order on its merits. The bench stated that the ITAT, after concluding that the BCCI's Appeal before it “was not maintainable”, exceeded its jurisdiction in recording the above observations virtually upholding the impugned communication/order dated 28 December 2009.
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