Contrary arguments by DRs at different Benches of Tribunal?
CAN Departmental representatives make contrary arguments at different Benches of the Tribunal? This was an issue before the ITAT Special Bench recently. The assessee's counsel pointed out that the Department's Representative in another Bench argued the point the assessee was making before this Bench and got a favourable order. So the Department was barred from taking a contrary view before another Bench. The Tribunal was not however impressed and observed, “if some Departmental Representative has rightly or wrongly argued an issue before any bench of the Tribunal, other Departmental Representatives across the country cannot be inhibited from arguing what they feel correct notwithstanding the earlier submission made by the learned Departmental Representative in some different case at some different bench.”
This Special Bench order was delivered on 30.06.2010 and we bring you this order today – true to the TIOL tradition. The Special Bench had also decided some weighty issue on depreciation.