“second appeal before ITAT”
The decision most relied on for second appeal before ITAT is Hero Vinoth (Minor) v. Seshammal (5 SCC 545), cited in 55 judgments on BharatTax.
Leading authorities on second appeal before ITAT
The High Court's power to interfere with lower appellate court orders in second appeals is confined to substantial questions of law, and it cannot re-appreciate evidence or disturb findings of fact. If two inferences of fact are possible from a given set of circumstances, the one drawn by the lower appellate court will not be interfered with.
The Income Tax Appellate Tribunal's primary obligation is to dispose of appeals on their merits, with the power to remand being an exceptional tool that must be used sparingly. Remands are permissible only when absolutely necessary due to a lack of relevant evidence, findings, or investigation, and are prohibited if casual, used as a shortcut, or to grant a litigant a 'second innings'.
The Income Tax Appellate Tribunal (ITAT) lacks jurisdiction to decide a ground of appeal that was not considered by the first appellate authority (CIT(A)). The ITAT cannot adjudicate an issue that has not passed through the first appeal stage.
