2005 (11) TMI 195 - ITAT DELHI-B

Extract:
.......peal the Tribunal as an appellate body has to decide issues before it objectively on merits irrespective of the fact whether the decision goes in favour of the assessee or in favour of revenue, as both deserve equal treatment. 78. The matter will now go before the regular Bench for deciding the appeal in accordance with the opinion of the majority.