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2014 (9) TMI 744 - GUJARAT HIGH COURTAddition in turn over - Penalty - Dismissal of appeal for non compliance with pre deposit order - Held that:- When the appeal before the learned tribunal was against the order passed by the first appellate authority dismissing the appeal on nondeposit of pre-deposit and all through out the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the matter to the first appellate authority and more particularly when as per the order passed by the tribunal, the appellant deposited the entire amount of pre-deposit i.e. ₹ 1,05,400/- and as first appeal preferred by the appellant for the earlier assessment year was pending before the first appellate authority, in the facts and circumstances of the case, more particularly when as such the learned tribunal has remanded the appeal to the first appellate authority to the extent of penalty and addition made by the Assessing Officer, we are of the opinion that the impugned judgement and order passed by the learned tribunal dismissing the appeal with respect to duty deserves to be quashed and set aside and the matter is required to be remanded to the first appellate authority on all the grounds rather than restricting the remand to the extent of penalty and addition made by the Assessing Officer only - Decided in favour of assessee.
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