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2014 (12) TMI 441 - BOMBAY HIGH COURTTribunal proceeded and disposed of the Appeal filed by the Revenue in proper manner or not – Tribunal simply accepted the "categorical observation" and "finding" of the CIT(A) without going into the details - Held that:- The Tribunal unnecessary wasted its precious judicial time in finding out as to whether there was indeed an additional evidence before the Commissioner and whether the Departmental Representative was justified in making complaint of the above nature - The manner in which the revenue conducted himself may have offended the Tribunal, but it was its duty as a last fact finding authority to decide the matter judiciously and on merits - The Appeal has not been decided on merits at all - since the last fact finding authority has not gone into merits of the grounds raised by the Revenue in this Appeal, Mr. Chhotaray, learned Counsel put to appear on behalf of the Revenue, as to whether on the available material namely before the Assessing Officer and the Commissioner and the Paper Book compiled by the Assessee and tendered before the Tribunal is the Revenue willing to have the matter reconsidered by the Tribunal on merits – thus, the order of the Tribunal is set aside and the matter is remitted back for adjudication – Decided in favour of revenue.
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