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TMI Blog2014 (5) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... , A.R. ORDER Per Shri Mukul Kumar Shrawat, Judicial Member This Misc. Application has been filed by the applicant on 27th of September, 2013 arising from the order of the Tribunal as per the nomenclature hereinabove, dated 07.08.2013. 2. The main grievance of the applicant as pointed out by learned AR, Mr. Dhinal Shah is as under: "4.7 However, the Appellant humbly and most respectfully sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal is empowered to pass an order only in respect of the subject matter of the appeal and the grounds raised, but has no power to give direction in respect of an another person who is not in appeal. By directing the AO to find out the business expenditure in the hands of Hazira parties, the Tribunal has exceeded its jurisdiction because the Hazira parties were not in appeal before the Tribunal. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the subject matter of the appeal. 5. After hearing the submissions of both the parties and on careful perusal of the order of the Tribunal, we are of the considered opinion that the issue in the hand can otherwise be decided in the light of the several other directions as given by the Tribunal, even without examining the expenditure claimed by Hazira parties. Undisputedly, Hazira parties were n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve noted that the enquiries as directed shall be sufficient to arrive at the correct conclusion by the AO in respect of the claim made by this applicant. Resultantly, we hereby expunge the line, quote "the AO has also to find out that if the services rendered by this assessee were not made available to those Hazira parties for their business purpose then under what ground they have claimed busines ..... X X X X Extracts X X X X X X X X Extracts X X X X
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