TMI Blog2015 (12) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... venue does not do the necessary exercise before the appeal comes up for admission and only seek time to carry out the above exercise at time the appeal reaches hearing of admission, no time would be granted. We would be constrained to dismiss the appeal in view of the Revenue not being able to point out the fate of the earlier orders passed by the Tribunal which has merely been followed by the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holding in favour of the RespondentAssessee, has followed its decision in JCIT, Sangli v/s. M/s. Western Precicast Pvt. Ltd. ITA 890/PN/2011 decided on 31st December, 2012 and in Punawala Finvest and Agro Pvt. Ltd. v/s. ACIT 118 TTJ (Pune) 68. 3 In spite of having recorded in numerous orders that whenever the impugned order of the Tribunal follows its earlier decision and the earlier d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is some cogent justification such as change in law or some later decision of an higher forum, etc. then in such cases appropriately the appeal memo itself must specify the reasons for preferring an appeal failing which at least before admission the officer concerned should file an affidavit pointing out the reasons for filing the appeal. It is only when the court is satisfied with the reasons give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been carried out by the Revenue. In this case, only after the hearing of the admission commenced and after spending sometime on it, an adjournment is sought to find out the fate of the earlier orders of the Tribunal followed by the impugned order. 5 We make it clear that in case the Revenue does not do the necessary exercise before the appeal comes up for admission and only seek time to carr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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