TMI Blog2018 (12) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... s and giving detailed reasons on merits to avoid prejudice. Observations of the Tribunal are factual. Tribunal was required to set aside the findings recorded by Commissioner of Income Tax (Appeals) and therefore, certain observations have been made. These observations were only for the decision of the appeal by the Tribunal and are not to be treated as conclusive findings on merits. If the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar Gupta and Ms. Monika Ghai, Advs. Respondent Through: Mr. Asheesh Jain, Senior Standing Counsel. O R D E R CM APPL.27246/2018 For the reasons stated in the application, the delay of 57 days in refiling is condoned. ITA 731/2018 The counsel for the respondent has obtained instructions in terms of the last order and states that this is a case of remand. The Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We have heard both sides, perused the documents and observations of the Tribunal. We do not find any justification and reason to review and set aside the direction for remand. However, we are not making any comments and giving detailed reasons on merits to avoid prejudice. Observations of the Tribunal are factual. 4. Tribunal was required to set aside the findings recorded by Commissioner of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition of services, production of relevant information and details to prove allowability of commission expenses. In case of non-appearance, reasons for non-appearance and legal effect thereof would be examined. 7. Recording the aforesaid, we dispose of the present appeal. We clarify that we have not made any comments on merits. Dasti under the signature of Court Master. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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