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TMI Blog2013 (10) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... emanded to the tribunal to decide the same on merits – Decided in favour of Revenue. - Tax Appeal No. 2493 of 2009 - - - Dated:- 8-10-2013 - M. R. Shah And Sonia Gokani,JJ. For the Appellant : Mr. Manish Bhatt, Advocate ORDER (Per : Honourable Mr. Justice M. R. Shah) 1. The present Tax Appeal has been preferred by the appellant-revenue challenging the order dated 11/06/2009 passed by the learned Income Tax Appellate Tribunal in ITA No. 541/Ahd/2006 for assessment year 2002-03 by which the tribunal has dismissed the said appeal preferred by the revenue on the ground of low tax effect. 2. The following substantial questions of law arise to be considered in the present Tax Appeal; (A) Whether the appellate tribunal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on behalf of the appellant-revenue has submitted that as such the question raised in the present appeal is squarely covered by the decision of the this Court in Tax Appeal No. 1601/2003 and other allied appeals as well as the recent decision of this Court in Tax Appeal No. 735/2013 and other allied appeals. Making the above submissions and relying upon the above decisions, it is requested to quash and set aside the impugned order passed by the learned Income Tax Appellate Tribunal and remand the same to the tribunal to decide the said appeal afresh in accordance with law and on merits. 6. Heard Shri Manish Bhatt, learned Counsel appearing on behalf of the appellant-revenue and considered the impugned order passed by the tribunal. It app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Bench in Tax Appeal No. 1601/2009 and other allied appeals and the recent decision of this Court in Tax Appeal No. 735/2013 and other allied appeals, the present Tax Appeal is required to be allowed and the impugned order passed by the tribunal, under challenge, is to be quashed and set aside and the appeal is required to be remanded to the tribunal to decide the same on merits. 8. In the result, the present Tax Appeal is allowed. The impugned order passed by the tribunal dismissing the appeal is hereby quashed and set aside and the appeal is remanded to the Income Tax Appellate Tribunal to decide the same on merits and the issue arising in the appeal is to be decided in accordance with law after issuing notice to the assessee. The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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