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TMI Blog2014 (2) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned judgment has granted additional opportunity to the assessee to produce material on record regarding connectivity of the new unit and the production of soda ash and other material with the aid of such machinery - The Tribunal is requested to decide afresh the issues on the basis of the existing material - Decided in favour of petitioner. - Tax Appeal No.716 of 2013 - - - Dated:- 20-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Assessing Officer directing the authority to examine the assessee s claim for connectivity of the relevant facilities with the main plant and also the actual user and to adjudicate the matter in accordance with law. After the first round of remand proceedings, once again the issue reached the Tribunal. In the impugned judgment dated 28.2.2013, the Tribunal observed that neither the Assessing Of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee to bring cogent material on record to establish that these items were put to use in the year under consideration. Learned counsel for the assessee submitted that the issue is an old one pertaining to the assessment year 1992-93. Once the Tribunal had already remanded the proceedings to the Assessing Officer, the second such remand was not necessary. The Tribunal ought to have decided the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ery. In that view of the matter, ordinarily we would not have interfered with the order of the Tribunal. However, as noted, the issue is an old one and it is the second round of remand. Additionally, when the assessee through its counsel has clarified that the assessee does not desire to place any further or additional evidence, in our view, remand to the CIT (Appeals) would be futile. Instead, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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