2014 (2) TMI 626

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..... or filed an application for adjournment. It appears that written submissions, filed by the appellant containing a prayer that it did not wish to address arguments in person and the appeal may be decided on the basis of written submissions, was not placed before or brought to the notice of the Tribunal. The learned Tribunal, therefore, fell into error in recording that the appellant is not cooperat .....

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..... owed the appeal filed by the revenue without considering or adverting to his written arguments, which were filed on 16-8-2011, a day before the appeal was decided. 2. Counsel for the appellant submits that an earlier order, dated 25-2-2008, passed by the Tribunal, was set aside by this Court, by directing the Tribunal to pass a speaking order. The petitioner, thereafter, filed written arguments, .....

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..... emitting the matter to the Tribunal. 5. We have heard counsel for the parties and perused the impugned order. 6. A perusal of the impugned order reveals that the learned Tribunal has held that the appellant is not cooperating as he has not put in appearance nor filed an application for adjournment. It appears that written submissions, filed by the appellant containing a prayer that it did not .....

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