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TMI Blog2014 (4) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... questions of law, inter alia. With regard to the manner in which the Tribunal has proceeded and these questions arise for determination and consideration in this appeal, it is submitted that the revenue should not be prejudiced to such an extent as has been done by the Tribunal in this case. The appeal could not have been dismissed on merits and by the Tribunal taking up itself the task of considering the grounds in the memo of appeal in details. Apart therefrom, the Tribunal has applied the judgment and order passed in the case of the very assessee for earlier assessment year but therein the controversy was with regard to the distinct provision of the Income Tax Act, 1961. The present appeal deals with a different issue. The issues have, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are covered by the orders made in the earlier assessment orders. 6. However, we find that the reference to the earlier orders denotes that they pertain to the deduction under Section 80HH and 80I of the Income Tax Act, 1961. In the present case, the deduction is in relation to profits and gains from certain industrial undertakings other than infrastructural development undertakings. That is a matter covered by Section 80IB of the Act, 1961. We are not inclined to undertake an exercise as requested by Mr. Pardiwalla that the provisions which have been noted by the Tribunal and one referred by us, are identical in terms. Even the deductions are identical. The parties requested us to go through the merits of the deductions and in tune with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereby, it should not dispose of appeals by exparte order on merits and unless they are pending for considerable number of years and repeatedly adjournments have been sought. The discretion should be exercised judiciously and not arbitrarily and capriciously. 8. In the present case, we find that the Tribunal has not exercised the discretion judiciously and has hastily disposed of the appeal. This itself raises a substantial question of law. We have admitted this appeal on that issue and with the consent of both sides we have taken up this appeal for hearing and final disposal at this stage itself. Upon finding that there is no justification for exparte order on merits, we quash and set aside the impugned order of the Tribunal and restore t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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