2014 (7) TMI 521

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..... has not been dealt with and considered by the Tribunal, it will be open for the revenue to prefer/submit rectification application and point out what is stated in the present appeal – thus, the appeal cannot be entertained – Decided against Revenue. - Tax Appeal No. 504 of 2014 - - - Dated:- 1-7-2014 - M. R. Shah And K. J. Thaker,JJ. For the Appellant : Mr. Pranav G. Desai, Advocate .....

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..... Tribunal was drawn to para 8(C) of the CBDT instruction No.3/11 and it was requested to consider the appeal on merits even though the tax effect was below the prescribed limit and even the Bench was also shown the authorization issued by the CIT u/s. 253, while passing the impugned order the learned Tribunal has not considered and/or dealt with the same at all and has dismissed the appeal solely o .....

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