9911796707
TMI Blog2014 (9) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year was pending before the first appellate authority, in the facts and circumstances of the case, more particularly when as such the learned tribunal has remanded the appeal to the first appellate authority to the extent of penalty and addition made by the Assessing Officer, we are of the opinion that the impugned judgement and order passed by the learned tribunal dismissing the appeal with respect to duty deserves to be quashed and set aside and the matter is required to be remanded to the first appellate authority on all the grounds rather than restricting the remand to the extent of penalty and addition made by the Assessing Officer only - Decided in favour of assessee. - Tax Appeal No. 392 of 2014 - - - Dated:- 4-7-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 23/8/2013, the first appellate authority dismissed the said appeal on non-compliance of the order of pre-deposit. 2.01. Feeling aggrieved and dissatisfied with the order passed by the first appellate authority dismissing the appeal on non-payment of pre-deposit, the appellant preferred an appeal before the learned tribunal. It appears from the Appeal Memo that the appellant set out the grounds on merits also. However, basically the order challenged before the learned tribunal was the order passed by the first appellate authority dismissing the appeal on non-compliance of the order of predeposit. It appears that in the second appeal the appellant also submitted application for waiver of pre-deposit. It was pointed out that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already deposited, it was requested to remand the matter to the first appellate authority. Despite the above, the learned tribunal has gone into the merits of the case and has partly allowed the appeal and has quashed and set aside the Assessment Order to the extent of addition in turn over and penalty and has remanded the matter to the first appellate authority to decide the issue of penalty and issue of addition afresh. 2.02. Feeling aggrieved by and dissatisfied with the impugned order passed by the learned tribunal, the appellant has preferred the present Tax Appeal. 3.00. Having heard Mr.Apurva Mehta, learned advocate appearing on behalf of the appellant and Mr.Jaimin Gandhi, learned Assistant Government Pleader appearing on be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned tribunal is hereby quashed and set aside to the extent dismissing the appeal partly and in remanding the matter to the first appellate authority to the extent of addition in turn over and penalty and the matter is hereby remanded to the first appellate authority and the first appellate authority is directed to decide all the issues inclusive of total tax liability assessed by the Assessing Officer, addition in turn over and order of penalty, after hearing the appellant, afresh in accordance with law and on merits. The aforesaid exercise shall be completed by the first appellate authority within a period of six months from the date of receipt of the present order. Present appeal is allowed to the aforesaid extent. No costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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