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TMI Blog2014 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits - The Appeal has not been decided on merits at all - since the last fact finding authority has not gone into merits of the grounds raised by the Revenue in this Appeal, Mr. Chhotaray, learned Counsel put to appear on behalf of the Revenue, as to whether on the available material namely before the Assessing Officer and the Commissioner and the Paper Book compiled by the Assessee and tendered before the Tribunal is the Revenue willing to have the matter reconsidered by the Tribunal on merits – thus, the order of the Tribunal is set aside and the matter is remitted back for adjudication – Decided in favour of revenue. - Income Tax Appeal No. 1675 of 2012 - - - Dated:- 4-12-2014 - S. C. Dharmadhikari And A. A. Sayed,JJ. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd circumstances of the case and in law the Commissioner erred in holding that no expenses out of the corporate expense was incurred in relation to STP units while claiming deduction under section 10B of the Income Tax Act, 1961. According to the Revenue, the Commissioner erred in not appreciating the fact that the part of corporate expenses was incurred in relation to corporate office and administrative office of the Assessee company managing overall business of the Assessee company including that of STP units. 4. However, when the Appeal of the Revenue was placed before the Tribunal, the matter took altogether different turn. It appears that the Departmental Representative submitted before the Tribunal that the Assessee filed some fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Appeal, we put it to Mr.Chhotaray, learned Counsel appearing on behalf of the Revenue, as to whether on the available material namely before the Assessing Officer and the Commissioner and the Paper Book compiled by the Assessee and tendered before the Tribunal is the Revenue willing to have the matter reconsidered by the Tribunal on merits. 7. Mr.Chhotaray, in all fairness, agreed and stated that so long as the grounds and issues are decided on merits, the Revenue will have no grievance or complaint. However, records before the Assessing Officer and the Commissioner should be summoned by the Tribunal so as to completely adjudicate the controversy. 8. Dr.Shivram, learned Sr.Counsel appearing on behalf of the Assessee, submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence before the Commissioner, but only proceeded on the available records and before the Assessing Officer. The Tribunal should then decide the questions and issues/grounds by satisfying itself as to whether the Commissioner was right in upholding the stand of the Assessee. We clarify that the Assessee would be entitled to place on record the compilation of 81 pages and all the documents produced before the Assessing Officer and the Commissioner. Additionally original records may be summoned by the Tribunal. However, the Tribunal must deal with the grounds raised by the Revenue on their own merits and in accordance with law. All contentions in relation thereto and of both sides are kept open. We clarify that we have not expressed any op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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