2015 (2) TMI 586

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... el appearing for the respondents/Revenue. Without going into the merits of the rival contentions and in the interest of justice, we find it appropriate to quash and set aside the order passed by the Tribunal and direct the Tribunal to decide the appeal preferred by the respondents/Revenue afresh after giving the appellant and respondents an opportunity of being heard with regard to the additional .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he course of hearing of the above appeals, the undisputed facts disclose that the Income Tax Appellate Tribunal heard the arguments in connection with the appeal preferred by the respondents on 1/08/2013. The appellant/Assessee was directed to produce some additional documents which were referred to in the agreements relied upon by such respondents. As such, documents were produced on 2/08/2013. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to quash and set aside the order passed by the Tribunal and direct the Tribunal to decide the appeal preferred by the respondents/Revenue afresh after giving the appellant and respondents an opportunity of being heard with regard to the additional documents. The substantial question of law is answered accordingly. 6. In view of the above, we pass the following order: ORDER (i) The impugn .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X