9911796707
TMI Blog2016 (9) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... e face of the earlier order of the Tribunal in the case of Super Metal Industries (2008 (8) TMI 385 - ITAT BOMBAY-E), which seem to be accepted by the Revenue. However this adjournment is being granted subject to costs. In view of the fact that the Appellant Revenue is the Commissioner of Income Ta-xIV, whose responsibility it is to ensure that the orders of this Court are complied with and fol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by placing reliance upon its order in case of Super Metal Industries vs. DCIT 119 ITD page 153. However, the appeal memo as filed does not indicate any distinguishing feature in the present facts which would warrant the Revenue challenging the impugned order before this Court when there is no averment in the appeal memo that the earlier order of the Tribunal in Super Metal Industries (supra) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l application of law. Thus, where the issue in controversy stands settled by the decisions of this court or the Tribunal in any other case and the Revenue has accepted that decision then in that event the Revenue ought not to agitate the issue further unless there is some cogent justification such as change in law or some later decision of an higher forum, etc, then in such cases appropriately the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he time of the hearing to put in an affidavit before this Court. 4. In the above view, at the request of Mr. Tejveer Singh, the appeal is adjourned by a period of two weeks to enable him to obtain appropriate instructions and file an affidavit, explaining the circumstances, which would warrant prosecuting the present appeal. This in the face of the earlier order of the Tribunal in the case of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
