9911796707
TMI Blog2004 (6) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be added in the hands of the assessee - We, thus, do not find any issue of law in this case. As a consequence, the revenue’s appeal fails and is dismissed in limine. - - - - - Dated:- 21-6-2004 - Judge(s) : A. M. SAPRE., ASHIM KUMAR TIWARI JUDGMENT The judgment of the court was delivered by A. M. Sapre J. - This is an appeal under section 260A of the Income-tax Act, 1961, filed by the Revenue (Income-tax Department) against an order dated November 24, 2003, passed by the Income-tax Appellate Tribunal, in I.T.A. No. 366/IND of 1998. Heard Shri R.L. Jain, learned counsel for the appellant. Having heard learned counsel for the appellant and having perused the record of the case, we find no merit in the appeal. In other words ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ractice resorted to by the departmental representative to concede the issue of law or even fact before the Tribunal. It is the duty of the departmental representative who appears to defend the interests of the Revenue before the Tribunal to see that he places before the Tribunal all the facts and legal position to the best of his ability and legal acumen. The object behind this is to ensure that the interests of the Revenue are never allowed to be compromised. It is only when the issue sought to be canvassed is covered by the decision of the jurisdictional High Court or the Supreme Court, that the issue need not be pursued. But, in all other cases, the issue must be pursued on the facts and in law even if it is decided against the Revenue e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the same in the High Court. He should have thus, persuaded the members to at least record all these submissions so that the matter could be open for this court for examination. Be that as it may, we find nothing on record to examine the case either on facts or in law. The Tribunal simply recorded the ground of attack and recorded the concession of the departmental representative for dismissing the appeal. We do not approve the manner of disposal of case by the Tribunal as also manner of presentation by the departmental representative while defending the interests of the Revenue. It is nothing but disposal of the issue in a most cursory and casual manner leaving this appellate court in the lurch to find out (i) as to in which case the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
