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TMI Blog2017 (5) TMI 1672X X X X Extracts X X X X X X X X Extracts X X X X ..... against the pronouncements decision [2016 (12) TMI 1534 - PUNJAB AND HARYANA HIGH COURT] under Section 260A along with other connected appeals whereby the impugned order was set aside and the matter was remanded back to the Tribunal for fresh decision. Accordingly, learned counsel for the revenue has stated that the order passed in the present appeals be also set aside and the matter be remanded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent(s). ORDER Ajay Kumar Mittal, This order shall dispose of four appeals, namely ITA Nos.65 of 2016, 69 of 2016, 97 of 2016 and 98 of 2016 as the learned counsel for the parties state that the common questions of law and facts are involved therein. However, for the sake of brevity the facts are being taken from ITA No.65 of 2016. 2. The revenue has filed the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the evidence and material on the record of the case and therefore, perverse. (iii) Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is suffering from nonapplication of mind and is unreasonable and arbitrary. 3. At the outset, learned counsel for the revenue has submitted that the Tribunal while deciding the appeals of the assessee vide impugned order d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h decision after affording an opportunity of hearing to the parties in accordance with law. However, this prayer was opposed by the learned counsel for the respondents. 5. After hearing learned counsel for the parties and perusing the records of the cases, in our opinion the present appeals deserve to be allowed as the Tribunal had adjudicated the appeal by relying upon its earlier decision as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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