9911796707
TMI Blog2019 (5) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... ith regard to the appeal [ 2018 (7) TMI 1981 - CALCUTTA HIGH COURT] are all relevant facts for establishing whether there was acquiescence of the revenue to the existing orders of the tribunal or whether the department accepted those orders. In those circumstances, we admit the appeal and direct that the same be heard on the question of law whether there was proper application of section 33AB( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA No. 1773/Kol/1997 under section 260A before this Court. The said appeal was dismissed on 6th February 2015 on the technical ground that the notice of appeal had not been properly served. Mr. Dutta, learned counsel for the revenue submits that there was no adjudication on merits. On the other hand, Mr. Sengupta for the assessee contends that because the earlier decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Court about the steps taken in that appeal. In the light of the above facts, there is no doubt that whether section 33AB(7) of the said Act has been correctly applied by the tribunal or not has not been decided on merits by this Court. Nonetheless the above factors like dismissal of ITA 1773/Kol/1997 on the above technical ground and no steps having been taken by the revenue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is directed to file informal paper books by 8th February 2019, serving a copy thereof on the advocate-onrecord for the respondent not later than four days before the date of hearing of the appeal. All other formalities are dispensed with. List the appeal for hearing on 26th February 2019. The stay application (GA No. 1338 of 2017) is accordingly dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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