2018 (8) TMI 1843

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..... A reading of the Tribunal order indicates that they have not looked into the facts and without any application of mind found in favour of the assessee merely quoting judgments without applying them to the facts of the case. We specifically notice that the appeals are of the year 2010 and the same were pending here for the last eight years. If we go ahead to consider the appeals, then we would be a .....

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..... 10 - - - Dated:- 2-8-2018 - Mr. K. Vinod Chandran And Ashok Menon, JJ. Sri.P.K.R.Menon And Sri.Jose Joseph, Sc, For Income Tax. Sri.M.Gopikrishnan Nambiar, Sri.P.Gopinath, Sri.P.Benny Thomas, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas For The Respondent. JUDGMENT Vinod Chandran, The common order of the Tribunal f .....

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..... t applying them to the facts of the case. We specifically notice that the appeals are of the year 2010 and the same were pending here for the last eight years. If we go ahead to consider the appeals, then we would be assuming the role of the Tribunal, which is the last fact finding authority. Only in such circumstances, we would remand the issue to be considered by the Tribunal. We have to notice .....

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