Tribunal remand for fresh hearing raised no substantial question of law, so appellate interference was declined.

A Tribunal remand that merely restored the matter so the assessee could be given an opportunity of hearing was treated as raising no substantial question of law. The High Court noted that the Tribunal had not finally adjudicated the penalty dispute but had only sent the matter back for fresh consideration after curing the hearing defect. On that basis, appellate interference was not warranted and the remand order was left undisturbed.

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Issues: Whether the Tribunal's remand of the matter for affording the assessee an opportunity of hearing gave rise to any substantial question of law warranting interference in appeal.

Analysis: The appeal arose from an order of remand by the Tribunal after setting aside the penalty order on the ground that the assessee had not been given an opportunity. The Court noted that the Tribunal had only sent the matter back for giving an opportunity and did not find any substantial legal question arising from such remand. In these circumstances, the appellate court declined to interfere.

Conclusion: The issue was decided against the assessee and in favour of the Revenue; no substantial question of law arose from the Tribunal's remand.

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