High Court remands appeal to Tribunal for re-hearing within six months. Tribunal disposes appeals following Litigation Policy.

The High Court remanded the appeal back to the Tribunal for re-hearing and re-determination within six months. The Tribunal disposed of the appeals in compliance with the Litigation Policy, adhering to the Government's guidelines.

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Issues:
- Appeal remanded by High Court for re-hearing and re-determination.
- Application of Litigation Policy in disposing of appeals.

Analysis:
1. Appeal remanded by High Court for re-hearing and re-determination:
The judgment pertains to a case where the Respondent Assessee filed an appeal before the Hon’ble High Court of Calcutta challenging the earlier order of the Tribunal dated 12th October, 2017. The High Court remanded the matter back to the Tribunal with a specific direction to re-hear and re-determine the appeal in accordance with the law. This remand was made with the expectation that the Tribunal would address the issues raised in the appeal and come to a decision within a stipulated timeframe of six months from the date of communication of the order. The Tribunal, in compliance with the High Court's directions, listed the matter for hearing and proceeded to dispose of the appeals.

2. Application of Litigation Policy in disposing of appeals:
The judgment also addresses the application of the Litigation Policy of the Government, as specified in F.No.390/Misc./116/2017-JC dated 22.08.2019. The Tribunal found that the matters under consideration fell within the ambit of the Litigation Policy, as the quantum of dispute in the appeals was within the amount notified in the Policy. Consequently, the Tribunal deemed it appropriate to dispose of the appeals in accordance with the Litigation Policy, as per the Board's instruction outlined in F.No.390/Misc./116/2017-JC dated 22.08.2019. The Tribunal, therefore, concluded the proceedings by disposing of both appeals and the cross objection under the National Litigation Policy, thereby adhering to the guidelines set forth in the Litigation Policy of the Government.

This comprehensive analysis of the judgment highlights the key issues addressed by the Tribunal in the context of the remand by the High Court and the application of the Litigation Policy in disposing of the appeals, ensuring a thorough understanding of the legal implications and decisions made in the case.

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