Tribunal Adjourns Main Tax Appeal, Await Larger Bench Decision

The Tribunal directed the matter to be placed before the Hon'ble President for the constitution of a larger Bench to decide a question of law as framed in the judgment. Consequently, the main matter, Tax App. No. 01/2019, is adjourned sine die until the larger Bench is constituted and delivers a judgment. The interlocutory application, I.A. No. 05 of 2023, is disposed of in line with the Tribunal's directives and the adjournment of the main matter, reflecting the procedural steps taken in response to the Tribunal's decision.

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Issues Involved:
The judgment involves the direction of the learned Tribunal to place the matter before the Hon'ble President for constitution of a larger Bench to decide a question of law. The main matter, Tax App. No. 01/2019, is adjourned sine die until the larger Bench is constituted and pronounces a judgment.

Judgment Details:

Direction to Place Matter Before Hon'ble President:
The learned Tribunal, in its judgment dated 04th August, 2023, directed its Registrar to place the matter along with case records before the Hon'ble President for his consideration. This was to constitute a larger Bench to decide a question of law as framed in paragraph 76 of the judgment.

Adjournment of Main Matter:
Due to the Tribunal's inability to come to a clear decision as per the previous order, the main matter, Tax App. No. 01/2019, is adjourned sine die. This adjournment is until a larger Bench of the Tribunal is constituted, hears the matter, and pronounces a judgment on the question of law framed in paragraph 76 of the judgment dated 04th August, 2023.

Disposition of Interlocutory Application:
The interlocutory application, I.A. No. 05 of 2023, is disposed of in accordance with the Tribunal's directions and the adjournment of the main matter. The judgment reflects the procedural steps taken in response to the Tribunal's decision and the need for the constitution of a larger Bench to address the legal question at hand.

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