TaxTMI 
TaxTMI 
1997 (11) TMI 166
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Respondent. [Order per : G.R. Sharma, Member (T)]. - By the captioned appeal in which the Commissioner (Appeals) has held : "The appeal has been filed without brief facts and ground of appeal. It cannot be considered as an appeal at all. Nor it is a proper way to file appeals in such manner. No condonation of Delay Application has also been filed by the appellants though more than 3 months ha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eal on the ground that the appeal was not in accordance with the requirements of Rule 213. The ld. Counsel submitted that non-submission of the Ground of Appeal and the brief facts was a curable defect and that the appellants should have been provided an opportunity of arguing their case. He submits that recently in the case of the appellants themselves a Single Member Bench of this Tribunal under....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l will be submitted later on. He submitted that in those two cases the appeal was considered and decided on merits whereas the same treatment was not meted out to the present appeal by the same ld. Commissioner (Appeals). He, therefore, prays that the appeal may be remanded for de novo consideration by the Commissioner (Appeals). 4. Opposing the request for de novo consideration of the appea....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the order passed by the ld. Commissioner (Appeals). He submits that in the case of Sonavision and Cheema Papers, supra, the facts are not clear whether the appellants had already submitted the brief facts of the case and the Ground of Appeal before the case was listed for decision. 5. Heard the submissions of both sides. We find that the appeal before the ld. Commissioner (Appeals) is requi....