2014 (9) TMI 744

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....by which the learned tribunal has partly allowed the said appeal preferred by the appellant and has remanded the matter partly to the first appellate authority by quashing and setting aside the orders passed by the Assessing Officer as well as Appellate Authority to the extent of addition in turn over and the order of penalty and directed the first appellate authority to decide the said issue of penalty and issue of addition after hearing the appellant, afresh. 2.00. Feeling aggrieved and dissatisfied with the Assessment Order passed by the Assessing Officer, the appellant preferred appeal before the first appellate authority along with a request to waive pre-deposit. It appears that the first appellate authority directed the appellant to ....

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....aforesaid amount, the appeal stands admitted. That for compliance of the said order and for production of the Chalan, the hearing of the appeal was adjourned to 13/12/2013. It appears that thereafter as directed by the learned tribunal, the appellant deposited further sum of Rs. 60,400/- as pre-deposit. That thereafter the appeal came up for hearing before the learned tribunal. It is the case on behalf of the appellant that as such the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the matter to the first appellate authority as its earlier appeal for the earlier assessment year was pending before the first appellate authority. It is also the case on behalf of the appellant that as the Second A....

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.... and as first appeal preferred by the appellant for the earlier assessment year was pending before the first appellate authority, in the facts and circumstances of the case, more particularly when as such the learned tribunal has remanded the appeal to the first appellate authority to the extent of penalty and addition made by the Assessing Officer, we are of the opinion that the impugned judgement and order passed by the learned tribunal dismissing the appeal with respect to duty deserves to be quashed and set aside and the matter is required to be remanded to the first appellate authority on all the grounds rather than restricting the remand to the extent of penalty and addition made by the Assessing Officer only. 4.00. In view of the ab....