2015 (7) TMI 98

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..... Ananthan, CA Abarna & Ananthan, S.Annthan /Mrs. Lalitha Rameswaran Chartered Accountants. For The Respondent : Mr. N. Jagadish, Superintendent (AR) Order Per : B.S.V.MURTHY Only stay application filed by the appellant has been listed for hearing. The learned CA submitted that the Commissioner (A) has already passed a final order also. The appeal had been filed by them against the order ....

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....bered as 28531/2013. Even though we requested the Registry to provide the file and matter was passed over to await the file, when the matter was called again, it was found that the appeal file could not be produced by the Registry. We consider that it would be appropriate to request the Deputy Registrar to take appropriate steps to ensure that files in which appeals have been filed and not listed ....

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....are included, Rule 5(1) goes far beyond the charging provisions cannot be upheld. Further in the case of Sangamitra Services Agency also the Hon'ble High Court held that reimbursable expenses received by the assessee need not be added to the taxable value relating to clearing and forwarding agency. Both the above decisions prima facie cover the case of the appellants and show that the appellants h....