2014 (11) TMI 1064

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....J. The Revenue has preferred these appeals challenging the order passed by the Tribunal. 2. All these appeals arise out of a same common order involving the same assessee and therefore, they are taken up for consideration together and disposed of by this common order. 3. The common substantial question of law which is framed in this appeal is as under:- " Whether on the facts and in the circ....

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....at the time of hearing the appeal and therefore, he submits the impugned order is to be set aside and the matter has to be remanded back to the Tribunal for giving an opportunity to the Revenue to have their say as far as the ground which is raised by the Tribunal while passing the impugned order. 4. The learned counsel for the assessee submits the ground urged by the assessee is not at all consi....