2016 (5) TMI 577

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....tes For the respondents: Ms. Asha Desai, Advocate ORAL JUDGMENT: (PER F.M. REIS, J.) Heard Mr. Mihir Naniwadekar, learned Counsel appearing for the appellant and Ms. Asha Desai, learned Counsel appearing for the respondents. 2. Admit, on the following substantial question of law : "Whether in the facts and circumstances of the case, in law and on merits, the ITAT erred in setting....

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....ord to come to such a conclusion and the finding to that effect is based on no evidence and consequently, is a perverse finding of fact. The learned Counsel further points out that as the impugned order passed by the learned Tribunal stands vitiated on that count, the impugned order deserves to be quashed and set aside and the matter be remanded to the learned Tribunal to examine the appeal prefer....

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....cordance with law. 6. Without going into the merits of the rival contentions, considering the contentions raised by both the learned Counsel referred to herein above, we find it appropriate, in the interest of justice to quash and set aside the impugned Order dated 15/1/2015 passed by the learned Tribunal and remand the matter to the Tribunal to decide the appeal preferred by the Revenue/Respon....