2015 (12) TMI 1631

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....se Appeals had come up earlier on 16th November, 2015 and 18th December, 2015 and were adjourned at the request of the Revenue. 2 Today, when the matter was called out, we find that the impugned order of the Tribunal while holding in favour of the RespondentAssessee, has followed its decision in JCIT, Sangli v/s. M/s. Western Precicast Pvt. Ltd. ITA 890/PN/2011 decided on 31st December, 2012 an....

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.... the issue in controversy stands settled by the decisions of this court or the Tribunal in any other case and the Revenue has accepted that decision then in that event the Revenue ought not to agitate the issue further unless there is some cogent justification such as change in law or some later decision of an higher forum, etc. then in such cases appropriately the appeal memo itself must specify ....

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....nder the Act) must do so after due application of mind and not raised frivolous/ concluded issues. This is certainly expected of the State." 4 In spite of the aforesaid directions given on numerous occasion, the above exercise has not been carried out by the Revenue. In this case, only after the hearing of the admission commenced and after spending sometime on it, an adjournment is sought to fi....