2014 (9) TMI 1097

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....009 dated 7.9.2012. 2. The learned DR submitted that the appeals of the Revenue for these two assessment years were dismissed by the Tribunal vide order dated 7.9.2012, as against which, the Revenue went to Hon'ble jurisdictional High Court and the Hon'ble jurisdictional High Court vide its order dated 21.10.2013 directed that that remedy to the department is to approach the Tribunal by way of appropriate application and request the Tribunal to give findings on all points which are raised and argued in the appeals. He submitted that certain points were argued before the Tribunal at the time of hearing of the Revenue's appeals, but the Tribunal has not given any finding on the said points. The learned DR submitted that the Hon'ble Gujarat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....peal before the tribunal, it seems, are not decided by the Tribunal. The learned counsel for the appellant submits that though the points were argued before the Tribunal, it has not given any findings on the said points. In our view, for entertaining the appeal, it will be required to have the findings of the Tribunal. In that view of the matter, the remedy for the appellant is to approach the Tribunal by way of appropriate application and request the Tribunal to give the findings on all the points which are raised and argued in the appeal. The appellant will approach the Tribunal within four weeks from today with such an application. If such an application is filed, the Tribunal will decide the same within four thereafter. If the applicati....