2018 (8) TMI 443

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....Sandeep Bagmar.R For the Respondent : Mr.Karthik Ranganathan, Standing Counsel JUDGMENT [ Delivered by T. S. Sivagnanam, J. ] Heard Mr.Sandeep Bagmar.R., learned counsel for the appellant and Mr.Karthick Ranganathan, learned Standing Counsel for the respondent Department. 2.The above appeal has been filed by the assessee challenging the order passed by the Income Tax Appellate Tribunal 'D....

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....on of securitization agreement?" 4.After hearing the learned counsels for the parties for a considerable length of time, we do not propose to answer substantial question of law no.2 as framed by the appellant for the reasons set out in the following paragraphs. 5.The appellant's case is that the Tribunal overlooked the paper books filed by the appellant and has not referred nor taken on reco....

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....questing it to decide the matter on merits by taking into consideration the paper books submitted by the assessee. The said miscellaneous application has been numbered as M.A.No.87/CHNY-2018. 9.Considering the grounds raised and the facts and circumstances of the case and also taking note of the fact that the authorised representative of the appellant has filed an application before the Tribunal,....

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....der, dated 10.10.2017, is set aside and the matter is remanded to the Tribunal for fresh and to be heard along with M.A.No.87/CHNY-2018. It is made clear that this Court has not made any observation touching upon the merits of the matter to canvass all issues before the Tribunal. 13.The learned Standing Counsel for the Revenue pointed out that it is not automatic that the assessee will be permitt....