2019 (4) TMI 1553

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....Mr. Anil Choudhary, Member (Judicial) And Mr. C. L. Mahar, Member (Technical) Sh. H. C. Saini, Authorised Representative for the Revenue Sh. Rupender Singh, Advocate for the Respondent ORDER Anil Choudhary: Heard the parties. 2. The present rectification of mistake application is filed by the respondent assessee. 3. Learned Authorised Representative for the Revenue has raised ....

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....ayer made for remand of the proceedings to the Court below. Further, we find, on going through the final order that contrary to the position that Revenue was appellant, the respondent assessee have been treated to be appellant at several places treating the assessee as an appellant has resulted in irrational/ erroneous conclusion by this Tribunal, in allowing the appeal by way of remand, observing....