2019 (7) TMI 940

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.... Adv For The Respondent : None ORDER The Court :- The affidavit is on record. None appears for the respondent. Sufficient cause is shown. The delay is condoned. The department is directed to register the appeal immediately. The application (for condonation of delay (GA No. 211 of 2019) is allowed. On hearing Mr. Chowdhury at the state of admission of the appeal, we note that in the impug....

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....der accordingly and allow this appeal of the assessee. 13. In the result, the appeal of the assessee is allowed. Order pronounced in the open Court on 22nd day of December, 2017." If that be the case, it ought to have decided the question itself or remanded the matter back. It has done neither. It has simply allowed the appeal. We are minded to remand the matter to the tribunal for de novo....