Tribunal Should Avoid Unnecessary Remands u/s 11, Focus on Deciding Appeals with Available Evidence to Prevent Delays.

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....Power of tribunal to remand - exemption u/s 11 - remitting the matters to the CIT (A) for no good reason leads to unnecessary delays and cause prejudice to the revenue if the Appellate Tribunal is in a position to decide the appeal on its own merits having regard to the evidence on record - such remand order is not sustainable in law....