2019 (4) TMI 1901

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....nt : Shri Sapan Usrathe, Advocate ORDER PER A. D. JAIN, V.P.: This Miscellaneous Application is preferred by the Revenue against the order of the Tribunal, dated 21/4/2017 in I.T.A. No. 04/JAB/2017 with the submission that the Tribunal, following the instructions of the Board, has dismissed the appeal of the Revenue having held that the tax effect involved in the appeal is below Rs. 10 la....

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....nnot be accepted at this stage as this ground was never raised nor objected during the course of hearing, therefore, there is no apparent mistake in the order of the Tribunal. The ld. A.R. of the assessee also placed reliance on the decision of the Hon'ble Gujarat High Court in the case of 'CIT vs. Concord Pharmaceuticals' 317 ITR 395 (Guj). 4. Having carefully examined the order of the Tri....

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....or where the issue is covered by the judgment of territorial High Court or Supreme Court, the Tribunal will have to decide the appeal on the merits and in terms of the law declared by the Supreme Court or by the territorial High Court. However, on this ground the matters cannot be remanded to the Tribunal directing the Tribunal to decide the same afresh. If no objections are raised by the Departme....

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....als reserving liberty to the Department only on those cases to apply to the Tribunal to decide the appeal on the merits where the objections were raised before the Tribunal either in the appeal memo or at the time of hearing of appeal raising a specific contention that a particular appeal is covered by an exception and despite this objection the Tribunal has not dealt with the said contention and ....