2008 (10) TMI 744

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) (1) On 17.09.2008 the following order was made by the Court: "The grievance of the appellant as ventilated by the revenue is to the effect that the Tribunal has failed to record any decision on merits of the controversy. Notice for final disposal returnable on 07-10-2008. Direct Service is permitted." (2) Heard learned counsel appears for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upto level of Tribunal. Against the order of Tribunal in quantum proceedings the assessee moved this High Court and Tax Appeal No.200 of 2003 has been admitted by this Court. (4) Consequent to the additions made penalty proceedings were initiated. The assessee, after unsuccessfully challenging the levy of penalty before Commissioner (Appeals) came up in appeal before the Tribunal in appeal bearin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....proceedings, the Tribunal has disposed of the appeal in penalty proceedings without recording any finding on merits of the controversy, namely, whether penalty was even otherwise exigible on facts of the case. (6) In the circumstances, it is necessary to quash and set aside the impugned order dated 29.06.2007 and relegate the parties to the Tribunal for recording a decision afresh on merits of th....