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March 2016

2016 (41) STR 183 (Chattisgarh) CCE & C., Raipur vs. General Manager, Telecom District, BSNL

By Puloma Dalal
Jayesh Gogri
Mandar Telang Chartered Accountants
Reading Time 1 mins
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If both the parties have preferred appeal, the Tribunal should pass a reasoned and speaking order and should discuss reason of acceptance of one appeal and rejection of appeal of another.

Facts
Appeal before the Tribunal was made by both i.e. the assessee and the department against the order of Commissioner. The Tribunal considered and discussed the contentions of the assessee only and no consideration or discussion was made whatsoever of the appeal filed by the department.

Held
Though both the appeals were disposed of, there was no discussion on department’s appeal while allowing the appeal of the assessee. Consequently, the matter was remanded back to the Tribunal to pass a reasoned and speaking order after hearing both the parties and without taking into consideration the earlier order passed by the Tribunal but discussing both appeals and the reasons for acceptance of one and the rejection of the other.

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