Allowing the appeal the Court held that the Tribunal had not adverted to the submissions of the assessee and the order passed by the Tribunal was liable to be quashed. The matter was remitted to the Tribunal to afford an opportunity of hearing to the parties and to consider the submissions made by them. (AY. 2008-09)
State Bank of India v. JCIT (2021) 436 ITR 653 (Karn.)(HC)
S. 254(1) : Appellate Tribunal-Duties-Provisions for transitional liability on leave fare concession/Home travel concession, silver jubilee awards to employees and on resettlement Expenses-Submissions not considered-Matter remanded to Tribunal. [S. 36, 37(1), 253]