We have heard Mr. M. R. Bhatt, learned senior standing counsel assisted by Mrs. Mauna Bhatt, learned counsel appearing for the Revenue. 2.0 This tax appeal has been filed on the following substantial question of law.
“Whether the Appellate Tribunal is right in law and on facts in allowing the MA of the assessee, recalling ground Nos.4 & 5 and thereupon directing to fix the appeal for readjudicating the said ground Nos. 4 & 5 a fresh so as to resolve the contradiction pointed out by the assessee?”
3.0 By the impugned order dated 16th September 2011, the Tribunal has recalled its earlier order dated 22nd January 2010 by which the miscellaneous application was allowed and ground nos.4 and 5 were recalled for rehearing. Now the matter will be heard by the Tribunal also on ground nos.4 and 5.
4.0 In this view of the matter, we do not find that the proposed question raised by the Revenue in this appeal raises any substantial question of law. This tax appeal is accordingly dismissed.
[V. M. SAHAI, J.] Amit [N. V. ANJARIA, J.]