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Judgment
The appeals filed by the Revenue, having been admitted, are listed for hearing. The respective counsel representing the respondents/Assessee submit that they are ready to be relegated to the ITAT and are agreeable to the fact that the appeals can be decided by the Tribunal on its merits.
Ms Amira Razaq, appearing for the Revenue, expresses her consent for remanding the matter but would submit that the appeals shall be decided on merits by keeping the rights and contentions of the respective parties open.
The respective counsel representing the Assessee are, however, agreeable to have the appeals heard on merits as the Tribunal had merely pronounced upon the technical aspect of the matter.
In the wake of the aforesaid statement, the respective appeals are remanded back to the ITAT Panaji Bench with a direction to the Tribunal to adjudicate the matters on merits without looking into the technical objections of the issue of Document Identification Number (DIN).