(1.) By way of this appeal, the appellant has challenged the judgment and order of the Tribunal whereby the tribunal has allowed the appeal of the assessee.
(2.) This Court while admitting the appeal on 11-5-2009, framed the following substantial question of law:-
(3.) The matter was placed before this court on 6-2-2017 where one of us (Hon'ble Mr. Justice K.S. Jhaveri) was also a party. Time and again, at the request of counsel for the respondent the matter was adjourned i.e. 15-2-2017, 31-5-2017 and today, counsel for the respondent present in the court is stated that respondent is co-operating.