{field 13} {field 14}

After hearing both sides, we find that the reason for out of turn hearing appeal filed by the assessee is that the issue is covered by the judgment of Hon’ble Supreme Court in the case of Larsen & Toubro Ltd., while, the Revenue seeks early hearing on the ground that amount involved is substantial. As both sides are seeking out of turn hearing of appeal; we allow the applications for out of turn hearing of appeals and direct the registry to take on record the appeals and list for disposal on 10.10.2018.