Tribunal revisits assessee's challenge on assessment without incriminating material, cites errors in prior order.

The Tribunal recalled the order passed by the Coordinate Bench to adjudicate the additional ground raised by the assessee challenging the assessment under section 153A without incriminating material. The Tribunal found the non-adjudication of the ground and failure to consider judicial pronouncements as mistakes on record. The matter was listed for a hearing with directions for the parties to file a paperbook in advance. The assessee's miscellaneous application was allowed, and the order was pronounced in open Court.

---

---

Issues Involved:
1. Additional ground raised by the assessee during the hearing.
2. Non-adjudication of the additional ground by the Coordinate Bench.
3. Request for recalling the order for reconsideration.

Analysis:
1. The assessee filed a miscellaneous application against the order passed by the Coordinate Bench in ITA No. 483/JP/2016, raising an additional ground during the hearing on 07.09.2017. The ground challenged the addition made in the assessment under section 153A without any incriminating material found during the search, for a year which had a concluded assessment under section 143(3). The assessee argued that the action of the Assessing Officer was illegal, unjustified, and arbitrary. The assessee requested relief by quashing the assessment order, claiming it to be illegal and void ab initio.

2. The Tribunal noted that the additional ground raised by the assessee was not adjudicated by the Coordinate Bench in their decision dated 01.12.2017. The Tribunal acknowledged that the submission regarding the additional ground, including oral arguments, were made before the Bench during the hearing, but the ground was not considered in the order. The Tribunal agreed that the non-adjudication of the ground, along with the failure to consider judicial pronouncements cited by the appellant, was a mistake apparent on record. Consequently, the Tribunal decided to recall the order passed by the Coordinate Bench for the limited purpose of adjudicating the additional ground raised by the assessee.

3. Following the decision to recall the order, the Registry was directed to list the matter for hearing on 30.10.2018. The parties were given the liberty to file a paperbook, if any, one week in advance of the scheduled date of hearing. The miscellaneous application filed by the assessee was allowed with the specified directions, and the order was pronounced in the open Court on 07/09/2018.

---