Tribunal allows appeals for multiple years, emphasizes fair procedure in tax assessments.

The Tribunal allowed the appeals for assessment years 2007-08, 2008-09, and 2009-10 for statistical purposes. It admitted additional grounds of appeal and evidence for 2007-08 due to the assessee's inability to attend the hearing, setting aside the assessment for fresh consideration. For 2008-09 and 2009-10, the Tribunal found lack of proper hearing and admission of evidence, restoring the cases to the Assessing Officer for re-assessment with a fair opportunity for the assessee. The importance of fair procedure in tax assessments was highlighted in the Tribunal's decision on 05-06-2018.

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Issues involved:
1. Admission of additional ground of appeal and additional evidence for assessment year 2007-08.
2. Admission of additional evidence for assessment years 2008-09 and 2009-10.

Analysis:
1. Admission of additional ground of appeal and additional evidence for assessment year 2007-08:
- The assessee filed appeals against the orders of the Commissioner of Income Tax (Appeals) for assessment years 2007-08, 2008-09, and 2009-10. The assessee sought admission of additional ground of appeal due to the inability to attend the hearing before the Commissioner of Income Tax (Appeals) because of a family emergency. The Tribunal, considering the facts and legal precedents, admitted the additional ground of appeal. Citing relevant case laws, the Tribunal held that the issue involved was a pure question of law and allowed the additional evidence to be submitted. The Tribunal set aside the assessment and directed the Assessing Officer to decide the issue afresh after considering the additional evidence and any other evidence the assessee may provide.

2. Admission of additional evidence for assessment years 2008-09 and 2009-10:
- The appeals for these assessment years were also filed against ex-parte assessment orders. The assessee contended that due to family medical emergencies and the seizure of books of accounts by the Directorate of Revenue Intelligence (DRI), they were unable to respond to the assessment proceedings adequately. The Tribunal noted that the principles of natural justice were not followed as the assessee was not given proper hearing and the additional evidences were not admitted by the Commissioner of Income Tax (Appeals). Relying on legal principles and precedents, the Tribunal allowed the appeals for assessment years 2008-09 and 2009-10 for statistical purposes and restored them to the file of the Assessing Officer for a fresh assessment with proper opportunity of being heard.

In conclusion, the Tribunal allowed all three appeals for statistical purposes, emphasizing the importance of providing a fair opportunity for the assessee to present their case and evidence. The orders were pronounced on 05-06-2018.

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