Tribunal reconsideration on existing documents ordered after record showed filing, with remand for fresh hearing in favour of the assessee.

The Supreme Court directed reconsideration by the Income Tax Appellate Tribunal on the basis of documents already shown to have been received on record. Finding that the appeal record contained material indicating such filing, it held that the matter required a fresh hearing before the Tribunal on that existing material, and the earlier High Court order was not to stand in the way of that reconsideration. The result was a remand to the Tribunal for fresh determination in favour of the assessee.

---

---

Issues: Whether the appeal should be restored to the Income Tax Appellate Tribunal for reconsideration on the basis of the documents already found to have been filed by the appellant.

Analysis: The appeal record showed that some documents had been received by the Tribunal. In view of that material, the matter required reconsideration by the Tribunal on the basis of the documents already on record, and the earlier High Court order was directed not to obstruct such reconsideration.

Conclusion: The appeal was allowed to the extent that the matter was remanded to the Tribunal for fresh hearing on the existing documents, in favour of the assessee.

---