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of <h1>Court sets aside Tribunal's judgment on Revenue appeals for assessment years 1998-99 and 2000-01, remands for fresh consideration.</h1> The Court partially allowed the petitions, setting aside the Tribunal's judgment on the Revenue's appeals for the assessment years 1998-99 and 2000-01. ... Suppression of net profit - admission of additional ground - Held that:- This is not a case where the Tribunal has decided a ground which was never raised by the Revenue, a suggestion which is otherwise made by the petitioner but we are unable to accept. The fact that the Revenue moved with great speed need not be conclusive. How long that the arguments last, merely because it was the group of appeals which was listed at serial Nos. 1 to 18 arguments were heard ahead of other appeals, whether the Commissioner's decision was conveyed to the Revenue's representative who was present before the Tribunal telephonically allowing him to proceed to raise the ground without written communication are issues not possible perhaps not necessary for us to finally comment upon. We are unable to find conclusive evidence to hold that the Tribunal entertained a ground which was not raised. The second important conclusion that we have reached is that the Tribunal did act somewhat informally in the process. We are convinced that the assessee was not given an opportunity to oppose this additional ground being raised by the Revenue in these two years and more importantly, oppose the ground on merits. The impugned judgement of the Tribunal dated 05.12.2008 is set aside to the limited extent where the Tribunal has allowed the Revenue's appeals for the assessment years 1998-99 and 2000- 01 on the additional ground of deletion of suppression of net profit by the CIT (Appeals) on the basis of diary called black diary seized during the search. For such purpose Tribunal's findings on this issue are set aside for fresh independent disposal in accordance with law. Issues:Challenge to Tribunal's order dated 27.03.2017 and portion of order dated 05.12.2008 regarding alleged suppression of net profit in assessment years 1998-99 and 2000-01.Detailed Analysis:1. Challenge to Tribunal's Orders:The petitioner challenged the Tribunal's order dated 27.03.2017 and portion of the order dated 05.12.2008 related to alleged suppression of net profit in assessment years 1998-99 and 2000-01. The petitioner contended that the Tribunal did not permit raising an additional ground and that the official record could not be doubted. The Tribunal had allowed the Revenue to raise the additional ground after the submissions were over, as observed in the order dated 05.12.2008. The Tribunal believed that the facts and grounds were common for all assessment years, justifying the allowance of the ground at the last moment. However, the Tribunal's informal process deprived the assessee of the opportunity to oppose the additional ground on merits.2. Tribunal's Decision and Remand:The Court noted that the Tribunal acted informally and did not give the assessee a chance to oppose the additional ground raised by the Revenue. Consequently, the Court set aside the Tribunal's decision on the Revenue's appeals for the assessment years 1998-99 and 2000-01. The matter was remanded to the Tribunal for fresh consideration, allowing the assessee full opportunity to oppose the additions pressed by the Revenue on the ground of suppression of net profit. The Court directed that the Tribunal's findings on this issue be independently disposed of in accordance with the law.3. Disposal of Petitions:The Court partially allowed the petitions, setting aside the Tribunal's judgment on the Revenue's appeals for the mentioned assessment years. The Tribunal's findings on the issue of suppression of net profit were also set aside for fresh disposal. The order dated 27.03.2017 passed by the Tribunal in the Miscellaneous Application was declared not to survive, and the petitions were disposed of accordingly.This detailed analysis covers the issues involved in the legal judgment, highlighting the arguments presented by both parties and the Court's decision to remand the matter for fresh consideration.
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