2009 (8) TMI 234

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....pondent. JUDGMENT The judgment of the court was delivered by 1. ADARSH KTJMAR G J.—The Revenue has preferred this appeal under Section 260A of the Income-tax Act, 1961 (in short, "the Act") against the order of the Income-tax Appellate Tribunal, Chandigarh Bench "A", dated April 17, 2008, in I. T. A. No. 57/Chandi/2008, proposing to raise the following substantial questions of law: "....

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....to produce books of account and supporting documents. Penalty proceedings were also initiated. The appeal of the assessee was dismissed. Finding was recorded that the assessee was non-co-operative and failed to avail of opportunity of producing the material. Reliance was placed on the judgment of the Delhi High Court in CWT v. Gurdial Singh [1980] 123 ITR 483, judgment of the hon'ble Supreme Court....

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.... 5. It is clear that in spite of there being a finding that the assessee had been given sufficient number of opportunities, the Tribunal has passed the order without recording any finding that sufficient opportunities had not been given. The observations of the Tribunal are as under: "However, without going into much controversy, we are of the view that the assessee be given opportunity afresh ....