TaxTMI 
TaxTMI 
1987 (6) TMI 378
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.... and Company for a sum of Rs. 4,43,460.63 during the year 1975-76. The assessing authority issued a notice under section 17(3) of the Kerala General Sales Tax Act to the respondent, making a proposal to determine the total sales in his hands at Rs. 4,87,577 which was arrived at by adding 10 per cent to the sale price of supplies effected to M/s. Tarapore and Company. The addition of 10 per cent was intended to cover the turnover in respect of probable supplies to other parties. The assessee filed an objection, dated 18th February, 1977, to drop the proceedings, since the formalities, like application for registration and filing of returns were not completed. The request was not granted. The assessment was made as proposed. In the appeal the....
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....ading and transport charges to the site of the company. The Revenue assails the said order of the Sales Tax Appellate Tribunal, dated 27th July, 1983 in this tax revision case. 2.. We heard counsel for the Revenue, Mr. Karunakaran Nambiar, as also counsel for the assessee, Mr. K.P.G. Menon. Mr. Nambiar contended that the Appellate Tribunal was in error in receiving a copy of the letter said to have been issued by M/s. Tarapore and Company to the respondent-assessee, which was produced at the time of hearing, without following the procedure for adducing additional or fresh evidence, contained in the Appellate Tribunal Regulations. It was submitted that the Appellate Tribunal was totally unauthorised and acted without jurisdiction in simpl....
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....itted; (b) the party seeking to adduce additional evidence satisfies the Tribunal that such evidence, notwithstanding the exercise of due diligence, was not within his knowledge or could not be produced by him at or before the time the order under appeal was passed; or (c) the Tribunal requires any document to be produced or any witness to be examined to enable it to decide the case or for any other substantial cause; the Tribunal may allow such evidence or document to be produced or witness to be examined. (2) No order for admission of additional evidence shall be passed on the application of any party without affording an opportunity to the opposite party to be heard in the matter. (3) Where additional evidence is allow....
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....e to note that the Appellate Tribunal has acted in a very casual manner and has accepted a letter passed on to it by the assessee's representative at the time of hearing. We should say that, the statutory provisions enacted in this behalf have been honoured more in their breach than in their observance. That it should be so done by a statutory body like the Appellate Tribunal is indeed a matter for regret. Incidentally we should also state that in rule 29 of the Income-tax Appellate Tribunal Rules, 1963, there is similar provision. We are of the view that these provisions are intended to see that the Tribunal act fairly and in accordance with the established procedure, consistent with the principles of natural justice. Any deviation in this....