TaxTMI 
TaxTMI 
2014 (1) TMI 870
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....ue was covered against the assessee as mentioned in paragraph 4 of the order. It was further submitted that assessee was declared illegal occupant of the premises since 1999 by an order of estate officer that assessee had not conceded that issue was decided against it ,that it was not correct that no contrary material was brought on record, that AR had relied upon the pages 161-204 of the paper book .It was further submitted that Tribunal had made following observation in paragraph 5 of the order :- "5.After hearing rival parties and perusal of the material available on record, we find merit in the plea of the parties that the issue is covered against the assessee and in favour of the Revenue by the order of the Tribunal, wherein it has ....
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....s-Objection against the order dated 09. 11. 2010 passed by the CIT(A)-1. Ground Nos.1 and 2 of the appeal filed by the AO were about the rental income received by the assessee. In the Cross-Objections assessee had raised only one ground and that pertained to expenses incurred as Portfolio Management Fees. Grounds of appeal filed by the assessee was about head under which income received by it had to charged.AO had assessed the income under the head income from house property, where as assessee had shown the same under the head business income. FAA allowed the appeal filed by the assessee and held that income to be assessed as business income. While deciding the appeal filed by the AO we had followed the order of the ITAT passed for the AY.2....
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.... same are mentioned at serial number 16 of the paper book. As per the certificate of the paper book item No.16(copy of order Estate officer Life insurance Corporation of India Western Zonal office vs. M/s.Bombay Gas Company Ltd. dated 10.07.2012)had not been filed before the learned CIT(A)and the AO,since the same was passed only on July 10,2012. Before commenting upon the merits of the argument of the assessee, we would like to discuss the provisions of the Income-tax (Appellate Tribunal) Rules,1963 (ITAT Rules)-especially Rule 29 and Rule 18.As per Rule 29 parties to the appeal are not be entitled to produce additional evidence either oral or documentary before the Tribunal. Rule 18 prescribes the method of submission of paper book, in....
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....are liable to be ignored. Rule 18(4)of the ITAT Rules prescribes the manner in which additional evidences can be produced. We find that assessee had not submitted any application as required by the Rule to admit item no.16 of the paper book as additional evidence. As per Rule 18(7) papers not confirming to the sub-rule 1-6 are liable to be ignored. If the assessee had choose to not to follow provisions of law about filing of additional evidence/paper book fault lies with it. Failure of the assessee; that was the reason for not considering a particular paper; cannot be termed mistake apparent from record. If the document was vital to deciding the issue and it was not available to the assessee at a particular point of time it was the duty ....