2014 (12) TMI 441

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....dmitted on the following substantial questions of law: (i) Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in summarily ignoring the objection of the Departmental Representative and the contention of the Revenue and simply accepting the "categorical observation" and "finding" of the CIT(A) without going into the details and appreciating that there was no basis for making such "categorical observation"? (ii) Whether on the facts and in the circumstances of the case and in law, the ITAT, which is the highest fact finding authority, was justified in simply accepting the finding of fact of the CIT(A) and dismissing the appeal of the Revenue when the Revenue is in appeal against the said order? 3. ....

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....ioner nor was any evidence produced. 6. The Tribunal, in our opinion, unnecessary wasted its precious judicial time in finding out as to whether there was indeed an additional evidence before the Commissioner and whether the Departmental Representative was justified in making complaint of the above nature. The manner in which the Departmental Representative conducted himself may have offended the Tribunal, but it was its duty as a last fact finding authority to decide the matter judiciously and on merits. The approach of the Departmental Representative and resting on the production of the additional evidence by the Assessee, so also not allowing the Tribunal to take into consideration the Paper Book filed by the Assessee, should not have r....

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....express any opinion either way on the merits of the controversy. The Tribunal would be well advised in such cases to decide the matter on merits and by satisfying itself as to whether the records before the lower authorities are adequate and sufficient to deal with the grounds or anything more is called for. In that event, the law permits the Tribunal and equally the parties to make appropriate applications and file with the leave of the Tribunal any additional evidence or documents. The time of the Tribunal should not be wasted in such technical issue and rather the Tribunal must endeavour to render substantial justice. 10. As a result of the above discussion and the Appeal being not decided satisfactorily by the Tribunal, we quash and se....