2015 (10) TMI 1737

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....s Sanghavi i/b. M/s. PDS Legal Fort the Respondent : Mr. Pradeep S. Jetly with Ms. Anamika Malhotra ORDER P.C. We have heard both sides and we have perused the order passed by the Tribunal dated 2nd May, 2014. 2) The Tribunal has dismissed the Appeal of the Assessee before us on the ground that the Assessee did not produce the relevant and necessary evidence. The reference to that e....

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....in the form of the Chartered Accountant's certificate or otherwise, the Assessee was not in a position to satisfy the Revenue that the present case is similar, is the submission of Mr. Shah. 5) Mr. Jetly, on the other hand, submits that pure findings of fact and on the footing that there is lack of evidence have been rendered and these findings do not raise any substantial question of law. ....

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....bunal should have allowed the production of such evidence, which is material and relevant before it or should have sent the matter back. Either way, the Tribunal has adequate powers and to render justice or to prevent miscarriage of justice. 8) In the circumstances, we are of the view that such an Appeal raises substantial questions of law. It is admitted on the following substantial questions ....

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....ssed the Appeal of the Assessee, we are of the view that without expressing any opinion and to subserve larger interest of justice, the opportunity to produce the evidence could have been afforded even by the Tribunal during the course of such Appeal. The Appeal has been dismissed only on a technical ground and for non production of the requisite certificate or proof of room rent being charged and....