TaxTMI 
TaxTMI 
2004 (9) TMI 55
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....without arriving at any conclusion as to the question whether the explanation was satisfactory or not. The appellant's contention: Mr. Khaitan submits that this was done by the Assessing Officer on the ground that no documents were furnished by the assessee despite opportunity being given. The Commissioner of Income-tax (Appeals) affirmed the said order of the Assessing Officer on the same ground. The details of the documentary evidence were not furnished. The Income-tax Appellate Tribunal affirmed the order of the Commissioner of Income-tax (Appeals) and the Assessing Officer on twofold reasons: (1) that the paper book that was filed did not bear any certificate that the documents included in the paper book are corrected copies of the rec....
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....d dismissed the appeal on twofold reasons; first, that the paper book was not appended with a certificate that the papers included in the paper book were correct copies of the papers on the record; and second, that the statement of facts and the ground of appeal before the Commissioner of Income-tax (Appeals) were not signed. From the facts, it appears that the Commissioner of Income-tax (Appeals) did not hold that the appeal was not maintainable on the ground that the statement of facts and the ground of appeals before him were not signed. Thus, if in the paper book the signature does not appear or the certificate in the paper book is not incorporated, in that event, the same may be an irregularity but not an illegality, which is not capab....
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....lanation was offered, it was incumbent on the Assessing Officer to examine the same and arrive at a conclusion. In the present case, it is being alleged by Mr. Dutt, that no such explanation was given. On the other hand, Mr. Khaitan submits that such explanation was furnished. Copy of such explanation has been included in the paper book before the Commissioner of Income-tax (Appeals) as well as before the Income-tax Appellate Tribunal. These were discarded on the ground that these were copies and it is also recorded in the respective orders that no documentary evidence was furnished. It is immaterial whether documentary evidence was furnished or not. It is necessary to examine the explanation furnished and arrive at a conclusion. If such c....
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....purpose of determination of the appeal and then on the basis of the remand report may decide the appeal or it may remit the appeal. In such a case merely because the parties did not ask for an opportunity of adducing further evidence, the Tribunal is not debarred from directing the Appellate Assistant Commissioner to take additional evidence on the lines indicated in its order and on the basis of such additional evidence to decide the appeals. The above decision in Kali Charan Ram Chander [1978] 112 ITR 405 (Cal) had followed the decision of the Gujarat High Court in CIT v. Sayaji Mills Ltd. [1974] 94 ITR 26. Conclusion: When such situation arises before the Commissioner of Income-tax (Appeals) or the Income-tax Appellate Tribunal, in tha....
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....ubject to this order shall remain suspended and the appeal is remitted to the Income-tax Appellate Tribunal for examining the record in the light of the observation made in paragraph 5.1 above. The Income-tax Appellate Tribunal shall examine the record of the Assessing Officer and find out as to whether such explanation was filed before the Assessing Officer before the assessment was made. If the Income-tax Appellate Tribunal finds that no such explanation was furnished before the Assessing Officer, in that event, the order of the Assessing Officer, the Commissioner of Income-tax (Appeals) and that of the Income-tax Appellate Tribunal shall stand affirmed. In case the Tribunal finds that such an explanation was filed before the Assessing Of....