TaxTMI 
TaxTMI 
2018 (8) TMI 197
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....ncome Tax Appellate Tribunal ['ITAT' for short] as well as the portion of an order dated 05.12.2008 passed by the said Tribunal which challenges arise in following background: 3. The petitioner was subjected to search operation which led to framing of block assessment for the assessment years 1996-97 to 2001-02 by the Assessing Officer which gave rise to the orders of assessment. The assessee appealed against orders of assessment before the CIT(Appeals) who gave substantial relief to the assessee in his order dated 10.03.2003. The Revenue thereupon filed different tax appeals before the Tribunal. We are concerned with tax appeals for the assessment years 1998-99 and 2000-2001. In all these years, the issue before the Assessing Offi....
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....mmediately filed a Miscellaneous Application before the Tribunal on 27.10.2009 and hotly disputed the record suggesting that no new ground was permitted by the Tribunal. At any rate, copy of the application of the department was not served on the petitioner and no opportunity was given to the petitioner either to oppose raising of the additional ground or to oppose the restoration of the additions urged by the Revenue. 6. By the time this Miscellaneous Application came up for hearing before the Tribunal, the original composition of the Bench had completely changed. Both the members who presided in the hearing and disposal of the appeals of the Revenue were either transferred or retired. New members therefore, obviously did not have any per....
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....petition contending that the official record cannot be doubted or disputed. The members of the Tribunal, who had disposed of the appeals, have recorded that such grounds were allowed to be raised. In absence of any contrary material, this averment cannot be doubted. He further submitted that not raising these grounds in these two assessment years was a pure error. The Revenue had taken up this issue in all other assessment years. The assessee should not be allowed to get benefit on two technical reasons. 9. The Courts start with a strong presumption that the official records of the subordinate Courts and Tribunals are true and faithful to the actual facts and events. Disturbing such official recordings must necessarily be rare in exception....
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....ing linent in allowing an additional ground to be raised at the last moment. This however, by no means would permit allowing such a ground (i) without putting it to the notice of the assessee; (ii) without inviting and considering objection, if raised and; (iii) at any rate, even after entertaining such a ground, deciding the same on merits without hearing the assessee. No matter how futile it may appear to follow such a sequence, it must be done. The Tribunal's impression that no difference would be made even if the assessee were to be heard, must at best be the Tribunal's unilateral opinion and, in a given case, may even be proved to be erroneous, if the assessee is allowed full participation at every crucial stage. 11.The ultima....