1992 (9) TMI 5

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....the work of her factory and was procuring work for it also for which the remuneration in question which was claimed as business expenditure was paid to him during the assessment years 1974-75 and 1975-76. The learned Income-tax Officer disallowed the claim for both the above assessment years. However, in appeal against his order for the assessment year 1974-75, the learned Appellate Assistant Commissioner reversed the finding of the learned Income-tax Officer and allowed the commission paid to the husband of the assessee as business expenditure. In taking the above view, the learned Appellate Assistant Commissioner relied upon the fact that in the earlier years, the assessee was incurring losses whereas in the year in question she earned hu....

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....Officer. It is thus clear that the learned Appellate Assistant Commissioner had taken contradictory views for the above two assessment years 1974-75 and 1975-76, on the question of admissibility of the remuneration paid to the husband of the assessee as being business expenditure. It, therefore, appears that in order to substantiate her case, the assessee filed considerable documentary evidence before the learned Tribunal during the hearing of the rival appeals by the parties for the above assessment years 1974-75 and 1975-76. The learned Tribunal, however, did not permit the assessee to produce the additional evidence at such a late stage before it since she had not given any reason for not producing the same before the authorities below ....

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....or the assessment year 1975-76 because of which when it went against her she sought to file some more documents to substantiate her claim in the appeal before the Tribunal. There was thus substantial cause in the instant case for the Tribunal to allow the additional documents to be filed in the appeal before it for their fair and just disposal by exercising its power to allow production of additional evidence conferred upon it under rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963. Moreover, although there was the practice of the marketing federation to give cotton for ginning and pressing according to the capacity of the factory, no material was placed before it or any of the authorities below in that regard. There is thus total ....