2020 (1) TMI 1213

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....the Assessment Year 2010-11, two appeals have been filed against the order under Section 143(3) r.w.s. 153A of the Income Tax Act, 1961 ('the Act') and order under Section 143(3) r.w.s. 153A and 263 of the Act. 2. The above appeals were heard by the co-ordinate Bench of Tribunal on 8.11.2017 and since there was difference of opinion, Hon'ble Vice-president as a Third Member was appointed under the provisions of Section 255(4) of the Act. The Hon'ble Third Member heard the submissions of the learned Authorized Representative and learned Departmental Representative and perused the decisions of Hon'ble Accountant Member and Hon'ble Judicial Member and dealt on the facts, and circumstances of the case and has made observa....

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....ssues to the file of CIT (Appeals) to adjudicate afresh and shall provide adequate opportunity of hearing to the assessee. Further the assessee shall co-operate in submitting the information for early disposal of appeals and allow grounds of appeal of assessee for statistical purposes. 6. In the result, the assessee appeals are allowed for statistical purposes. Order pronounced in the open court on 17.01.2020. ============= Document 1 18. In my opinion, the above evidence cannot be said to be evidence which the assessee seeks to file to fill up lacunae in his case. Rather, these documents evidence action of law enforcement authorities in discharge of their duties. The authenticity of these documents cannot therefore b....

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....of or alienate his immovable property during the pendency of appellate proceedings. As a Third Member, I cannot take cognizance of any other material and therefore place the same on record for this affidavit to be dealt with by the Division Bench while giving effect to the opinion of the majority of the Members. 20. The matter will now be listed before the Division Bench for giving effect to the opinion of the majority of the Members. Document 3 AFFIDAVIT I, K. MAHESH KUMAR, son of Sri K Nagaraj, aged about 40 years, residing at 21st Ward, Opp. Lucky Tyres, Bellary Road Circle, HOSPET, do hereby solemnly affirm and state on oath as under :- 1. That I am the appellant in the above captioned ITA numbers ment....