TaxTMI 
TaxTMI 
2020 (12) TMI 992
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....ated 25.08.2020. 2.The petitioner/assessee had filed the said tax case appeal questioning the correctness of the order dated 26.05.2017 passed by the Income Tax Appellate Tribunal 'A' Bench, Chennai (for brevity "the Tribunal") in I.T.A.No.3413/Mds/2016 for the assessment year 2012-13. The tax case appeal was entertained on the following substantial questions of law:- "1.Whether the penalty imposed u/s. 271(1)(c) of the Act for the Assessment Year 2012-13 is sustainable in law despite the invalid initiation of the said proceedings on the issuance of the show cause notice dated 12.03.2015? 2.Whether the penalty imposed u/s. 271(1)(c) of the Act for the Assessment Year 2012-13 is sustainable in law despite the complete disclosure....
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....unal. The order of penalty, which was confirmed by the Tribunal was not for concealment, but the Tribunal unilaterally concluded that there was concealment when no such allegation was put against the assessee by issuing a notice. 6.The learned counsel further submitted that this review application has been filed under Order 47 Rule 1 CPC not on the ground that the assessee discovered a new and important matter or evidence, which after the exercise of due diligence was not within his knowledge, nor the review application has been filed on account of some mistake or error apparent on the face of the record, but has been filed by invoking the third limb of Order 47 Rule 1(1) CPC, that is, for any other sufficient reason which would entitle th....
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....ted the words "any other sufficient reason" to mean "a reason sufficient on grounds at least analogous to those specified immediately previously", that is, excusable failure to bring to the notice of the Court new and important matters or error apparent on the face of the record. This restricted meaning would virtually limit the grounds of the review and for all practical purposes to the two grounds specified in the Rule. The words "any other sufficient cause" has not been defined in CPC, however, in the decisions of the Privy Council in Chhajjuram (supra) and Bisheshwar Pratap vs. Parath Nath [AIR 1934 PC 213] and the decision of the Federal Court in Harishanker vs. Anath Nath [AIR 1949 FC 106], it has been held that the word "any other su....