TaxTMI 
TaxTMI 
2018 (6) TMI 1754
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....the order passed by the Income Tax Officer, Ward-5(4), Surat (in short "the AO") u/s.143(3) r.w.s. 147 dated 28.03.2014 for the assessment year 2007-08, and under section 144 read with section 147 dated 22.03.2013 for the assessment year 2008-09, and A.Y. 2009-10 of the Income Tax Act, 1961 (in short 'the Act'). ITA No.700/Ahd/2010, A.Y. 2007-08 is being dealt with as under: 2. During the course of appeal proceedings before the Tribunal, the assessee has taken additional ground which reads as under : " 1. The learned Commissioner of the Income Tax (Appeals) has erred in law and on the facts and in not granting sufficient opportunity and in rejecting the additional evidence filed before Hon'ble CIT(A)." 3. The ld.Counsel for the ass....
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....lease be admitted. As the assessee could not furnish these documents during the course of assessment proceedings as the books of accounts were seized by DRI (PB-47-51) as well as during the course of appellate proceedings. Further, Shri Hari Prasad Agarwal, father of the assessee was under treatment and therefore, the assessee was prevented from sufficient cause for non-producing evidences and nonappearing In appellant proceedings for A.Y. 2007-08 and non-appearing in assessment proceedings for A.Y. 2008-09 and 2009-10. 4. On the other hand, the ld.Senior Departmental Representative (Sr.DR) opposed to the admission of the additional ground as well as additional evidences, however, did not raise serious objection to it. 5. We have consider....
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....s not precluded from examining and determining that contention, merely on the score that it had not been put forward at the earlier stages of the proceedings in assessment and in the first appeal. The statutory provisions in section 254, which confers appellate jurisdiction on the Tribunal, clearly lays down that the Tribunal, in disposing of an appeal, may pass such orders thereon as it thinks fit. The expression 'subject-matter' has not been employed in this provision. Indeed in Mahalakshmi Textile Mills' case (supra), even the Supreme Court has understood the Tribunal's appellate jurisdiction as a jurisdiction to pass such orders on the appeal as it thinks fit without adding any gloss of their own to the expression. Therefore, both on ....
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....resaid rule is made enabling the Tribunal to admit the additional evidence in its discretion if the Tribunal holds the view that such additional evidence would be necessary to do substantial justice in the matter. It is wellsettled that the procedure is handmade of justice and justice should not be allowed to be choked only because of some inadvertent error or omission on the part of one of the parties to lead evidence at the appropriate stage. Once it is found that the party intending to lead evidence before the Tribunal for the first time was prevented by sufficient cause to lead such an evidence and that this evidence would have material bearing on the issue which needs to be decided by the Tribunal and ends of justice demand admission o....
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....of the Act ex-parte without affording sufficient time and opportunities by the AO. The ld. CIT (A) has adjudicated complicated issues on the basis of statement of facts without allowing rebuttal of the findings of the AO. The CIT(A) has failed to admit additional evidences filed under Rule 46A of I.T.Rules. During the period the father of the assessee was critically ill and was under treatment and ultimately died. Further, the books of accounts were seized by DRI, hence, these could not be produced. The Revenue Authorities ought to have appreciated that there was medical emergency in the family, which prevented the assessee from complying with notices and resultant attendance of hearing. Therefore, the learned counsel for the assessee urged....
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....to defend himself. This principle is sine qua non of every civilized society. The right to notice, right to present case and evidence, right to rebut adverse evidence, right to cross examination, right to legal representation, disclosure of evidence to party, report of enquiry to be shown to the other party and reasoned decisions or speaking orders are must. We find the guidance for right of hearing, as is laid down by the Hon'ble Supreme Court in the case of Maneka Gandhi v. Union of India, wherein Hon'ble Supreme Court has held that rule of fair hearing is necessary before passing any order. We find that it is pre-decision hearing standard of norm of rule of audi alteram partem. We find that in this instant case, the assessee was ....