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2011 (11) TMI 416 - ITAT COCHINAddition u/s 69A - An employee earning a meagre salary of Rs. 6000/- per month was, thus, assessed to tax for the said goods amounting to Rs. 63.64 lakhs vide the impugned order - the sales-tax authorities had also treated it as representing the concealed turnover of PGPL, which the tribunal dismissed as of 'little consequence', stating that the scope of the two enactments was vastly different - The ld. AR, in rejoinder, would submit that his petition or prayer may not be considered as an application u/s. 254(2), but one seeking invocation by the tribunal of its inherent power to address a wrong caused by it - . The tribunal did not, and possibly cannot; the hearing being conducted in an open, transparent manner, stop any party from advancing any argument or raising any claim, i.e., qua the appeal being heard - it is not a case where any lengthy arguments were made; the ld. AR, by his own admission, having relied on the order of the first appellate authority and the assessee's paper-book (PB), and which stands faithfully recorded at para 3 of the tribunal's order - It is not even a case where a particular argument or fact has been omitted to be considered by the tribunal, even as the higher courts of law have held the same, unless it goes to the root of the matter, as not entitling for a rectification and/or a recall A substantial part of the assessee's case was that he being only an employee of PGPL, whose goods he was carrying, no addition in its respect, i.e., even assuming the same as not suitably explained, could be made in his hands, so that the assessment, if at all, could be made only in the hands of his employer, PGPL - The tribunal, in applying the law, is in fact duty bound to do so and, accordingly, rightly and rightfully did so - Decided against the assessee
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