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2016 (5) TMI 860 - HC - Income TaxAdmission of additional evidence by ITAT - Held that:- When Rule 18(4) is read with Rule 29 of the aforementioned Rules, there would not be any difficulty in holding that in terms of Rule 29, the additional evidence can also be produced before the Tribunal. In this view of the judgment rendered by this Court earlier in the aforementioned case, the first objection of the learned counsel for the appellant may not detain us any further. Insofar as the fact as to whether it is the assessee who has commissioned the Chartered Engineer and secured a report or the purchaser of the sale indulged in by the assessee who commissioned a Chartered Engineer, also may not be really relevant. It is now for the assessing authority to apply his mind independently as to whether for upholding the claim of the assessee that it has indulged in "slump sale" or not, the same is required to be examined and answered. For that very purpose, the Tribunal has remanded the matter for consideration afresh. As a matter of rule of prudence, whenever an appellate forum remands a case back for consideration afresh, the primary authority or the original authority has to proceed afresh in the matter by treating the same as a clean slate basis. Now, for achieving that objective, the appellate forum could be recording a statement that "uninfluenced in any manner by the observations contained in the remand order, the matter be decided afresh". Not that its absence would make any difference when every quasi-judicial or judicial authority is required to decide a question afresh, he has to independently apply his mind to the facts and circumstances of the case and the materials available on record. But however, to put the matters beyond any pale of doubt, we proceed further and clearly make an observation by saying that the assessing authority shall now proceed further in the matter without in any manner being influenced by the observations contained in the order of remand passed by the Tribunal. Opportunity of leading evidence afresh to the assessee, denied - We find that no such attempt was made by the Tribunal and it has not been done either. Therefore, the assessing authority will provide a fair and reasonable opportunity to the assessee to produce any evidence, all the more so, to the contra, insofar as the additional evidence let in by the Department/Revenue and consider the same before taking a final decision in the matter
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