9911796707
TMI Blog2006 (7) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... ders under section 143(3) read with section 147 for assessment years 1995-96, 1996-97, 1999-2000 and 2000-01. The assessee has thereafter on 12th July, 2006 filed the following identical worded additional grounds of appeal in relation to each of these six appeals :- "1(a) That the Assessing Officer erred in not appreciating that under section 1(2) of the Income-tax Act, 1961 ('the Act'), the jurisdiction of the Act extends only to India and not beyond that. (b) That the Assessing Officer failed to appreciate that the assessee being a non-resident having no permanent establishment in India, its income could not be brought to tax in India by issuing notice directly on the non-resident assessee. (c) That the Assessing Officer fell in error ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the aforesaid additional grounds of appeal. He argued that the additional grounds sought to be raised did not arise out of the impugned orders of the learned CIT(A) as well as the assessment orders of the learned Assessing Officer and the same were being agitated for the first time before the Tribunal and therefore, the revenue needed an opportunity to cross-examine the signatory of the application. The learned special counsel for the revenue also requested eight weeks' time to file counter affidavit in opposition to the assessee's application for urging additional grounds. He stated that under Appellate Tribunal Rules, no procedure had been laid down for seeking leave of the Tribunal to urge additional grounds of appeal and for the purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being a non-resident could be subjected to a direct assessment. The issue raised in the additional grounds of appeal were jurisdictional issues that went to the root of the matter and such issues could be raised for the first time before the Tribunal. The learned special counsel for the revenue stated that the revenue needed sufficient time to refer to the assessment records to oppose assessee's prayer for admission of additional grounds of appeal. He however, stated that there was no force in the additional grounds of appeal being sought to be urged by the assessee because provisions of section 166 of the Act were quite clear that the provisions relating to representative-assessees could not prevent the direct assessment of the person on w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tee of the Privy Council in Shell Co. of Australia v. Federal Commissioner of Taxation [1931] AC 275, explained the legal connotation of the term 'court' in these words (at page 157 of AIR 1956 SC) : 'What distinguishes a court from a quasi-judicial Tribunal is that it is charged with a duty to decide disputes in a judicial manner and declare the rights of parties in a definitive judgment. To decide in a judicial manner involves that the parties are entitled as a matter of right to be heard in support of their claim and to adduce evidence in proof of it. And it also imports an obligation on the part of the authority to decide the matter on a consideration of the evidence adduced and in accordance with law. When a question, therefore, aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission of additional grounds of appeal for the reason only that it is not accompanied by a prayer seeking leave of the Tribunal to raise additional grounds of appeal. Such procedural infirmities are ordinarily curable by the subsequent conduct of the applicant. However, we find that there are more substantial reasons to reject the assessee's application for admission of additional grounds that we set fourth hereinafter. 7. In the instant case the Assessing Officer made original assessment orders for assessment years 1997-98 and 1998-99 on 31st March, 2000 and 23rd March, 2001 respectively. The matter travelled up to Income-tax Appellate Tribunal and Income-tax Appellate Tribunal, Delhi Bench 'D' New Delhi by its order dated 23rd October, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
