TMI Blog2014 (2) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal if it is ordained to rule upon aspects and contentions which were not raised by the parties before it or to deal with pleadings, evidence or material to which its pointed attention was not drawn in the course of the proceedings, and which lies buried in the forest of papers filed by the parties. Whether there was a double addition is a factual question and the Tribunal can deal with it only upon its attention being drawn to it by the aggrieved party - the Tribunal is not expected to unearth evidence or material to which its attention was not drawn by the parties, nor to explore the arena to find out what possible contentions the parties could have taken, and grant them relief on the basis of such an expedition in exercise of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Rs.14,05,331/- (for 1999-2000) had been offered for taxation, the tax authorities nevertheless proceeded to assess parts of these to the tune of Rs.4,99,000/- and to the tune of Rs.14,05,331/- in the assessment years 1998-99 and 1999-2000 respectively - as income from unexplained sources and added them back under section 68, and this constituted a mistake apparent from the record which the Tribunal ought to rectify. Counsel sought to rely upon the discussion by the ITAT in its impugned orders as well as the orders of the CIT (Appeals) to say that even though this aspect was highlighted there was no finding. It is unjustified to not rectify these orders. 2. This court has considered the submissions. A perusal of the grounds of the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority or before the first appellate authority; nor was it raised before the Tribunal in the grounds or in the course of the arguments. Nevertheless, the assessee asks us to pin down the responsibility for not dealing with this aspect upon the Tribunal, the second appellate authority, on an implausible argument based on section 254(2) that a paper-book was filed before the Tribunal. It is contended that when a ground is raised that the addition made is contrary to law and the facts, it would include the aspect of a double addition though such a plea was not specifically taken. The argument is as unreasonable as it is specious. The fact that an appeal under the Income Tax Act is not a lis between the parties and is only an adjustment of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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