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M/s. Carburettors Ltd. Versus The Asst. Commissioner of Income Tax

2016 (5) TMI 860 - MADRAS HIGH COURT

Admission 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 assesse .....

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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 quas .....

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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 - Tax Case (Appeal) Nos.387 and 859 of 2007 - Da .....

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ompany) and Ms.Hema Murali Krishnan, learned Standing Counsel appearing for the respondent-Income Tax Department (Revenue) for a considerable length of time. 3. Before we proceed any further, it is only apt to notice that the Tribunal had concluded its exercise in the following words recorded in paragraph 20 of the judgment: "20. Since the assessee had not filed the Report of the Chartered Engineer and the claim of assessee before Assessing Officer was that it was a sale of business as goin .....

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a & Co. and also material available on records of the purchaser company, i.e. Ucal Component Ltd. after affording the assessee a reasonable opportunity of being heard." 4. Learned counsel for the assessee contended that the above conclusion arrived at by the Tribunal is erroneous for more than one good reason. Firstly, the Tribunal has erroneously admitted the additional evidence let in by the Revenue. Secondly, it has also erred in construing that the report of the Chartered Engineer i .....

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is Court has considered the matter and found 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. 6. Insofar as the fact as to whether it is the assessee who has com .....

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