TMI Blog2001 (7) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... to rectify the error must extend to the elimination of the error, even though the error may be such as to go to the root of order and its elimination may result in the whole order falling to the ground." - We accordingly find no merit in this appeal. The appeal is dismissed. - - - - - Dated:- 2-7-2001 - Judge(s) : RAJESH BALIA., H. R. PANWAR. JUDGMENT Heard learned counsel for the parties. In this appeal, the petitioner challenges the order passed by the Income-tax Appellate Tribunal, Jaipur Bench, Jaipur, on Miscellaneous Application No. 17/JP of 1999 made by the assessee in respect of a common judgment deli vered in I.T.A. Nos. 2062 to 2066/JP of 1996 relating to the assessment years 1983-84 to 1987-88. The respondent-assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the firms are benami of S.S. Gupta was justified. After making of the order, the miscellaneous application was moved by the assessee bringing to the notice of the Tribunal that the hearing of the appeals was completed on January 7, 1999, and the letter dated January 11, 1999, which is after the appeals were heard, was never disclosed to the petitioner. It was contended by the petitioner during the course of hearing of the miscellaneous application that till date no assessment has been made in the case of the firm. Therefore, according to the assessee, the Tribunal has relied on information contained in a document which came into existence after the hearing was completed without disclosing the same to the assessee and taking note of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for itself and about the facts stated in the order as stated above there is no dispute about the correctness of such facts, the answer is self-evident that a mistake was apparent on the face of the record inasmuch as a finding of fact against the assessee has been reached on the basis of material which was conveyed to the Tribunal after the hearing was over, and thus the Tribunal inadvertently took into consideration such information which was never disclosed to the assessee without affording any opportunity to him to explain the information transmitted to the Tribunal without notice to the assessee which apparently vitiated the order founded on such information. Taking into account such material for basing its findings which was never made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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