9911796707
TMI Blog1996 (2) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... f the judgment (page 689) : It does not appear that these documents were tendered before the Tribunal as additional evidence in accordance with rule 29 of the Appellate Tribunal Rules, 1963. No reason is stated for acceptance of these additional documents by the Tribunal. There is nothing on record to show whether these documents were produced before the assessing authority or before the first appellate authority at all. Be that as it may, the explanation offered before the Tribunal that the estimate was filed on June 15, 1976, on a bona fide working made on June 14, 1976, was a new plea. It does not appear to have been taken either before the assessing authority or before the first appellate authority. The first appellate authority, no do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the material thus furnished. Reading the appellate order after remittance it would be seen further, the Bench wanted to know the basis on which the production was evaluated in terms of money. It then appears that the query of the Tribunal could not be answered by the representative of the assessee. Thereafter, it is seen that the Tribunal has observed in regard to the request for adjournments. Leaving the main thread and endorsing reluctance to grant adjournment, observing that sufficient time was available to the assessee to place all the materials before us, the Appellate Tribunal proceeded to record an abrupt observation that there is no satisfaction with regard to the basis on which advance tax was either estimated or paid off in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. Even in this situation the Tribunal was perfectly justified if it wanted to know certain aspects and in the process if a situation occurs during the course of the hearing and to satisfy the queries of the Bench, little accommodation is inevitable. Then that situation by itself would not lead with justification to set aside the earlier position already decided and settled and that too without any kind of reasons as we find from the impugned order. Although the Appellate Tribunal is justified to have its queries satisfied, the course adopted in treating the situation in such a manner that any accommodation to counsel, not for his inconvenience but for collecting material to satisfy the queries of the Tribunal would be difficult to be app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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