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TMI Blog1984 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... atre building. In that connection, the facts are that those premises were earlier in the tenancy of the Allied Electric and Radio Corpn., Lucknow, since 1973 ('Allied'). An arrangement was arrived at between Allied, the Vijaya Bank Ltd. and the assessee whereby it was agreed that Allied would vacate the portion occupied by them in favour of the Vijaya Bank Ltd. Vijaya Bank Ltd. paid a sum of Rs. 75,000 to Allied who vacated the shop. The Vijaya Bank Ltd. got this portion allotted to itself with the consent of the assessee. The rent of the portion occupied by the Vijaya Bank Ltd. was fixed at Rs. 2,500 per month but it was agreed that till the bank was in a position to recover Rs. 75,000 given to Allied on behalf of the assessee, it would pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) Copy of the letter dated 14-4-1973 from the assessee to Shri A. Narasimha, Manager Designate, the Vijaya Bank Ltd., Lucknow ; (iii) Copy of the letter dated 2-5-1973 from Allied Electric and Radio Corporation to the Vijaya Bank Ltd. ; (iv) Copies of 8 pay orders of the Vijaya Bank Ltd. to the assessee ; (v) Copy of the letter dated 15-1-1983 of Vijaya Bank Ltd. admitting that the goodwill was paid by it ; and (vi) Copy of the letter dated 2-5-1973 of the Vijaya Bank Ltd. to the assessee acknowledging receipt of documents of title, etc., in pursuance of the security clause in the proposed lease agreement. The contention of the assessee was that the aforesaid papers went to the root of the matter and were necessary for deciding th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 80] 123 ITR 40 (Pat.), Atlas Cycle Industries Ltd. v. CIT [1982] 133 ITR 231, 236 (Punj. & Har.) and CIT v. Cawnpore Club Ltd. 1983 UPTC 243. Shri Gulati submitted that an alternative plea also arose and the assessee could claim deduction from income from house property under section 24(1)(iv) of the Income-tax Act, 1961 ('the Act'), relating to annual charge which stood defined under section 27(iv) of the Act. He urged that even though this plea had not been raised before the income-tax authorities earlier, the assessee was entitled to raise this claim for the first time before the Tribunal because the income chargeable under the head 'Income from house property' had to be determined and the deduction claimed by the assessee under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into consideration by the income-tax authorities for deciding the matter in issue. So is the position of the certificate dated 15-1-1983 of Vijaya Bank Ltd. which was obtained by the assessee after the impugned order of the learned Commissioner (Appeals) and which could not have been filed earlier. Similar is the position of the order dated 18-1-1983 of the learned Additional District Judge, Lucknow, in second appeal under section 476 of the Nagar Mahapalika Adhiniyam. Therefore, the assessee's application would be justified with reference to these three papers. So far as the copies of the letters dated 7-4-1973, 10-4-1973, 14-4-1973, 2-5-1973, 8-5-1973 and copies of the pay orders are concerned, they are also relevant and necessary for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the discretion had to be exercised reasonably. In the case of Atlas Cycle Industries Ltd. the Hon'ble Punjab and Haryana High Court also held that the power of the Tribunal in appeal to allow an additional plea and, consequently for additional evidence being taken, has been given to do substantial justice between the parties and that the judicial mind has to be applied. So far as the raising of alternative plea is concerned, it was held by the Hon'ble Supreme Court in the case of Mahalakshmi Textile Mills Ltd. that whether the allowance was admissible under one head or another, the subject-matter for the appeal remained the same and that for reasons recorded by the departmental authorities, the grant of relief on another ground was justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a situation where the claim or plea raised by the party is there but the party wishes to adduce additional evidence. In such a case, additional evidence can be received if adequate explanation is given as to why the additional evidence could not be produced or was not in its power. The second situation can be where there exists material on the record for supporting a claim which is newly raised for the first time before the Tribunal. There can be no difficulty in allowing such a claim to be raised. Then comes the third situation where not only the plea raised is new but also the evidence sought to be adduced is new in the sense that either it has been newly obtained or satisfactory explanation is not afforded as to why evidence was not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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