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June 2011

Appeal to Tribunal: Appeal by Department against order of CIT(A): Department seeking adjournment to file paper book: Tribunal allowing appeal without paper book: Order of Tribunal set aside: Assessee to be given opportunity to submit paper book.

By K. B. Bhujle | Advocate
Reading Time 1 mins
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[Krishan Kumar Sethi v. CIT, 333 ITR 16 (Del.)]

The addition of cash credit made by the Assessing Officer u/s.68 was deleted by the CIT(A). The Revenue filed appeal before the Tribunal against the said deletion. At the time of hearing, the Department sought adjournment for filing paper book. On the adjourned date, paper book was not filed by the Department, but the Tribunal heard and allowed the appeal without the paper book.

The assessee filed appeal before the Delhi High Court and contended that even if the Department had not filed the paper book, in those circumstances a chance should have been given to the assessee to file a paper book. The Delhi High Court allowed the appeal and held as under:

“(i) There was substance in the submission of the assessee. The order of the Tribunal was to be set aside giving liberty to the assessee to file the paper book containing the documents on which the appellant wanted to rely in support of his submissions.

(ii) The Tribunal to hear the parties afresh and take into consideration the material to decide the issue again.”

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Circular No. 140/2011-ST, dated 12-5-2011.

Income: Capital or revenue: Refund of excise duty under subsidy scheme and interest subsidy, etc.,: Capital receipts and not taxable.