INCOME TAX ACT, 1961

Section 254

Appeal (Tribunal) - Rectification of Tribunal order - -

Assessee's case was that Tribunal erred in failing to decide the application for additional evidence filed by the appellant under rule 29 of the ITAT Rules. He also states that the Tribunal till date has not decided assessee's application under section 254(2). He contended that order passed by Tribunal was contrary to the factual findings recorded by the coordinate Bench of Tribunal in case of assessee itself for the earlier year that business activity of assessee had been carried out/revived during the relevant year. Held: If the facts stated in present appeal were correct, then appeal was liable to be allowed on the first question of law framed by assessee in the present appeal. Revenue submitted that this Court cannot decide the issue without seeing the record of the Tribunal. Since it was the case of assessee that he wished to avail the benefit of amnesty scheme, i.e., 'Vivad Se Vishwas', which closes on 31st December, 2020, Registry was directed to summon the record for assessment year 2011-12.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2011-12

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