2018 (3) TMI 1762 - HC - Income Tax

Admission of additional evidence - HELD THAT - This Court does not find any reason to warrant interference with the order dated 2017 (3) TMI 1752 - ITAT JAIPUR . Learned ITAT has recalled its earlier order 2016 (4) TMI 1355 - ITAT JAIPUR to the extent of additional grounds which include both the grounds. There is no mention of such additional grounds. As contended by the Ld. Counsel for the assessee that these grounds were raised before the Bench. However, the same were not adjudicated. After considering the totality of facts and in the interest of justice, we recall our order 2016 (4) TMI 1355 - ITAT JAIPUR to the extent of admission of additional grounds. Therefore, the appeal is to be fixed for hearing for admission of additional grounds. It appears that inadvertently, there is no mentioning of additional grounds. Therefore, this is an apparent mistake from the record requires rectification. The application is disposed of as indicated above - No interference is required. The writ petition is dismissed

Summary

Issues:
Challenge to ITAT order recalling earlier order for hearing on additional grounds.

Analysis:
The petitioner challenged the order passed by the ITAT, Jaipur, dated 08.03.2017, where the ITAT recalled its earlier order dated 27.04.2016 to hear on additional grounds. The petitioner argued that the recall was only related to admission on additional grounds and not to the genuineness of the agreement. The petitioner contended that the additional grounds in the recalling order would only pertain to the first additional ground. However, the Court, after hearing the counsel, found no reason to interfere with the ITAT's order. It was noted that the ITAT had recalled its earlier order to the extent of additional grounds, which included both grounds.

The Tribunal's noting mentioned that there was no mention of the additional grounds in the earlier order, even though the grounds were raised before the Bench. The Tribunal, considering the facts and in the interest of justice, recalled its order dated 27.04.2016 for the admission of additional grounds. The Tribunal acknowledged the mistake in not mentioning the additional grounds and rectified it by disposing of the application accordingly. Based on the Tribunal's actions and the circumstances, the Court concluded that no interference was necessary, and thus, dismissed the writ petition.