2020 (12) TMI 1239 - HC - Income Tax

Rectification u/s 254 - Tribunal erred in failing to decide the application for additional evidence filed by the appellant under Rule 29 of the ITAT Rules - HELD THAT - Issue Notice. Mr. Raghvendra Singh, learned senior standing counsel accepts notice. He states that he has not been served with an advance copy of the appeal. Let a soft copy of the present appeal be served upon him during the course of the day. List on 17th December, 2020. The order be uploaded on the website forthwith

Summary

Issues:
Challenge to ITAT order for AY 2011-12; Failure to decide on additional evidence application under Rule 29 of ITAT Rules; Pending application under Section 254(2); Discrepancy in Tribunal's findings for different assessment years; Request for availing amnesty scheme.

Analysis:
The appeal before the Delhi High Court challenges the order of the Income Tax Appellate Tribunal (ITAT) dated 28th February 2019 for the Assessment Year (AY) 2011-12. The appellant contends that the Tribunal erred by not deciding on the application for additional evidence filed under Rule 29 of the ITAT Rules. Furthermore, the appellant's application under Section 254(2) filed on 8th May, 2019, remains undecided by the Tribunal, as highlighted by the appellant's counsel.

The appellant's counsel argues that the impugned order by the Tribunal contradicts the factual findings of the Tribunal's coordinate bench for the appellant's business activity in the earlier assessment year 2008-09. It is emphasized that the Revenue itself accepted the revival of the appellant's business activity for subsequent assessment years 2012-2013 and 2013-2014. This discrepancy in treatment is a key point raised in the appeal.

Additionally, the appellant expresses a desire to benefit from the vivad se vishwas amnesty scheme. The High Court issues notice in response to the appeal. The respondent's counsel accepts the notice but mentions not receiving an advance copy of the appeal. The Court directs for a soft copy of the appeal to be served to the respondent and schedules the next hearing for 17th December 2020. The order is to be uploaded on the website immediately, and a copy is to be sent to the appellant's counsel via email.