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TMI Blog2010 (8) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... sence of any criteria to reduce the sale price to half of the amount claimed by the asses-sees - Appeals are allowed - 67 and 84 of 2000 and 2 and 5 of 2001 - - - Dated:- 27-8-2010 - PRAKASH RAO B., KANTHA RAO R., JJ. JUDGMENT R. Kantha Rao J.- These appeals are filed under section 260A of the Income-tax Act, 1961. Since the challenge to the orders passed by the Income-tax Appellate Tribunal, Hyderabad, "B" Bench at Hyderabad is on the same grounds and in view of the fact that the substantial questions of law for determination by this court being one and the same in all the appeals, they are being disposed of by the following common judgment. 2. We have heard the learned counsel appearing for the assessees and the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid amounts as unexplained income under section 69A of the Act. 6. Feeling aggrieved, the assessees filed appeals before the Commissioner of Income-tax (Appeals), Vijayawada. The appellate authority accepted the contention of the assessees on a consideration of the depositions and the affidavits of the witnesses and arrived at the conclusion that the amount derived from sale of cattle, sheep and goats had been proved by the assessees and accordingly passed the order deleting the addition of the abovementioned amounts made by the Assessing Officer. Thereafter, the Department filed appeals before the Income-tax Appellate Tribunal, Hyderabad "B" Bench, Hyderabad. The orders of the said Tribunal are impugned in the present appeals. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a new case for the Department ? 3. Whether in the facts and the circumstances of the case, the Tribunal is correct in law in upholding part of the addition without any basis, ignoring the material evidence available on record ? 10. It has been contended by the learned counsel appearing for the assessees/appellants that the Assessing Officer accepted the similar evidence adduced by one Ghouse Mohiuddin with regard to rearing of the animals and sale thereof and exempted the sale proceeds. But in the case of the present assessees, the Assessing Officer rejected the same kind of evidence. It has been further contended that the Income-tax Appellate Tribunal having accepted the finding recorded by the Commissioner (Appeals) that the posse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sactions concerning it in general, or even in a case brought before it in particular, without any regard to the subject-matter of the appeal. The sub-section, after all, is not dealing with the powers of the Appellate Tribunal as such. It is dealing with its powers as an Appellate Tribunal exercising quasi-judicial functions and the order which the Tribunal may make as such. Hence, the Tribunal's decisions must be confined, as in the case of other judicial or quasi judicial tribunals, to the questions brought before it on the appeal, and it must not travel outside it." (2) Deepak Nitrite Ltd. v. CIT [2008] 307 ITR 289 wherein the Divi-sion Bench of the Gujarat High Court held as follows (page 296) : "The Tribunal failed to appreciat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant cases also from the inception the issue was only whether the assessees possess any cattle, sheep and goats and they sold them out. The sale price of the cattle, sheep and goats was not disputed at any point of time. The findings recorded by the authorities below reflected only as to the genuineness or otherwise of possessing of cattle, sheep and goats and their sale by the assessees. The Commissioner of Income-tax (Appeals) believed the evidence adduced by the assessees and held that the transactions of sale of cattle, sheep and goats claimed by them is genuine. The Income-tax Appellate Tribunal is only supposed to examine the correctness of the said finding in the appeal but it cannot travel beyond the said question. 12. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant's claim was based on the settled view of the law, the Appellate Assistant Commissioner had jurisdiction to permit the appellant to raise the additional ground. Since the ordinary procedure for calling for a statement of the case and thereupon decide the matter afresh would be time consuming, the Supreme Court granted special leave against the order of the Tribunal, set aside the order and remitted the matter to the Tribunal to consider the merits of the deduction claimed." 13. The above two judgments rendered by the apex court are in a different context than that of the situation in the present appeals. In the present appeals as already pointed out, there was absolutely no basis for the Income-tax Appellate Tribunal to reduce t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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