9911796707
TMI Blog2014 (9) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ng some more items. Therefore, he issued a show cause notice, dated 26.02.1996, to the appellant to explain as to why Income from House Property, being Rs. 17,600/-, be not added. Stating that in spite of receiving show cause notice, dated 26.02.1996, the appellant did not submit any explanation, the Income Tax Officer passed an order, dated 03.09.1996 under Section 154 of the Act. An additional amount of Rs. 25,415/- was also levied. Aggrieved by that, the appellant approached the Commissioner of Income Tax (Appeals). The appeal was dismissed, through order, dated 19.02.1997. Thereupon, the appellant filed I.T.A.No.1393/Hyd/1997 before the Hyderabad Bench A of the Income Tax Appellate Tribunal. One of the contentions urged by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the appellant, was dealt with. Equally, the order does not indicate that the appellant failed to submit the explanation. In an appeal preferred before the Tribunal, a specific contention was urged by the appellant to the effect that the explanation submitted by her was not taken into account. In addition to that, a miscellaneous petition under Section 254(2) of the Act, was filed in relation to the said reply. The Tribunal was not sure as to whether the reply was submitted by the appellant, as a matter of fact. In our view, it has virtually glossed over the issue by making certain superficial observations. They read: In the course of hearing, it is contended that the assessee can take up this ground at any stage inclusive of the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns to be the final forum on facts, in the system of adjudication under the Act. The Tribunal ought to have addressed two aspects in this regard. The first is to verify as to whether the explanation, dated 02.04.1996, was filed at all by the appellant before the ITO. This could have been done simply by requiring the departmental representative to verify or to produce the record. The second is that if there is no serious doubt expressed by the Department as to the submission of the explanation, it could have addressed by itself, particularly when a separate application was filed, in this behalf. There was no basis for it to refuse to deal with the question at all on the specious plea that the question was not raised before the Appellate Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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