9911796707
TMI Blog2016 (4) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... October, 2012 passed by the Tribunal in the Petitioner's appeal bearing no. 5549/Mum/2010. 2. Mr. Andhyarujina, learned Senior Counsel appearing on behalf of the Petitioner submits that during the hearing of the regular appeal, leading to the order dated 12th October, 2012, the Petitioner had filed additional documents in the form of two Paper books before the Tribunal as under: (a) Paperbook I was with regard to written submissions and various judgments and order passed in the first round of proceedings up to the order of the Tribunal. (The order of the Tribunal in the first round of proceedings had restored the issue to the Assessing Officer for consideration); and (b) PaperbookII which was called Additional Paperbook with the tit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the order dated 12th October, 2012. In the above view, the impugned order dismissed the Petitioner's rectification application. It is the nonconsideration of the Paperbook II by the Tribunal in the impugned order that causes grievance to the Petitioner. In particular, that part of Paperbook II titled "BEFORE THE COMMISSIONER OF INCOME TAX (Appeals)" and containing pages 1 to 90. So far the first part of Paperbook II containing pages 1 to 6 is concerned, it only has an order of the Tribunal in the Petitioner's own case for Assessment Year 1996-97. 5. The Registrar of the Tribunal has filed affidavit dated 29th March, 2016 - wherein it is stated that on verification of the record, it is found that there was one compilation of Pape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he index to the second compilation of documents Paperbook II also makes no reference of documents being filed along with it containing compilation of pages 1 to 90, which were sought to be filed before the CIT(A). 7. In contrast to the above, we find that the Petitioner has approached this Court by stating on oath that compilation of documents called Paperbook II which contains not only the compilation of documents at pages 1 to 6 but also at pages 1 to 90 which were originally submitted to the CIT(A) was filed. 8. It is very clear from the affidavit filed by the Registrar of the Tribunal that what is available on record of the Tribunal are only two Paper books, and the Paperbook II - only contains the copy of the Tribunal's order dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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