9911796707
TMI Blog1972 (8) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in refusing to excuse the delay in filing the additional grounds of appeal dealing with a new subject-matter X X X X Extracts X X X X X X X X Extracts X X X X ..... lished the truth of the expenditure by producing the necessary details as to the persons to whom the amounts have been advanced and as to the steps taken to recover them, either before the Appellate Assistant Commissioner or before the Tribunal. In the circumstances of this case, it is not necessary for us to go into the legal contention put forward by the assessees that the advances made to workers towards their wages which have become irrecoverable are allowable deductions under section 5(e), as we hold that the assessees had not established the truth of the expenditure and the factum of those amounts having become irrecoverable from the workers to whom the amounts are said to have been advanced. We have to, therefore, uphold the view tak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay in filing the grounds of appeal, they practically amount to applications for excusing the delay in filing the appeals in respect of a new item not objected to by the assessees originally. As already stated, the subject-matter of the appeals before the Tribunal as originally filed did not comprehend the question of assessability of these two sums. The assessees did not challenge the assessments so far as they related to these two amounts before the Appellate Assistant Commissioner, nor did they challenge the same in the appeals originally filed before the Tribunal, and it is only by way of additional grounds of appeal the question of assessability of these two amounts as revenue receipts came to be canvassed by the assessees. The Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal grounds without excusing the delay in filing the appeal. It may be that the Tribunal has a discretion in the matter of excusing the delay in filing the appeal. But, the question is whether the Tribunal can deal with a new subject-matter raised in the additional grounds of appeal, when the same has not been canvassed either before the assessing authority or before the Appellate Assistant Commissioner. This is the reason for our saying that the matter involves not a mere question of discretion but also the jurisdiction of the Tribunal to entertain and deal with the two amounts in question. The learned counsel for the assessees relies on the decision in Phool Chand Gajanand v. Commissioner of Income-tax and Commissioner of Income- tax v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st an order of assessment, he did not question the decision of the officer on a point decided against him, and the Appellate Assistant Commissioner had not in his order considered that point ; the assessee, however, wanted to question the decision of the officer on that point in an appeal to the Tribunal against the order of the Appellate Assistant Commissioner. It was held that the Tribunal was not entitled to allow the assessee to agitate the question under the guise of granting leave under rule 11 of the Income-tax (Appellate Tribunal) Rules, 1963. In that decision, if we may say so with respect, all the earlier decisions on the point including the decisions in Phool Chand Gajanand v. Commissioner of Income-tax and Commissioner of Income ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
