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TMI Blog2018 (5) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee also relies upon an affidavit filed by its counsel in this regard. This Court is of the opinion that irrespective of what is apparent even if the documents were produced and in the possession of the ITAT, the question of their being part of the record of the lower appellate authority or the AO did not arise. The proper procedure prescribed by law in this case has to be followed. This naturally means that the Revenue has to move a formal application under Rule 29 of the ITAT Procedure Rules to justify the bringing on record of these additional documents in its possession. - W.P.(C) 4742/2018 & CM APPL.18248-18249/2018 and W.P.(C) 4743/2018 & CM APPL.18250-18251/2018 - - - Dated:- 4-5-2018 - MR. S. RAVINDRA BHAT AND MR. A.K. CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for the Revenue contests some of the factual submissions and argues that the materials on record clearly reveal that the assessee s counsel had agreed to produce the additional documents. He further justifies this course by stressing that a reference to these documents was found in the other documents which were part of the record. Learned counsel also submitted that the ITAT cannot be faulted for fixing an early date of hearing having regard to the circumstance that the appeal for AY 2009-2010 was at an advanced stage of hearing. 3. This Court has considered the submissions of the parties. In view of the final order that is proposed, a detailed discussion of the facts is not necessary. The Tribunal s observation in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd by any Court or Tribunal in the manner he has approached the Court/Tribunal and that he should never be preferred or selected over other litigants/adversaries from the long pending queue unless and until, we repeat, unless and until there are strong compelling and justifiable reasons for bestowing a preferential treatment to a party for hearing him on priority and out of turn basis. Breach of this salutary principle will not only cause prejudice to other litigants who are waiting in the long queue but even cause injustice to them and the Court/Tribunal may be accused of arbitrariness for preferring one litigant over the others from the long queue of pending appeals/ applications. 12. There are more than 21,000 appeals, cross-appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... greement was sought from the assessee. Now there is no dispute that a complete copy is with the Revenue. Nevertheless, the proper procedure prescribed by law in this case has to be followed. In the given circumstances, this naturally means that the Revenue has to move a formal application under Rule 29 of the ITAT Procedure Rules to justify the bringing on record of these additional documents in its possession. 6. In view of the above observations, the impugned order is hereby set aside. It is open to the Revenue to move appropriate applications to bring on record the documents which the assessee furnished to it and also move an application for early hearing. 7. The ITAT shall deal with these applications on merits and pass appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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