2017 (3) TMI 1752

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..... ation are reproduced as under:- (i) "Prayer for admission of Additional Ground submitted vide application dated 09.03.2016. (copy of the request letter is submitted for ready reference). While deciding the appeal, additional ground taken by the humble appellant, which goes to the root of the appeal, has not been considered. Had that ground been decided in favour of the appellantassessee, the entire assessment would have been treated as non-est. In the process, the various contentions duly supported by various judicial pronouncements as discussed in the additional ground have not been deliberated and adjudicate in proper perspective. In fact, in the course of hearing of the appeal, kind attention of the Hon'ble Bench was particularly invi .....

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..... artment and was never so argued by and on behalf on the Department. The suspicion around the agreement has been cast for the first time by the Hon'ble Bench and their finding in this regard has been supported by a judgment of Hon'ble Apex Court. Neither the facts nor the judgment which have been stated in the order of Hon'ble Bench in order to draw adverse inference against the appellant-assessee were ever put or explanation. (iv) In the process, Hon'ble Bench did not consider the 'implication' of such improper findings of ld. CIT(A) as recorded in para No. 4.5.3 at page no. 12 of the appeal order which carried no bearing effect in the absence of cross-examination of the witness under consideration. Nor an opportunity was provided to the .....

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..... ss of things, I the above appeal order is re-called to reconsider the above omitted facts and points at issue. The humble appellant-assessee therefore prays that an opportunity may kindly be provided to explain the new issues discussed in the order of Hon'ble Bench and the additional ground be allowed to be argued afresh. Appellant-assessee would be grateful for this act o kindness and seeks leave to lead judgments in support of this application and the issues involved in the appeal." 2. The ld. Counsel, however, submitted that non-adjudication of the additional ground is an apparent mistake from the record. He drew our attention to the Tribunal's orders to the mistake that there is no whisper of additional ground as the applicant had mad .....

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