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TMI Blog2009 (7) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer and if such details were there on record, then only the claim should have been allowed. It appears that the Tribunal has not undertaken this exercise and claim was allowed without ascertaining as to whether details are there on record or not – matter remanded to tribunal with direction – departmental appeal allowed - 15 of 2000 - - - Dated:- 22-7-2009 - A. L. DAVE and K.A. PUJ, JJ. Mrs. Mauna M. Bhatt for Applicant. None for Respondent. JUDGMENT K.A.PUJ - In compliance with the direction issued by this Court in Reference Application No.364 of 1999 preferred by the revenue under Section 256 (2) of the Income Tax Act, 1961, the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot has drawn a statement of case in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - was made. Being aggrieved by the said order of the Assessing Officer, the respondent-assessee preferred an appeal before the CIT (Appeals), Rajkot who vide his order dated 13.07.1992 confirmed the said addition. It appears that nobody appeared on behalf of the assessee before the CIT (Appeal), Rajkot and hence, CIT (Appeal) has dismissed the appeal after considering the submissions of the assessee as contended in the form of statement of facts and grounds of appeal. Being further aggrieved by the order of the learned CIT (Appeals), Rajkot, the respondent-assessee preferred Second Appeal before the Income Tax Appellate Tribunal, Rajkot Bench, Rajkot. The Tribunal vide its order dated 03.08.1998 allowed the appeal on this issue in favou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of M/s. P.M. Diesels Private Limited, the Tribunal allowed the claim of the assessee. She has, therefore, submitted that the Tribunal has committed an error in law in allowing the claim of the assessee and hence, the Tribunal's order on this point is required to be reversed and the question of law referred to this Court must be answered in negative and in favour of the revenue and against the assessee. Despite service of notice, nobody appeared on behalf of the respondent-assessee. We have heard learned Standing Counsel appearing for the revenue and we have perused the orders passed by the authorities below. From the assessment order, it clearly appears that the Assessing Officer has rejected the claim of the assessee for production ..... X X X X Extracts X X X X X X X X Extracts X X X X
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