Appeal to appellate tribunal Tribunal is directed to hear the appeal of the assessee afresh on the basis of the documents, which have already been found to be filed by assessee as Tribunal having admittedly received some documents as filed by the assessee though not as claimed by the assessee before the High Court

SUPREME COURT OF INDIA

No.- Civil Appeal No. 10236 of 2016 (Arising out of S.L.P.(C) No.29739 of 2016)

Nisha Synthetics Limited ..................................................................Appellant.
V
Commissioner of Income Tax And Others.........................................Respondent

Kurian Joseph And Rohinton Fali Nariman, JJ.

Date : October 21, 2016

Appearances

For the Petitioner : Mr. Dinesh Kumar Seth, Adv. Mr. Rameshwar Prasad Goyal, Adv.

Section 254(2) of the Income Tax Act, 1961 — Appeal — Appeal to appellate tribunal - Tribunal is directed to hear the appeal of the assessee afresh on the basis of the documents, which have already been found to be filed by assessee as Tribunal having admittedly received some documents as filed by the assessee though not as claimed by the assessee before the High Court, which were allegedly not considered by the Tribunal while passing the appellate order — Nisha Synthetics Ltd vs. Commissioner of Income Tax.

JUDGMENT

Kurian, J.

1. Leave granted.

2. Learned counsel for the appellant submits that even on the materials admitted to have been filed before the Income Tax Appellate Tribunal, Mumbai, (in short 'the Tribunal'), the appellant can make out its case. Admittedly, the Tribunal has received some documents, as filed by the appellant, though not as claimed by the appellant before the High Court.

3. Be that as it may, in view of the above, even going by the records which have been found to have been received by the Tribunal, the Tribunal may have directed to consider the case of the appellant. Therefore, we direct the Income Tax Appellate Tribunal, to hear the appeal of the appellant afresh on the basis of the documents, which have already been found to be filed by the appellant. The appellant is directed to appear before the Tribunal on 5th December, 2016.

4. We make it clear that the impugned order passed by the High Court shall not stand in the way of the Tribunal in passing the orders.

5. The appellant may produce a copy of this order before the Tribunal.

6. The appeal is, accordingly, disposed of.

7. As a sequel to the above, pending applications, if any, also stand disposed of.

[2017] 291 CTR 328 (SC)

Appeal to appellate tribunal Tribunal is directed to hear the appeal of the assessee afresh on the basis of the documents, which have already been found to be filed by assessee as Tribunal having admittedly received some documents as filed by the assessee though not as claimed by the assessee before the High Court

SUPREME COURT OF INDIA

No.- Civil Appeal No. 10236 of 2016 (Arising out of S.L.P.(C) No.29739 of 2016)

Nisha Synthetics Limited ..................................................................Appellant.
V
Commissioner of Income Tax And Others.........................................Respondent