Rc/42/1999 Of Ramdas Motor Trasport Ltd Kakinada v. The Commissioner Of Income Tax Vishaka

HON’BLESRIJUSTICE G. CHANDRAIAH & HON’BLESRIJUSTICE CHALLA KODANDA RAM RC No.42 OF 1999 JUDGMENT :: ( per Hon’ble Sri Justice Challa Kodanda Ram ) At instance of the Revenue, below mentioned question oflaw has been referred to the opinion of this Court which arisefrom the order of the Tribunal in ITA Nos.1921 to1923/Hyd/1992 for the assessment years 1981-82 to 1983-84. “Whether on the facts and in the circumstances of the case, theIncome-tax Appellate Tribunal is justified in admitting the additionalevidence for the assessment year 1980-81 when no such applicationwas made by the revenue for admission of additional evidence underRule 29 of the Income Tax Rules and on the basis of the orders forassessment year 1980-81 in setting aside the assessment forassessment years 1981-82 to 1983-84 ?” 2. Essentially, the question is one involving propriety of theTribunal in entertaining and taking on record additionalevidence without there being an application under Rule 29 ofthe Income Tax Rules. Inasmuch as the case relates for theassessment years, which are more than 30 year old, we do notthink that this is an appropriate case where the question of lawraised needs to be considered. In that view of the matter, we decline to answer the question as it would be purely anacademic exercise in the facts of the case. The reference caseis accordingly closed. Miscellaneous petitions, if any, pendingin this reference case shall also stand closed. There shall beno order as to costs. _______________________ G. CHANDRAIAH, J ____________________________ CHALLA KODANDA RAM,J Dated: 23-01-2014NRG HON’BLESRIJUSTICE G. CHANDRAIAH & HON’BLESRIJUSTICE CHALLA KODANDA RAM RC No.42 OF 1999 ( per CKR,J ) Dated: 23-01-2014 NRG