Law: Indian Income-tax (Appellate Tribunal) Rules, 1963

Section: R-12

Income Tax Tribunal Rules--Rule 12-A - Appeal to Tribunal-Additional ground of appeal -Additional ground of "bins" going to the root of assessment - No fresh facts or evidence required to be brought on record- Assessee representing to C. B. R. from early stages of assessment proceedings for transfer of case to another Officer -- Additional ground whether can be admitted though late -- Held yes -- Assessee meeting the Inspecting Assistant Commissioner and agreeing to co-operate with the Taxing authorities -Whether implies acceptance of assessing officers impartiality-Held no. Against the order of assessment the assessee preferred appeal before the Appellate Tribunal, This was followed by an additional ground to the effect that the assessment was void ab-initio as it was completed by, an Income Tax Officer who was biased and prejudiced against the appellant and had actively participated in the investigation against his conduct by the Police Authorities. The Department objected to the admission of the additional ground for the reasons that (i) the plea was taken more than two years after the appeal was filed, and (ii) the assessee had met the Inspecting Assistant Commissioner and had agreed to co-operate with the Department even after submission of application to the Central Board of Revenue for transfer of the case to another officer. Over-ruling the objections, the Appellate Tribunal; Held that:- (i) As the matter goes to the root of the order and also because the assessee had in the very early stages requested the Central Board of Revenue for transfer of the case on account of the assessing officers bias the fresh ground of bias is admitted, though taken late. (ii) The department's contention that the assessee had agreed to co-operate with the department, at meeting the Inspecting Assistant Commissioner is also untenable. A sensible and educated assessee will co-operate with the Taxing Authorities, but that could not be interpreted as acceptance of the assessing officer's impartiality. (iii) The assessing officer saturated with whatever knowledge of affairs of the assessee he had come-by during the police investigation could not he expected to have that…

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