Law:

Section:

[2007] 294 ITR 128 (MAD.) HIGH COURT OF MADRAS T. Jayabharathy v. Assistant Commissioner of Income-tax K. RAVIRAJA PANDIAN AND P.P.S. JANARTHANA RAJA, JJ. TAX CASE APPEAL NO. 472 OF 2007 JULY 17, 2007 Section 252 of the Income-tax Act, 1961 - Appellate tribunal - General â–  The Tribunal, as an ultimate fact finding authority, cannot shut the door at the threshold by directing the assessee to argue on the facts in issue while making arguments in respect of an application under section 254(2); no prejudice would be caused to the Tribunal if an opportunity is given to the assessee to adduce materials to establish its case on the merits [Block period 1986-87 to 1996-97] The Tribunal, as an ultimate fact finding authority, cannot shut the door at the threshold by directing the assessee to argue on the facts in issue while making arguments in respect of an application under section 254(2). No prejudice would be caused to the Tribunal if an opportunity is given to the assessee to adduce materials to establish its case on the merits. The opportunity to be given to the assessee should be a real and reasonable opportunity and not an opportunity given for namesake. There is no apparent reason whatsoever for the Tribunal to hurriedly decide the issue which was left out in the main appeal, while deciding the miscellaneous petition itself. Not only natural justice, but also a fair play demands that the petitioner should be given a real opportunity to establish its case. Though three additions were made and the assessee filed appeals against these, the Tribunal, while deciding the appeal, omitted to consider the third addition. The assessee filed a miscellaneous petition under section 254(2). The Tribunal entertained the application but decided the issue against the assessee. Held that the way in which the third issue had been dealt with by the Tribunal at the stage of deciding the miscellaneous petition itself, could not be regarded as a correct approach. The appellant/ assessee should have been given an opportunity to put forth her case in respect of the third issue which had been left out of consideration in the original order passed by the Tribunal by giving due…

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