MARUTI UDYOG LIMITED Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) A short but interesting question which arises for adjudication in this writ petition is whether the Income-Tax Appellate Tribunal (in short the Tribunal') was required to record reasons while admitting additional grounds of appeal.

(2.) Factual position is almost undisputed. A request was made for admission of additional grounds in the appeal filed by the Revenue in ITA Nos. 5858/98, 7583/97, 7042/99, 5331/98 and 5382/97 relating to the assessment years 1991-92 to 1995-96. The assessments in question were made under Section 143(3) of the Income-lax Act, 1961 (in short the 'Act'). Tribunal passed the following order: "After going through the request for admission of additional grounds of appeal filed by the Department hearing both the sides, going through case laws as well as written submissions made in this regard, we admit the additional grounds of appeal sought to be admitted by department and treat these appeals as part-heard to come up for hearing on 28th April, 2000. However, reasons for admitting the additional grounds shall be incorporated in the order to be passed in appeals."

(3.) According to learned counsel for the petitioner, course adopted by the Tribunal does not have sanction of law. It was required to first record reasons for admitting the, additional grounds instead of observing that the same shall be incorporated in the order to be passed in the appeals. According to learned counsel for the revenue, there is nothing illicit in the order to warrant interference.