MARUTI UDYOG LIMITED Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) This is assessee petitioner's second journey to this Court on the question whether permission has been rightly granted by the Income-tax Appellate Tribunal, Delhi Bench-C, ( in short, the Tribunal) to the Revenue to urge additional grounds of appeal,

(2.) For the assessment years 1991-92 to 1995-96, five appeals have been filed by the Revenue before the Tribunal. Separate applications dated 13/8/1999 were moved by the Revenue under Rule 11 of the Income-tax Appellate Tribunal Rules, 1963 ( in short, Tribunal Rules) seeking' permission to urge the following additional grounds:

(3.) Aforesaid order of the Tribunal was assailed before this Court in CWP No. 1884/2000. By order dated 15/5/2000, this Court held that reasons have to be indicated by the Tribunal first. It directed the parties to appear before the Tribunal on 4/7/2000 and place further material if any in respect of the acceptability of application for additional grounds. Tribunal heard the matter afresh and by impugned order dated 28/8/2000 accepted the Revenue's prayer holding that the grounds raised are legal and appear to have been left inadvertently. Further facts were not required to be investigated and would be necessary to correctly assess the tax liability of the assessee and therefore the additional grounds deserved to be admitted. Direction was given for listing the appeals in the month of October, 2000.It is of significance to note that an application ( CM 5965 of 2000 was filed in CWP 1884/2000 for "clarification". Same was dismissed by order dated 20/6/2000 holding that order passed in the writ petition is very clear as regards the follow up action to be taken by the parties. Appeals were listed before the Tribunal for hearing on 19/10/2000. Petitioner sought for adjournment on the ground that it had not received the order passed on the application for acceptance of additional grounds. Hearing was adjourned to 12/12/2000. This petition has been filed on 2/3/2001.