(1.) ON these applications under Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following questions for both the reference applications for the assessment years 1983-84 and 1984-85 for our opinion :
(2.) NONE appeared for the assessee though the matter was adjourned for five times. Heard learned counsel for the Revenue.
(3.) WHEN the plea of illness was taken for the first time before the Tribunal which requires enquiry into the facts usually that should not be considered at the stage of second appeal before the Tribunal. WHEN any question or issue, is raised for the first time before the Tribunal, which required enquiry into facts. The Tribunal cannot make enquiry of facts in second appeal. However, when the Tribunal has entertained the plea which requires enquiry into facts, the Tribunal has no option but to remit the matter back to the Assessing Officer. Thus the Tribunal was fully justified in remitting the matter back to the Assessing Officer to give finding whether the assessee was ill during the relevant period.