COMMISSIONER OF INCOME TAX Vs. S S GUPTA

JUDGEMENT

(1.) HEARD learned counsel for the parties.

(2.) IN this appeal, the petitioner challenges the order passed by the INcome-tax Appellate Tribunal, Jaipur Bench, Jaipur, on Miscellaneous Application No. 17/JP of 1999 made by the assessee in respect of a common judgment delivered in I. T. A. Nos. 2062 to 2066/JP of 1996 relating to the assessment years 1983-84 to 1987-88,

(3.) THEREFORE, according to the assessee, the Tribunal has relied on information contained in a document which came into existence after the hearing was completed without disclosing the same to the assessee and taking note of the same facts which did not exist, namely, about the completion of the assessment of the firms at nil. About these aspects of the matter the learned Departmental representative appearing before the Tribunal had agreed that the letter dated January 11, 1997, was received after the hearing was completed and that the letter was filed after the hearing was completed as per the requirement of the Tribunal but while furnishing the letter to the Tribunal a copy thereof was not furnished to counsel for the assessee and no opportunity was given to the assessee to explain the facts mentioned in the letter of the Assessing Officer. He also agreed that so far as the question of clubbing the income of the firms with the income of the assessee is concerned the same may be recalled and may be decided again after seeing the records.