Commissioner of Wealth Tax vs N.P. Saxena

The Income Tax Appellate Tribunal (Allahabad Bench), referred the following question for the assessment year 1968-69 for the opinion of this court :

" Whether, on the facts and in the circumstances of the case, could the Tribunal, while disposing of the rectification proceedings, take into consideration facts which it did not consider while hearing the appeal ?"

The question before the Tribunal for the assessment year 1968-69 was whether the assessee concealed the value of the property. In the original order, the Tribunal stated that the assessee disclosed the same value of the property for the assessment year 1968-69 which was decided by the Tribunal and, therefore, there was no concealment on the part of the assessee.

Thereafter, a rectification application was made before the Appellate Tribunal by the Revenue that the valuation of the property in question was not disclosed by the assessee on the basis of any determination done by the Appellate Tribunal, but the assessee disclosed the value of the property on the basis of past disclosure. This error in factual position was accepted by the Tribunal and the order to that effect was rectified. However, the Tribunal found that despite the said rectification there was no need to alter the decision, as there was no concealment on the part of the assessee.

From a perusal of the rectification order, dated January 22, 1974, it does not appear that the Tribunal considered at the rectification stage the facts which were not there at the stage of the appeal, and, therefore, the abovementioned question is merely academic and is answered in favour of the assessee and against the Revenue,

The record of this case be sent down to the Appellate Tribunal to pass a fresh order conformably to our order.