Kurian, J. - (1.) - Leave granted.
(2.) Learned counsel for the appellant submits that even on the materials admitted to have been filed before the Income Tax Appellate Tribunal, Mumbai, (in short 'the Tribunal'), the appellant can make out its case. Admittedly, the Tribunal has received some documents, as filed by the appellant, though not as claimed by the appellant before the High Court.
(3.) Be that as it may, in view of the above, even going by the records which have been found to have been received by the Tribunal, the Tribunal may have directed to consider the case of the appellant. Therefore, we direct the Income Tax Appellate Tribunal, to hear the appeal of the appellant afresh on the basis of the documents, which have already been found to be filed by the appellant. The appellant is directed to appear before the Tribunal on 5th December, 2016.;