K.B.ASTHANA, J. - (1.) THIS is an assessee's application. In regard to the asst. yr. 1968-69 the assessee filed a chart and showed a sum of Rs. 80,000/- as excess consumption not liable in the return for the purposes of assessment. Before the ITO Stores ledger and store record appear to have been filed but day to day consumption of stores closing balance of stores and spares were not made available.
(2.) THE ITO disallowed the claim for Rs. 80,000/-and added it to the return of the assessee. On appeal to the AAC, the assessee did not get any relief. The appeal was dismissed. Before the AAC, however, it appears, an extract showing day to day consumption of stores and closing balance of stores and spares was filed for the relevant year. The AAC on a consideration of the material on record affirmed the findings of the ITO. The assessee than went up in appeal before the Tribunal. On the 1st day fixed for the hearing of the appeal the counsel for the assessee asked for time to produce day to day consumption of stores register and other registers. The time was granted. The registers were produced. They were scrutinised by the Tribunal. The Tribunal by its judgment gave some relief to the petitioner as they reduced the disallowance of Rs. 80,000/- to Rs. 30,000/-. Thus the assessee by the appellate order of the Tribunal was afforded relief up to Rs. 50,000/-, but the addition of Rs. 30,000/- to the income return was sustained. Now, this application has been made on behalf of the assessee for calling upon the Tribunal to submit a statement of case on the questions mentioned in the application for reference.
(3.) WE have heard Sri Gulati, learned counsel for the applicant assessee and Sri Deoki Nandan, learned counsel for the Revenue. We do not think that from the judgment of the Tribunal any question of law arises. It was contended on behalf of the assessee that the Tribunal has arbitrarily and for improper reasons rejected relevant evidence furnished on behalf of the assessee in the shape of day to day consumption register and other material. Having assumed that such registers were not made available before the ITO, the Tribunal made the following observation :-- "It (assessee) did not specifically dispute the findings of the ITO that there was no day to day record of consumption of stores and spares. Before us the assessee attempted to show that at any rate there was a daily record for issue of stores and that, therefore, it could not be said that there was no record of day to day consumption. We are unable to give much weight to this evidence as it was not before the ITO or before the AAC. Looking to the past record and the fact that there was an increase in rates of various materials such as sulpha gunny bags, hessian cloth etc. during the relevant accounting year, we are of the view that the addition sustained by the AAC is excessive........:" ;