- (1.) THIS is a reference under S. 256(2) of the INCOME TAX ACT, 1961. The application was initially filed by learned counsel appearing for the assessee, Sri R. K. Gulati, who has now been elevated to the Bench.
(2.) BY order dt. 12th Dec., 1990, notice to engage another counsel was issued to the assessee. Despite that none appears for the assessee to press this reference. The following question was referred by the Tribunal : "Whether, on the facts and in the circumstances of the case, the Tribunal is debarred from holding an enquiry or admitting fresh evidence or material in an appeal against the ex parte assessment under S. 144 of the INCOME TAX ACT, 1961 ?" Rules 29, 30 and 31 of the Tribunal Rules (hereinafter referred to as "the Rules"), are emphatic which provide for production of additional evidence before the Tribunal and mode of taking additional evidence, etc.
(3.) THIS being so, it is not that the Tribunal is debarred from holding an enquiry or admitting fresh evidence or material in an appeal against an ex parte assessment made under S. 144 of the IT Act.;