ASHWANI KUMAR MISHRA,J. - (1.) The assessee herein is aggrieved by an order of the Tribunal, confirming imposition of penalty upon the assessee due to late deposit of tax. The tribunal has held that there was no justifiable ground available with assessee not to deposit tax within the time.
(2.) A supplementary affidavit has been filed before this Court, annexing various documents to demonstrate that financial health of assessee was poor, and it had no means available to deposit tax. Documents filed to substantiate such plea was not filed before the Tribunal.
(3.) Learned Standing Counsel is right in objecting to entertainment of such documents on the ground that such materials cannot be entertained directly in revision.;