Court held that: (i)Tribunal’s opinion on the aspect that order for early hearing is merely an administrative order is incorrect. The view held in case of Olympia Paper & Stationary Stores (. ) 63 ITD 148) (Mad) has to be followed. (ii).A formal application under Rule 29 of the ITAT Rules is required to be submitted by the Revenue before the Tribunal for admission of additional evidences. (W.P. No 4742-4743 of 2018 dt. 04-05-2018)(AY. 2009-10 , 2010-11)
Dr. Prannoy Roy .v. DCIT (2018) 303 CTR 122 /255 Taxman 369 / 166 DTR 317 (Delhi) (HC) Radhika Roy (Smt) .v. DCIT & Ors (2018) 303 CTR 122 /255 Taxman 369 / 166 DTR 317 (Delhi) (HC)
S. 254(1) : Appellate Tribunal – Duties – Order for early hearing is not merely an administrative order but judicial order- Revenue has to move a formal application under Rule 29 of the ITAT Rules to bring on record additional evidences. [ S.254(2), R. 29 ]