Court held that when any concession is made by the Authorised representatives on behalf of the assessee the Tribunal should take an affidavit from asssessee and on counsel on behalf of assessee ot atleast a written endorsement made on record of case duly signed by them. Copy of the order is sent to the President ITAT for circulation to all the Benches and also directed Secretary the Ministry of law and Justice to bring to the notice of the all the new members to be appointed. Addition confirmed by the Tribunal u/s 2 (22)(e ) of the Act is remanded to the Assessing Officer . (AY. 2006-07)
Ramesh, V. v. ACIT (2019) 177 DTR 105 / 104 taxmann.com 292 / 309 CTR 87/ ( 2020) 420 ITR 10 (Mad.)(HC) Ramu, S. v. ACIT (2019) 177 DTR 105 / 309 CTR 87/ ( 2020) 420 ITR 10 (Mad.)(HC)
S. 254(1) : Appellate Tribunal–Duties–When any concession is made by the Authorised representatives on behalf of the assessee the Tribunal should take an affidavit from asssessee and on counsel on behalf of assessee or atleast a written endorsement made on record of case duly signed by them – Court also stated that the order to be circulated to all the members of the ITAT and also new members to be appointed-Addition confirmed by the Tribunal u/s 2 (22)(e ) of the Act is remanded to the Assessing Officer . [ S.2(22)(e) ]