(Kurian Joseph and Rohinton Fali Nariman, JJ.)
M/s. Nisha Synthetics Limited ________________________ Appellant
v.
Commissioner of Income Tax and Others _____________ Respondent(s)
Civil Appeal No. 10236 of 2016 [Arising out of S.L.P.(C) No. 29739 of 2016], decided on October 21, 2016
The Judgement of the Court was delivered by
Kurian, J.:—
1. Leave granted.
2. Learned counsel for the appellant submits that even on the materials admitted to have been filed before the Income Tax Appellate Tribunal, Mumbai, (in short ‘the Tribunal’), the appellant can make out its case. Admittedly, the Tribunal has received some documents, as filed by the appellant, though not as claimed by the appellant before the High Court.
3. Be that as it may, in view of the above, even going by the records which have been found to have been received by the Tribunal, the Tribunal may have directed to consider the case of the appellant. Therefore, we direct the Income Tax Appellate Tribunal, to hear the appeal of the appellant afresh on the basis of the documents, which have already been found to be filed by the appellant. The appellant is directed to appear before the Tribunal on 5th December, 2016.
4. We make it clear that the impugned order passed by the High Court shall not stand in the way of the Tribunal in passing the orders.
5. The appellant may produce a copy of this order before the Tribunal.
6. The appeal is, accordingly, disposed of.
7. As a sequel to the above, pending applications, if any, also stand disposed of.
Petition(s) for Special Leave to Appeal (C) No(s). 29739/2016
M/s. Nisha Synthetics Ltd _____________________________ Petitioner
v.
Commissioner of Income Tax and Ors ________________ Respondent(s)
Date : 21/10/2016 This petition was called on for hearing today.
(Before Kurian Joseph and Rohinton Fali Nariman, JJ.)
For Petitioner(s)
Mr. Dinesh Kumar Seth, Adv.
Mr. Rameshwar Prasad Goyal, Adv.
For Respondent(s)
UPON hearing the counsel the Court made the following
Order
8. Leave granted.
9. This appeal is disposed of in terms of the signed non-reportable judgment.
10. As a sequel to the above, pending applications, if any, also stand disposed of.
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