JUDGMENT
K.S. Paripoornan, J.
1. At the instance of the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred as many as six questions for the decision of this court. The statement of the case is dated February 22, 1988. There are five annexures to the statement of the case. They are : (i) the assessment order dated January 29, 1980 ; (ii) the order passed under Section 271(1)(c) dated March 4, 1982 ; (iii) the order of the Commissioner of Income-tax (Appeals) dated October 11, 1982 ; (iv) the
order of the Tribunal dated November 26, 1983 ; and (v) the order of the Tribunal dated January 11, 1985.
2. The very first question referred to this court, specified in paragraph 6 of the statement of the case, reads as follows :
“Whether, on the facts and in the circumstances of the case, and particularly in the light of the facts mentioned in the enclosure to the reference application, the Tribunal is right :
(i) in holding that the assessee is not liable to a penalty under Section 271(1)(c) ?
(ii) in cancelling the penalty in full, instead of sustaining at least a penalty of Rs. 55,650 ?”
3. It is obvious that this court can answer the question only if the enclosure to the reference application is also appended as part of the statement of the case. Unfortunately, it has not been done by the Appellate Tribunal. It does not form part of the paper book. Apparently, the Tribunal, which has forwarded the statement of the case, has not applied its mind.
4. We are of the view that the enclosure to the reference application, specified in question No. 1, is essential for a proper or satisfactory disposal of the matter. We, therefore, direct the Income-tax Appellate Tribunal, Cochin Bench, to apply its mind and forward a supplementary statement of the case along with the enclosure to the reference application.
5. Before closing, we would like to make one observation. Before the statement of the case is finalised, notice was given by the Tribunal to the assessee as well as the Revenue. On the day of finalisation, it is the duty of the assessee as well as the Revenue to point out the mistakes, if any, occurring in the statement of the case and any other or further documents that will have to be appended to the statement of the case in the light of the order of the Appellate Tribunal and the questions of law that have been formulated, etc. This is not the first instance when the essential documents are not forwarded along with the statement of the case by the Appellate Tribunal. We are at a loss to know as to where the fault lies. We leave it there. The Income-tax Appellate Tribunal, Cochin Bench, shall submit the supplementary statement of the case within two weeks from the date of receipt of this order.
6. The Registrar shall communicate this order forthwith to the Income-tax Appellate Tribunal, Cochin Bench.