Smt. Saroj Kumari, Etah V. ITO, Etah

MA 12/AGR/2009

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4554 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 09-03-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SAHU
• Assessee Lawyers: S N AGARWAL

Judgement Text

MA 12-09 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) M.A. NO. 12/AG./2009 (ARISING OUT OF ITA NO. 193/AG/2007) ASSTT. YEAR : 2002-03. SMT. SAROJ KUMARI, VS. THE INCOME-TAX OFFICER, WIFE OF SHRI DAYA SHANKER GUPTA, ETAH. BARA BAZAR, JALESAR (ETAH) (APPLLICANT) (RESPONDENT) APPELLANT BY : SHRI S.N. AGARWAL, ADVOCATE RESPONDENT BY : SHRI S.R. SAHU, JR. D/ R ORDER PER R.K. GUPTA, J.M. THIS IS A MISCELLANEOUS APPLICATION ARISING OUT OF THE ORDER OF THE TRIBUNAL DECIDED IN ITA NO. 193/AG./2007 FOR ASSESSMENT YEAR 2002-03 DATED 30 TH SEPTEMBER, 2008. 2. THE LD. COUNSEL OF THE ASSESSEE STATED THAT ASSE SSEE HAD FILED AMENDED GROUNDS OF APPEAL WHICH RELATES TO SUSTAINING THE ADDITION OF RS. 6,10,000/- AGAINST THE AMOUNT OF RS. 1,72,050/- SHOWN AS CAPITAL IN ITS REGULAR CAPITAL ACCOUNT. AFTER EXAMINING THE ORDER OF THE TRIBUNAL, IT IS FOUND THAT THE ABOVE STATED AME NDED GROUND HAS NOT BEEN TAKEN INTO CONSIDERATION WHILE DISPOSING THE APPEAL OF THE ASS ESSEE. THE LD. D/R HAS ALSO FAIRLY STATED THAT TO DISPOSE OFF THE AMENDED GROUND AS ST ATED ABOVE, THE ORDER OF THE TRIBUNAL -2- CAN BE RECALLED. THE ORDER OF THE TRIBUNAL IS, THE REFORE, RECALLED AND THE SAME IS ANNOUNCED IN THE OPEN COURT ON THE DATE OF HEARING OF THE MISCELLANEOUS APPLICATION. ACCORDINGLY, THE MISCELLANEOUS APPLICATION IS TREAT ED AS ALLOWED. 5. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 16- 04-2010. SD/- SD/- ( P.K. BANSAL ) ( R.K. GUPTA ) ACCOUNTANT MEMBER JUDICIAL MEMBER AGRA, DATED : 21/04/2010. D/- COPY FORWARDED TO :- THE APPELLANT THE RESPONDENT THE CIT THE CIT (A) CONCERNED. THE D/R, ITAT AGRA. GUARD FILE (MA NO. 12/AG/2009) BY ORDER, AR ITAT AGRA.