ITO, New Delhi V. R.G. Commodity Brokers (P) Ltd, New Delhi

MA 142/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5230 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2002-2003
• Appeal Filed On: 22-03-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANUSHA KHURANA
• Section: 68

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F : NEW DELHI BEFORE SHRI R.P.TOLANI, JM AND SHRI R.C.SHARMA, AM MISCELLANEOUS APPLICATION NO.142/DEL/2010 (IN ITA NO.3171/DEL/2008) ASSESSMENT YEAR : 2002-03 INCOME TAX OFFICER, WARD-15(1), NEW DELHI. VS. M/S R.G.COMMODITY BROKERS P.LTD., 7, DAYANAND VIHAR, GROUND FLOOR, DELHI 110 092. (APPELLANT) (RESPONDENT) APPELLANT BY : MS.ANUSHA KHURANA, SR.DR. RESPONDENT BY : SHRI SALIL AGGARWAL, ADVOCATE. ORDER PER R.C.SHARMA, AM : THIS MISCELLANEOUS APPLICATION IS FILED BY THE REV ENUE TO RECTIFY A MISTAKE ALLEGED TO BE APPARENT IN THE ORDER OF THE TRIBUNAL DATED 11.9.2009 IN RESPECT OF ITA NO.3171/DEL/2008. 2. WE HAVE GONE THROUGH THE MISCELLANEOUS PETITION AS WELL AS THE ORDER OF THE TRIBUNAL AND FOUND THAT TWO GROUNDS WERE TAKEN BY T HE REVENUE WITH REGARD TO ADDITION MADE U/S 68. GROUND NO.1 WITH REGARD TO A DDITION OF RS.9 LAKHS WAS DEALT WITH BY THE TRIBUNAL. HOWEVER, GROUND NO.2 W ITH REGARD TO ADDITION U/S 68 ON ACCOUNT OF UNEXPLAINED CASH DEPOSIT IN THE BOOKS OF ACCOUNT WAS NOT DEALT WITH BY THE TRIBUNAL, EVEN THOUGH THE TRIBUNAL IN ITS OR DER AT PAGE 1 ITSELF HAS DULY REPRODUCED THE GROUND TAKEN BY THE REVENUE. NOT CO NSIDERING GROUND NO.2 TAKEN IN THE APPEAL BY THE REVENUE AMOUNTS TO A MISTAKE A PPARENT FROM RECORD. WE THEREFORE RECALL OUR ORDER WITH A LIMITED SCOPE OF HEARING AGAIN GROUND NO.2 RAISED BY THE REVENUE WITH REGARD TO ADDITION ON ACCOUNT O F UNEXPLAINED CASH DEPOSITS IN MA-142/DEL/2010 2 ITS BOOKS OF ACCOUNT. THE CASE IS FIXED FOR HEARIN G ON 14 TH DECEMBER, 2010. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION IS ALLOWED IN TERMS INDICATED HEREINABOVE. DECISION PRONOUNCED IN THE OPEN COURT ON 1 ST OCTOBER, 2010. SD/- SD/- (R.P.TOLANI) (R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 01.10.2010. VK. COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR MA-142/DEL/2010 3