DCIT, Gwalior V. Shri Munna Lal Gupta,S/o Shri Dabburam Gupta, Dabra

MA 55/AGR/2008

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 4552 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 10 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-04-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2010
• Assessment Year: 1999-2000
• Appeal Filed On: 03-06-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S R SAHU

Judgement Text

1 MA 55-08 IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH : AGRA. ( BEFORE SHRI R.K. GUPTA AND SHRI P.K. BANSAL ) M.A. NO. 55/AG./2008 (ARISING OUT OF ITA NO. 294/AG/2004) ASSTT. YEAR : 1999-2000. THE DCIT, CIRCLE-3, VS. SHRI MUNNALAL GUPTA, GWALIOR. S/O SH. DABBURAM GUPTA, CUSTOM ROAD, DABRA. (APPLICANT) (RESPONDENT) APPELLANT BY : SHRI S.R. SAHU, JR. D/R RESPONDENT BY : NONE ORDER PER R.K. GUPTA, J.M. THIS IS A MISCELLANEOUS APPLICATION BY DEPARTMENT, ARISING OUT OF THE ORDER OF THE TRIBUNAL DECIDED IN ITA NO. 294/AG./2004 FOR ASSESS MENT YEAR 1999-2000. 2. WHILE DISPOSING OFF THE APPEAL OF THE DEPARTMENT , GROUND NO. 3 WHICH IS AGAINST ALLOWING PART OF THE INCOME AS AGRICULTURAL INCOME AS AGAINST THE INCOME TREATED BY THE ASSESSING OFFICER AS INCOME FROM UNDISCLOSED SOURCE S REMAINED UNDECIDED. SINCE THE GROUND RAISED IN THE APPEAL HAS TO BE DECIDED IN FU LL AND AS STATED ABOVE GROUND NO. 3 REMAINED UNDISPOSED OFF, ACCORDINGLY THE ORDER OF T HE TRIBUNAL HAS TO BE RECALLED TO DISPOSE OFF THE GROUND NO. 3. ACCORDINGLY, THE ORDE R OF THE TRIBUNAL IS RECALLED AND THE 2 REGISTRY IS DIRECTED TO RE-FIX THE APPEAL OF THE DE PARTMENT TO DISPOSE OFF THE REMAINING GROUND IN DUE COURSE OF TIME. WE ORDER ACCORDINGLY. 3. IN THE RESULT, MISCELLANEOUS APPLICATION IS ALLO WED. 4. 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. 55/AG/2008) BY ORDER, AR ITAT AGRA.