Smt. Saroj Kumari, Etah v. ITO, Etah

MA 12/AGR/2009 | 2002-2003
Pronouncement Date: 16-04-2010 | Result: Allowed

Appeal Details

RSA Number 1220324 RSA 2009
Bench Agra
Appeal Number MA 12/AGR/2009
Duration Of Justice 1 year(s) 1 month(s) 7 day(s)
Appellant Smt. Saroj Kumari, Etah
Respondent ITO, Etah
Appeal Type Miscellaneous Application
Pronouncement Date 16-04-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 21-04-2010
Date Of Final Hearing 16-04-2010
Next Hearing Date 16-04-2010
Assessment Year 2002-2003
Appeal Filed On 09-03-2009
Judgment 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.