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2015 (9) TMI 499 - HC - Income TaxAdditions made on account of brick production, clay excavation, carriage expenses and expenditure on water courses - CIT(A) partly allowed the Assessee's appeal and deleted certain additions made by AO. The CIT (A) also increased the gross profit rate by 1%, resulting in an addition of ₹ 2,95,000 - Held that:- It appears that the Revenue's appeal before the ITAT, Delhi was for some reason not heard for many years and it was only on 25th August 2014 that it was taken up for hearing. In the impugned order, the ITAT Delhi notes that the ITAT, Jodhpur had already adjudicated, in the Assessee's appeal, the issues sought to be urged by the Revenue in its appeal regarding the additions made on account of brick production, clay excavation, carriage expenses and expenditure on water courses. It also took note that no application had been filed by the Revenue against the said order dated 21st September 2007 of the ITAT, Jodhpur. The ITAT, Jodhpur already having dealt with the order of the CIT (A) on merits in the Assessee's appeal, and having passed the order dated 21st September 2007 which attained finality, the ITAT, Delhi was right in taking the view that it could not decide the Revenue's appeal assailing the same order of the CIT (A). - Decided against revenue
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