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2023 (6) TMI 772 - HC - Income TaxAddition u/s 68 - unexplained cash credit entries found in the books of accounts - scope of miscellaneous application - assessee had earned income only from interest and agriculture and, therefore, did not maintain books of accounts, in the regular course - As submitted by assessee that this plea taken by the appellant/assessee was accepted by the Tribunal in the appeal concerning AY 2010-11 in miscellaneous application - HELD THAT:- Fundamental basis for moving the miscellaneous application was the misalignment in the two orders passed on merits by the Tribunal, concerning the addition qua which the appellant/assessee had expressed a grievance. We have also queried for the appellant/assessee as to when the aforementioned miscellaneous application was filed before the Tribunal who affirms that the aforementioned miscellaneous application was filed on 31.12.2018. The order dated 12.01.2023 deals with only the aspect concerning the absence of the error apparent on record, vis-à-vis the order on merits dated 23.08.2018. Tribunal is required to deal with the order on merits [2019 (1) TMI 264 - ITAT DELHI] passed by it qua AY 2010-11. We are inclined to set aside the order [2023 (1) TMI 1262 - ITAT DELHI] passed by the Tribunal in the miscellaneous application. The miscellaneous application is restored to its original number and position.
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