TMI Blog2012 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... P.No.62/Mds/2012 - - - Dated:- 13-7-2012 - SHRI N.S. SAINI AND SHRI VIKAS AWASTHY, JJ. Petitioner by : Shri Shaji P. Jacob, Addl. CIT Respondent by : Shri H.P.Mahajani, CA ORDER PER N.S. SAINI, ACCOUNTANT MEMBER This is a miscellaneous petition filed by the Revenue against the order of the Tribunal dated 25.5.2012 in I.T.A.No. 1613/Mds/2011. 2. The miscellaneous petition of the Revenue reads as under: The above appeal was disposed off by Tribunal vide order dated 25-05-2012. On 25-05-2012 it was pronounced in the open Court that both the appeals filed by the assessee as well as revenue are dismissed which is evident from para. 19 of the order. However, when the copy of the order was received, it is see ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal of the assessee in favour of the assessee which is contained at para 12 of the order of the Tribunal. The DR has stated that when the order was pronounced by the Tribunal on 25.5.2012 it pronounced that the appeal of the assessee as well as of the Revenue were dismissed. This is evidenced by the recording made at para 19 of the order of the Tribunal. In these circumstances, according to the Revenue, there is a mistake in para 12 of the order of the Tribunal which requires rectification. 4. The DR also placed reliance on the decision of the Hon'ble Delhi High Court in the case of CIT vs G. Sagar Suri and Sons, [1990] 185 ITR 484(Del). 5. The A.R submitted that the Tribunal, after considering the facts as well as the argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is nothing in the Act to permit the assessee to treat part of the income as deferred income and to offer it for taxation at will. The above decisions relied on by the D.R. have not considered or decided this issue. Therefore, these decisions are not applicable to decide the issue under consideration and on the basis of those decisions it cannot be held that the decision of Special Bench was per incuriam. We therefore respectfully following the decision of the Special Bench, set aside the orders of lower authorities and delete the addition made by the Assessing Officer and allow the ground of appeal. 7. The Tribunal recorded at para 19 as under: In the result, both the appeals filed by the assessee as well as Revenue are dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Supreme Court/High Court mentioned by him in the written submission filed before the Tribunal were not taken into consideration by the Tribunal while deciding Ground No.2 of the appeal of the assessee . Therefore, the order of the Tribunal contains a mistake apparent from record. 11. We find that the decisions which were relied upon by the DR at the time of the hearing before the Tribunal were duly taken into consideration by the Tribunal and discussed in its order. The DR in the written submission in respect of the issue under consideration has written as under: E.ENCLOSURE Copies of the following decisions are enclosed for kind ready reference. Annexure-1 41 ITR 495 'Whether admission fees of members or authorised assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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