9911796707
TMI Blog2014 (2) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... k, learned counsel ORDER Heard. In this appeal filed under section 260(A) of the Income Tax Act by the appellant has assailed the order dated 22.07.2007 passed by the Income Tax Appellate Tribunal whereby the learned Tribunal dismissed the appeal of the appellant bearing No.ITA/630/IND/1997 for the assessment year 1992-93. 2. Briefly stating the facts which give rise to the present appeal are as follows:- 1. That, the instant appeal relates to the assessment year 1992-93. The brief facts leading to this appeal that the premises of the appellant were searched under section 132(1) of the Income Tax Act on 24.9.1993 and in the search operation so conducted some documents alongwith certain valuable were seized by the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UF). The appeal accordingly was allowed, the order of the learned CIT (Appeals) was set aside and it was directed that the income so generated was to be assessed at the hands of the larger HUF. 3. The grievance of the appellant is that after passing of the aforesaid order deciding his appeal, the Income Tax Appellate Tribunal permitted one Sheshnarayan Bhagat, one of the member of Harnarayan Bhagat to intervened into the matter and filed a Miscellaneous application, which was registered as No.50/IND/2004. The tribunal not only entertained the application, but also decided the same without any notice to the appellant and based upon the said order, directed rehearing of the appeal and decided the same afresh vide order date 22.06.2007 wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er hearing the parties with their consent on the aforesaid questions, we dispose of this appeal by setting aside the impugned order passed by the Tribunal at the instance of Sheshnarayan with the following directions:- (1) The Tribunal will rehear the application moved by Sheshnarayan for setting aside the earlier order passed on the appeal of the appellant finalising the assessment for the years 1992-93 after hearing the appellant. (2) Only on the basis of the order passed on the application of Sheshnarayan, the issue as to whether appeal filed by the appellant is to be heard again or not shall be decided. (3) If the decision is taken to rehear the appeal of the appellant for the year 1992-93 then also the order will be passed aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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