9911796707
TMI Blog2014 (2) TMI 1121X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order the appellant preferred an appeal before Income Tax Appellate Tribunal, Indore Bench, Indore. 5. That, the learned ITAT heard and decided this appeal vide order dated 4.8.2004, allowing the appeal of the appellant. It is pertinent to mention that amongst the other grounds raised in the appeal, the appellant only pressed ground No.2 which was as under:- "That, the learned CIT (Appeals) fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following questions of law arises in this case:- (a) "Whether the learned ITAT was correct in directing a hearing afresh on Miscellaneous application admittedly filed by a stranger to the litigation?" (b) "Whether the Tribunal was correct in adding the income generated from the nucleus of the fund devolved on the appellant by virtue of a partial partition from a larger HUF, to the income of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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