9911796707
TMI Blog2012 (9) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.11.2010 for limited purpose of disposal of application of the assessee filed for admission of additional ground. The background of this case had been that the AO passed exparte assessment order u/s. 144/147 of the IT Act dated 17.02.2004. The AO made the following additions : (i). Interest disallowed Rs. 1,18,21,350/- (ii). Commission disallowed Rs. 38,14,947/- (iii). Investment in hotel building Rs. 1,74,04,718/- The AO thereafter noted that considering the totality of the facts, the loss claimed by the assessee is ignored. This resulted into addition of Rs. 4,59,81 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount to disposal of the additional ground. The Tribunal, however, allowed the M.A. of the assessee vide order dated 30.11.2010. The findings given in paras 3, 4 5 of this order are reproduced as under : 3. We have carefully considered the rival submissions and perused the material on record. . We have also gone through the application, which has been filed by the assessee on 29.05.2007 before the Registry and the order of this Tribunal dated 29.08.2008. We noted that in this application, the assessee has requested the Bench to permit it to raise the following additional ground of appeal : Because the Assessing Officer has erred in disallowing the loss and estimating the income at Nil without any material on record. 4. We not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowance of resultant loss, which has been done purely on adhoc basis. He had, therefore, submitted that the assessee may be allowed to raise the above additional ground. The ld. counsel for the assessee, however, could not explain whether this additional ground was argued before the Tribunal at the time of original hearing because he was not the counsel in this case at that time. The ld. counsel for the assessee also could not explain as to how interim application could be agitated after disposal of appeal of the assessee in ITA No. 207/Agra/2005 vide order dated 29.08.2008. The ld. DR has submitted that since the appeal of the assessee has already been disposed of, therefore, the assessee cannot be permitted to raise additional ground of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of the AO was not raised before the ld. CIT(A). It is, therefore, clear that the above additional ground is not arising out of the impugned order passed by the ld. CIT(A). Since, it is admitted fact that the appeal of the assessee and the Revenue have reached finality on dismissal of respective appeals by the Tribunal, therefore, such additional ground could not be raised at this stage, otherwise it would amount to interfere with the order of the Tribunal dated 29.08.2008. It is well settled law that all interim applications shall have to be decided before passing of the final order. In the aforesaid case, both the cross appeals have already been decided finally, therefore, no interim application raising additional ground could be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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