TaxTMI 
TaxTMI 
2013 (9) TMI 885
X X X X Extracts X X X X
X X X X Extracts X X X X
....Ajay Kumar Mittal, J. C.M. No. 15388-CII of 2011 Allowed as prayed for. ITA No. 239 of 2011 1. This appeal is filed by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as "the Act") against the order dated 25.10.2010 passed by the Income Tax Appellate Tribunal, Delhi Bench "F", New Delhi (in short "the Tribunal") in ITA No. 4282/DEL/2006 for the assessment ye....
X X X X Extracts X X X X
X X X X Extracts X X X X
....003-04 in Misc. Application No. 630 (Del)2008?" 2. Put shortly, the facts necessary for adjudication of the present appeal as mentioned therein are that the assessee derived income from letting out of godowns to HAFED and CONFED amounting to Rs. 36,69,803/-. The said income was shown by the assessee under the head "Income from Business and Profession" and after claiming various expenses in profit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....2) allowed the appeal of the assessee holding that the income assessed under the head "Income from House Property" should be assessed under the head "Income from business and profession" and also allowed the depreciation on building and other expenses as claimed by the assessee. Against the order of the CIT(A), the revenue filed an appeal before the Tribunal who vide order dated 17.9.2007 (Annexur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tted that before the Tribunal a misc. application was filed for recalling the order dated 17.9.2007 passed by the Tribunal as the Tribunal had failed to consider the amended ground of appeal filed by the then Income Tax Officer, Ward No.4, Panipat vide letter No. 383 dated 25.4.2007, wherein the following amended ground had been raised:- "On the facts and in the circumstances of the case, the ld.....