2013 (9) TMI 885

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....i Bench "F", New Delhi (in short "the Tribunal") in ITA No. 4282/DEL/2006 for the assessment year 2003-04, claiming the following substantial questions of law:- "i) Whether on the facts and in the circumstances of the case, the Ld. Income Tax Appellate Tribunal was right in law in holding the rental income as income from Business & Profession as against income from House Property assessed by the AO? ii) Whether on the facts and in the circumstances of the case, the Ld. Income Tax Appellate Tribunal was right in law in disposing of the Revenue's appeal by ignoring the amended grounds of appeal taken by the Revenue, which were allowed to be considered afresh by allowing the misc. application filed by the Revenue in view of the Income Ta....

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...."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 (Annexure A-3) dismissed the appeal and affirmed the findings of the CIT(A). According to the revenue, the Tribunal had not considered the amended grounds of appeal filed by the revenue. Thereafter, the revenue filed misc. application before the Tribunal for rectifying the mistake apparent on the record. The Tribunal vide order dated 12.3.2010 (Annexure A-4) passed in the misc. application recalled its order dated 17.9.2007 for fresh adjudication of the matter. Again the Tribunal dismissed the appeal f....