2012 (12) TMI 1030

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.... A.N. Pahuja:- This Miscellaneous. Applicat ion[MA] f iled on 10.4.2012 by the assessee against an order dated 30-04-2010 of the Tribunal in ITA.nos. 515, 516, 518 & 519/Del./2009 for the AYs 2000-01, 2002-03, 2004-05 & 2005-06 , seeks rectification of the aforesaid order dated 30.4.2010, requesting incorporation of the 'AY 2003-04' in the head note of the said order. 2. It is mentioned in the ....

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....ehalf of the assessee while carrying us through order dated 30th April, 2010 of the ITAT in I.T.A. nos.515, 516, 518 & 519/Del./2009 for the AYs 2000-01, 2002-03, 2004-05 & 2005-06 contended that in para 8 of the impugned order, issue relating to agricultural income of Rs. 1,90,500/- ,treated as income from other sources and addition of Rs. 1,27,981/- on account of low household withdrawals in the....

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....he relevant records. We find that at the time of hearing of appeals for the AYs 2000-01, 2002-03,2004-05 & 2005-06 on 17.3.2010, it appears to have been brought to the notice of the Bench that Revenue appeal in I.T.A. no.338/Del./2009 was pending. Accordingly, the Bench recorded the following entry on 17.3.2010 in the folder containing assessee's appeal in I.T.A. no.517/Del./09for the AY 2003-04:-....

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....the Revenue:Dr. Prabha Kant,Sr. DR Hearing adjd. To 24.1.2013 along with ITA no. 517/D/09.Parties Informed." 5.3 Despite being aware that both the assessee's as well Revenue appeal for the AY 2003-04 are now scheduled for hearing on 24.1.2013, the ld. AR vehemently contended that mistake pointed out in MA be rectified. As is apparent from the aforesaid record of proceedings in the two appeal....