TaxTMI 
TaxTMI 
2012 (9) TMI 1242
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.... 109/Agra/2008 dated 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. 4,59,81,800/-, i.e., residue loss after order u/s. 154 dated 25.10.1999. Accordingly, the assessment is made at Nil income. ....
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....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 noted that even though the Tribunal has passed the order dated 29.08.2008 disposing of the appea....
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....herefore, 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 appeal. Therefore, the application of the assessee is not maintainable. 4. We....
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....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 entertained at this stage. The Tribunal has become functus officio after passing ....