( 1 ) THIS is assessee petitioner s second journey to this Court on the question whether permission has been rightly granted by the Income-tax Appellate tribunal, Delhi Bench-C, ( in short, the Tribunal) to the Revenue to urge additional grounds of appeal,

( 2 ) FOR the assessment years 1991-92 to 1995-96, five appeals have been filed by the Revenue before the Tribunal. Separate applications dated 13/8/1999 were moved by the Revenue under Rule 11 of the Income-tax Appellate Tribunal rules, 1963 ( in short, Tribunal Rules) seeking permission to urge the following additional grounds:

"1. On the facts and in the circumstances of the case, the learned CIT (A) has erred in not holding that the claim of enhancement in the liability of foreign loan on account of foreign exchange fluctuations debited in the profit and loss account by the assessee company was a capital loss. 2. On the basis of the facts of the case and on the principles of law, the learned COMMISSIONOR OF INCOME TAX (A) should have held that the liability to repay the increased loan amount due to the foreign exchange rate fluctuation was not a revenue loss and was thus not allowed to be debited in the Pandl acc