JUDGMENT

K.S. Jhaveri, J. - By way of this appeal, the appellant has challenged the judgment and order of the Tribunal wherein the Tribunal has partly allowed the appeal of the department.

2. While admitting the appeal this Court on 26.09.2012 framed following substantial question of law:-

"Whether, the tribunal was justified in law in admitting new plea contrary to the facts on record and contrary to the Rule 29 of the Appellate Tribunal Rules, 1963 and to based his findings thereon while sustaining the addition of Rs. 12.50 lacs, can be said to be legal one?"

3. However, on an application moved on 08.09.2017, We have added one more question on 20.9.2017 which reads as under:-

"Whether addition made by the Assessing Officer under section 68 of the IT Act, and deleted by the CIT(A), can be controverted under section 69A by the Tribunal while sustaining the addition of Rs. 12,50 lacs, irrespective of the fact that the appellant is not maintaining books of accounts and source of income is pension and interest only, such conclusion is proper?"

4. The Tribunal in its order dated 2.3.2012 has observed as under:-

"2. The facts of the case are that at the very outset, it was observed by th