IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “A” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER C.O.Nos. 14/Del/2017 & 362/Del/2016 [In ITA Nos.6054/Del/2016 & 5601/Del/2016] [Assessment Years : 2013-14 & 2012-13] M/s. Sahara Prime City Ltd., R/o-Sahara India Centre, 2, Kapoorthala Complex, Aliganj, Lucknow. PAN-AABCS7893P vs ACIT, Central Circle-1, New Delhi APPELLANT RESPONDENT Appellant by Shri Ajay Vohra, Sr. Adv., Ms. Shaily Gupta, CA & Shri Archit Kawra, Adv. Respondent by Shri Zafarul Haque Tanweer, CIT DR Date of Hearing 23.10.2023 Date of Pronouncement 23.10.2023 ORDER PER KUL BHARAT, JM : Ld. Sr. Counsel submits that the cross-objections are in support of the impugned order. Hence, the same has become infructuous. Considering the submission of Ld. Sr. Counsel on behalf of the assessee and material available on record, we hereby dismiss the cross-objections. 2. In the result, both cross-objections filed by the assessee are dismissed. Order pronounced in the open Court on 23 rd October, 2023. Sd/- Sd/- (M.BALAGANESH) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER * Amit Kumar * Page | 2 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI