ITO, Ward-45(4), New Delhi V. Raj Kumar Arora, New Delhi

ITA 2238/DEL/2018

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 8409 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2007-2008
• Appeal Filed On: 01-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ( Delhi Bench “F”, NEW DELHI) (Through Video Conferencing) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER and Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER ITA No. 2238/Del./2018, A.Y. : 2007-08 Income Tax Officer, Ward 45(4), New Delhi Vs Shri Raj Kumar Arora C/o. Raj Kumar Aggarwal, 302, R G complex-1, Rohini Sector 14, Prasant Vihar, New Delhi Delhi- 110034 (APPELLANT) (RESPONDENT) (PAN : APNPK1758D) Revenue by : Ms. Shirumi Bansal, Sr. DR Assessee by : None Date of Hearing: 13.09.2021 Date of Pronouncement: 16 .11.2021 O R D E R PER B.R.R.KUMAR, ACCOUNTANT MEMBER : This appeal has been filed by the revenue against the order of the ld. CIT(A)-15, New Delhi, dated 29.01.2018. ITA No.2238/Del/2018 Raj Kumar Arora 2 2. The only grievance of revenue is that the Ld. CIT(A) has deleted the protective assessment made in the hands of the assessee. We find that the Ld. CIT(A) has deleted the protective addition made by the revenue in the case of the assessee on the reason that the substantive assessment has been made in the case of one person namely Sh. Vaibhav Jain has been treated as the real entry operator and the addition in the case of Sh. Vaibhav Jain has been confirmed by the Ld. CIT(A) 32 vide order dated 26.03.2014 Hence, we find no infirmity in the order and decline to interfere with the reasoning of the Ld. CIT(A) on this aspect. 3. In the result, appeal of the revenue is dismissed. Order pronounced in open court on 16 th day of November, 2021. Sd/- Sd/- (AMIT SHUKLA) (Dr. B.R.R.KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER *Binita* Dated : 16/11/2021 Copy forwarded to: 1.Appellant 2.Respondent 3.CIT 4.CIT(A), New Delhi. 5.CIT(ITAT), New Delhi. AR, ITAT NEW DELHI.