ACE Electricals, New Delhi V. ACIT Central Circel 28(1), New Delhi

ITA 2559/DEL/2023

• Counselvise Citation: [2023] 100 COUNSELVISE.COM (IT) 5287 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 15-11-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 10-09-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member ITA No. 2559/Del/2023 : Asstt. Year: 2020-21 Ace Electricals, A-39,Phase-II, Naraina Industrial Area, New Delhi-110028 Vs The ACIT, Central Circle 28(1), New Delhi 110002 (APPELLANT) (RESPONDENT) PAN No. ABIFA 2472 K Assessee by : Sh. G.S. Kohli, CA. Revenue by : Sh. Atiq Ahmed, Sr.DR Date of Hearing: 16.11.2023 Date of Pronouncement: 16.11.2023 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by assessee against the order of Ld. NFAC/CIT(A), New Delhi dated 31.08.2023. 2. It was submitted before us, that the order of the CPC has been rectified by the Assessing Officer u/s. 154. Hence, the appeal before us is liable to be dismissed as infractuous. Order Pronounced in the Open Court on 16/11/2023. Sd/- Sd/- (Dr. B. R. R. Kumar) Accountant Member Dated: /11/2023 *NV, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, DELHI