ARISON ASSOCIATES PVT. LTD., NEW DELHI V. ITO, WARD- 3(2), NEW DELHI

ITA 3384/DEL/2018

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 6927 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-03-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 07-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ISTIYAQUE AHMED

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SH. A.D. JAIN, VICE PRESIDENT AND SH. N. K. BILLAIYA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.3384/Del/2018 Assessment Year: 2009-10 Arison Associates Pvt. Ltd. L-30, Basement, Near DJB Colony, Tubewell No.3, Kailash Colony, New Delhi PAN No.AAFCA5898L Vs ITO Ward- 3 (2) New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Rahul Khare, Advocate Respondent by Sh. Istiyaque Ahmed, CIT DR Date of hearing: 15/03/2022 Date of Pronouncement: 15/03/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the assessee is preferred against the order of the CIT(A), New Delhi dated 10.03.2018 pertaining to A.Y.2009-10. 2. The grievance of the assessee read as under :- 2 3. At the very outset before us the Counsel for the assessee made a statement that the protective additions made in the hands of the assessee have been confirmed as substantive additions in the hands of persons mentioned in the assessment order. 4. Since the protective additions has been added at substantive basis in the hands of the other persons as per the statement at bar of the counsel, we do not find any reason to dwell into the merits of the addition in the appeal under consideration. 3 5. We accordingly direct the AO to delete the additions. However, the revenue is given liberty to approach this Tribunal as per the provisions of the law if substantive additions are deleted from the hands of the other persons by appellate authorities. 6. In the result, the appeal of the assesssee is accordingly allowed. 7. The order is pronounced in the open court on 15.03.2022 in the presence of both the parties. Sd/- Sd/- (A.D. JAIN) (N. K. BILLAIYA) VICE PRESIDENT ACCOUNTANT MEMBER *NEHA* Date:- 15.03.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 4 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 15.03.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order