RATNA TALWAR, GURGAON V. DCIT, CENTRAL CIRCLE- 1, FARIDABAD

ITA 3917/DEL/2018

AI Insights

The case involves an appeal by Ratna Talwar against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, for the Assessment Year 2009-10. The appeal was considered by the Income Tax Appellate Tribunal Delhi Bench 'F'. The primary contention was that the assessment was protective in nature, with the substantive addition being made in the case of Shri Arun Duggal. The Department's appeal in Duggal's case had been dismissed by a co-ordinate bench, which led to the argument that Talwar's appeal was infructuous. Both parties agreed on this point, leading to the dismissal of the appeal.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 302759 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 9 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Next Hearing Date: 12-02-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 22-05-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 3917/Del/2018 Asstt. Year: 2009-10 O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order dated 09.03.2018 of the Ld. Commissioner of Income Tax (Appeals)- 3, Gurgaon pertaining to Assessment Year 2009-10. 2. Before us, the Ld. AR submitted that it is a protective assessment. The substantive addition has been made in the case of Shri Arun Duggal. Another co-ordinate bench of the Tribunal has dismissed the Department’s appeal which order is placed on record. It is urged by the Ld. AR that the appeal of the assessee be dismissed as infructuous. Ratna Talwar, 10, Sagar Apartments, 6, Tilak Lane, New Delhi – 110 001 PAN ACGPT9955M Vs. DCIT, Central Circle-1, Faridabad (Appellant) (Respondent) Assessee by: Shri Sandeep Goyal, Adv. Department by : Shri T Kipgen, CIT(DR) Date of Hearing 13.02.2023 Date of pronouncement 24.02.2023 ITA No. 3917/Del/2018 2 3. The Ld. DR has no objection. 4. Accordingly, the appeal of the assessee is dismissed. Order pronounced in the open court on 24 th February, 2023. sd/- sd/- (SHAMIM YAHYA) (ASTHA CHANDRA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24/02/2023 Veena Copy forwarded to - 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi 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 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order