ACIT, CENTRAL CIRCLE- 1, FARIDABAD V. Ratna Talwar, GURGAON

ITA 4402/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 9618 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 07-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 3918/Del/2018 : Asstt. Year : 2009-10 Sh. Rajnish Talwar, 10, Sagar Apartments, 6, Tilak Lane, New Delhi-110001 Vs DCIT, Central Circle-1, Faridabad (APPELLANT) (RESPONDENT) PAN No. AAZPT8964F ITA No. 4401/Del/2018 : Asstt. Year : 2009-10 ACIT, Central Circle-4, New Delhi Vs Sh. Rajnish Talwar, 43, Deerwood Unitech, Nirwana Country, Sector-50, South City-II, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAZPT8964F ITA No. 4402/Del/2018 : Asstt. Year : 2009-10 ACIT, Central Circle-4, New Delhi Vs Ratna Talwar, 43, Deerwood Unitech, Nirwana Country, Sector-50, South City-II, Gurgaon (APPELLANT) (RESPONDENT) PAN No. ACGPT9955M Assessee by : Sh. Kapil Goel, Adv. Revenue by : Sh. Shankar Gupta, Sr. DR Date of Hearing: 04.07.2022 Date of Pronouncement: 07.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals have been filed by the assessee as well as by the Revenue against the orders ld. CIT(A)-3, Gurgaon dated 09.03.2018. ITA Nos. 3918, 4401 & 4402/Del/2018 Rajnish & Ratna Talwar 2 2. Since, the issues involved in all these appeals are identical, they were heard together and being adjudicated by a common order. 3. The addition has been made in the hands of the assessee on protective basis. The substantive addition has been made in the case of Sh. Arun Duggal. The substantive addition made in the case of Sh. Arun Duggal has been dealt by the Co-ordinate Bench of ITAT on substantive basis. Hence, the appeals of the Revenue wherein the addition made on protective basis was deleted by the ld. CIT(A) are liable to be dismissed. As the appeals of the Revenue stands dismissed, the appeal of the assessee is being dismissed as infructuous. 4. In the result, the appeals of the Revenue are dismissed and that of the assessee is also dismissed. Order Pronounced in the Open Court on 07/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 07/07/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR