IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 157/Del/2022 (in ITA No. 4919/Del/2019 : Asstt. Year : 2014-15) PCIT-9, New Delhi Vs M/s Trojan Developers Pvt. Ltd. 41-A, Prithviraj Road, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACT0146K Assessee by : Sh. Rishab Shah, CA Revenue by : Sh. P. S. Gautam, Sr. DR Date of Hearing: 03.02.2023 Date of Pronouncement: 03.02.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This Miscellaneous Application has been filed by the Revenue arising out of the order in ITA No.4919/Del/2019. 2. Heard the arguments of both the parties and perused the material available on record. 3. We have gone through the three pages Miscellaneous Application filed revenue and also para no. 10 & 11 (10) at page no. 4 of ITAT order. The grievance of the revenue that the AO has not examined the relevant valuation has been duly perused by the Tribunal and aptly mentioned in the order of the ITAT. Since, the grievance of the revenue taken up in the MA found to be infructuous, the same is hereby dismissed without any costs. 4. In the result, the Miscellaneous Application of the Revenue is dismissed. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 03/02/2023 *Subodh Kumar, Sr. PS*