MAA SHARDA EDUCATIONAL SOCIETY, GHAZIABAD V. ADDL. CIT, RANGE- 1, GHAZIABAD

MA 169/DEL/2022

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 116363 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-03-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 19-01-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 14-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 169/Del/2022 (in ITA No. 3886/Del/2017 : Asstt. Year : 2008-09) Maa Sharda Educational Society, Akhilesh Kumar, Adv., Chamber No. 206-207, Ansal Satyam RDC, Raj Nagar, Ghaziabad, Uttar Pradesh Vs Addl. CIT, Range-1, Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AABTM9201E Assessee by : Sh. Akhilesh Kumar, Adv. Revenue by : Sh. Jeetendra Chand, Sr. DR Date of Hearing: 20.01.2023 Date of Pronouncement: 20.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This Miscellaneous Application has been filed by the assessee arising out of the order in ITA No.3886/Del/2017. 2. The assessee has taken up at ground no. 5 of the appeal, the issue related to repair & maintenance of the building wherein an amount of Rs.2,00,000/-. From the notes, we find that the same has been argued and offered before the AO as per the page no. 2-3/Para 4 of the Assessment Order which has been duly confirmed by the ld. CIT(A) at page no. 36 para 7.4. Hence, no interference is called for. 3. The assessee has raised the issue of validity of notice u/s 148 at ground no. 2 of the appeal. From the order, we find that the said ground has been omitted while adjudicating the matter. Hence, the order is being recalled for the limited purpose of adjudication of ground no. 2. 4. In the result, the Miscellaneous Application of the assessee is allowed. Sd/- Sd/- (C. M. Garg) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 20/03/2023 *Subodh Kumar, Sr. PS*