Kingsway Service Station, Delhi V. ACIT, Circle- 35(1), New Delhi

MA 207/DEL/2021

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6395 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 7 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-06-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 13-06-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 11-11-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PARUL SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member MA No. 207/Del/2021 (in ITA No. 6918/Del/2017 : Asstt. Year : 2014-15) Kingsway Service Station, 47, Mall Road, Opp. International Student School, Delhi-110054 Vs. ACIT, Circle-35(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAAFK4613K Assessee by : Ms. Sweta Bansal, CA Revenue by : Ms. Parul Singh, Sr. DR Date of Hearing: 14.06.2024 Date of Pronouncement: 21.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The assessee submitted that the ground pertaining to unreported sale of Rs.1,50,519/- has not been adjudicated by the Tribunal. On going through the combined order of the Tribunal, we find that the unreported sale has been duly dealt in para no. 9, 10 & 11 of the order and the adjudication thereof is applicable for both the years, hence the Miscellaneous Application of the assessee is hereby dismissed. 2. In the result, the Miscellaneous Application of the assessee is dismissed. Order Pronounced in the Open Court on 21/06/2024. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 21/06/2024 *Subodh Kumar, Sr. PS*