Vinod Kumar, New Delhi V. DCIT, Faridabad

MA 43/DEL/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3244 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Next Hearing Date: 04-08-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 04-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member MA No. 43/Del/2020 (in ITA No. 2550/Del/2015 : Asstt. Year : 2012-13) Vinod Kumar, H. No. 267, 1 st Floor, Chhatarpur Enclave, Mehrauli, New Delhi Vs DCIT, Central Circle-1, Faridabad, Haryana (APPELLANT) (RESPONDENT) PAN No. AALPK7391K Assessee by : Sh. P. C. Yadav, Adv. Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 05.08.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The Miscellaneous Application has been filed by the assessee arising out of the order in ITA No. 2550/Del/2015 & dated 09.08.2019. 2. Para No. 6 wherein the Assessment Year mentioned as “2013-14” be read as Assessment Year “2014-15”. 3. With regard to non-adjudication of Ground No. 3 as pleaded at para 5(b) of the Miscellaneous Application, we find that the Tribunal at para no. 15 dealt the issue and took a conscious decision of not dwelling further as the Assessment Order itself has been treated as not in accordance with law. Hence, no interference is called for. MA No.43/Del/2020 Vinod Kumar 2 4. In the result, the Miscellaneous Application of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 11/08/2022. Sd/- Sd/- (Ashta Chandra) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/08/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR