Vinod Gupta, New Delhi V. DCIT Central Circle- 17, New Delhi

MA 85/DEL/2020

AI Insights

The case involves Vinod Kumar Gupta, who is represented by Sh. Rajkumar Gupta, CA, and the respondents are ACIT, Central Circle-07, New Delhi, and DCIT, Central Circle-07, New Delhi. The appeals were related to the assessment year 2008-09. The Tribunal heard the arguments from both parties and reviewed the material on record. It was noted that the ground nos. 1 & 2 of the departmental appeal had already been adjudicated in a previous order, leading to the dismissal of the MAs filed by the assessee. The Tribunal also referenced the findings from a related case involving the assessee's brother, which were deemed applicable to this case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121254 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 29-06-2023
• Assessment Year: 2008-2009
• Appeal Filed On: 26-02-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member MA No. 84/Del/2020 (In ITA No. 3200/Del/2014 : Asstt. Year: 2008-09) Vinod Kumar Gupta, C/o Raj Kumar & Associates, CA, L-7A (LGF), South Extension, Part-II, New Delhi-110049 Vs. ACIT, Central Circle-07, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCT3582A MA No. 85/Del/2020 (In ITA No. 2378/Del/2014 : Asstt. Year: 2008-09) Vinod Kumar Gupta, C/o Raj Kumar & Associates, CA, L-7A (LGF), South Extension, Part-II, New Delhi-110049 Vs. DCIT, Central Circle-07, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCT3582A Assessee by : Sh. Rajkumar Gupta, CA Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 30.06.2023 Date of Pronouncement: 13.09.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: Heard the arguments of both the parties and perused the material available on record. 2. Ground Nos. 1 & 2 of the departmental appeal has already been adjudicated in para 17 at page 13-16 of the order, hence the same is liable to be dismissed. We hereby clarify that the findings in the order of the Tribunal in the case of the brother MA No. 84 & 85/Del/2020 V. K. Gupta 2 of the assessee Sh. S.K. Gupta stands applicable to the case of the assessee. 3. In the result, the MAs of the assessee are dismissed. Order Pronounced in the Open Court on 13/09/2023. Sd/- Sd/- (Yogesh Kumar US) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/09/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR