ACIT, New Delhi V. Sh. Anil Aggarwal, Ghaziabad

MA 94/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3570 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHISH GOEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Shri Anubhav Sharma, Judicial Member MA No. 94/Del/2021 (In ITA No. 1138/Del/2016 : Asstt. Year : 2009-10) ACIT, Central Circle-6, New Delhi Vs Shri Anil Aggarwal, H. NO. 67, Sector-1, Vaishali Ghaziabad (APPELLANT) (RESPONDENT) PAN No. AFGPA3349M Assessee by : Sh. Ved Jain, Adv. & Sh. Ashish Goel, Adv. Revenue by : Sh. Toufel Tahir, Sr. DR Date of Hearing: 27.05.2022 Date of Pronouncement: 13.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: This Miscellaneous Application is filed by the revenue against the common order passed by the ITAT for Assessment Years 2009-10 to 2012-13 in ITA Nos. 1138 to 1141/Del/2016 dated 20.12.2019. 2. The Tribunal vide order dated 20.12.2019 has deleted the protective addition made in the hands of the Assessee as a substantive addition has already been made in the case of the Rockland Group for which the Assessee has provided the entries as per the information available in the assessment order. 2 3. The revenue has filed the Miscellaneous application seeking the matter should have been remanded to the file of the ld CIT(A). 4. We find that the MA of the revenue has no basis and the decision of the Tribunal was well considered as per the facts available on record. The protective addition made in the instant case had to be deleted as the substantive addition has been made in the hands of Rockland Group as per the Assessment Order. The matter does not fall under the provision of section 252(2) of the Income Tax Act, 1961 and the MA is being dismissed. 5. In the result, the MA of the Revenue is dismissed. Order Pronounced in the Open Court on 13/07/2022. Sd/- Sd/- (Anubhav Sharma) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 13/07/2022 *Ajay Kumar Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR