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Income Tax Appellate Tribunal, DELHI BENCH “D”: NEW DELHI
O R D E R PER ANUBHAV SHARMA, J. M.:
1.
The appeal has been preferred by the assessee against the order dated 30.05.2022 of Ld. Commissioner of Income Tax (Appeals)-43, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No. 10321/2019-20 for Assessment Year 2017-18 arising out of an appeal before it against the order dated 22.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ld AO,ACIT, International Taxation, Gurgoan (hereinafter referred as the Ld. AO).
2. Heard and perused the record.
3. At the outset it was mentioned on behalf of the assessee by the ld AR that the vital piece of documents being the copy of passport was filed during the appellate proceedings but it was not considered by the ld CIT(A) and no finding was given and for which ground no 1 is raised. The ld DR could not dispute this fact.