INCOME TAX OFFICER, DELHI vs. SURESH KUMAR DHAWAN(THE LEGAL HEIR OF LATE SH SURESH KUMAR DHAWAN)), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
These
Revenue’s twin appeals
ITA
Nos.
2782
&
2783/Del/2024, for Assessment Year 2017-18, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-
24/1062293253(1) & 1062306062(1) dated 09.03.2024, in proceedings u/s 147 r.w.s. 144 and u/s 270A of the Income Tax
Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset that the appellant has raised a legal ground challenging validity of the impugned reopening for ITA No. 2782 & 2783/Del/2024 Revenue’s twin appeals ITA Nos. 2782 & 2783/Del/2024 are dismissed. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 16/07/2025. (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 16/07/2025
*Subodh Kumar, Sr. PS*