ACIT, CENTRAL CIRCLE- 1, FARIDABAD vs. RATNA TALWAR, GURGAON

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ITA 4402/DEL/2018Status: DisposedITAT Delhi07 July 2022AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the substantive addition in the case of Sh. Arun Duggal had already been dealt with by a co-ordinate bench. Consequently, the revenue's appeals, which sought to uphold protective additions that were deleted by the CIT(A), were dismissed.

What were the facts?

The appeals by the assessee and revenue concerned additions made on a protective basis in the hands of the assessees. The substantive addition was made in the case of a third party, Sh. Arun Duggal.

What were the issues?

The primary issue was the validity of protective additions when the substantive addition in another party's case had been adjudicated. The appeals also concerned the deletion of these protective additions by the CIT(A).

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

Hearing: 04.07.2022Pronounced: 07.07.2022

Heard together (3 matters)

ITA No. 3918/Del/2018
ITA No. 4401/Del/2018
ITA No. 4402/Del/2018

Read from the judgment's own cause title. This page is filed under one of them.

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeals have been filed by the assessee as well as by the Revenue against the orders ld. CIT(A)-3, Gurgaon dated 09.03.2018.

, 4401 & 4402/Del/2018 2 Rajnish & Ratna Talwar 2. Since, the issues involved in all these appeals are identical, they were heard together and being adjudicated by a common order.

3.

The addition has been made in the hands of the assessee on protective basis. The substantive addition has been made in the case of Sh. Arun Duggal. The substantive addition made in the case of Sh. Arun Duggal has been dealt by the Co-ordinate Bench of ITAT on substantive basis. Hence, the appeals of the Revenue wherein the addition made on protective basis was deleted by the ld. CIT(A) are liable to be dismissed. As the appeals of the Revenue stands dismissed, the appeal of the assessee is being dismissed as infructuous.

4.

In the result, the appeals of the Revenue are dismissed and that of the assessee is also dismissed. Order Pronounced in the Open Court on 07/07/2022.

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