ARISON ASSOCIATES PVT. LTD.,NEW DELHI vs. ITO, WARD- 3(2), NEW DELHI

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ITA 3384/DEL/2018Status: DisposedITAT Delhi15 March 2022AY 2009-104 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found no reason to examine the merits of the addition as it had been substantively added elsewhere. The Assessing Officer was directed to delete the additions made in the assessee's hands.

What were the facts?

The assessee's appeal was against an order confirming protective additions. The assessee's counsel stated that these protective additions were later confirmed as substantive additions in the hands of other persons.

What were the issues?

Whether protective additions made in the assessee's hands should be sustained when the same have been confirmed as substantive additions in the hands of other parties.

AI-generated summary — verify with the full judgment below

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

Before: SH. A.D. JAIN & SH. N. K. BILLAIYA

Hearing: 15/03/2022Pronounced: 15/03/2022

This appeal filed by the assessee is preferred against the order of the CIT(A), New Delhi dated 10.03.2018 pertaining to A.Y.2009-10.

2.

The grievance of the assessee read as under :-

3.

At the very outset before us the Counsel for the assessee made a statement that the protective additions made in the hands of the assessee have been confirmed as substantive additions in the hands of persons mentioned in the assessment order.

4.

Since the protective additions has been added at substantive basis in the hands of the other persons as per the statement at bar of the counsel, we do not find any reason to dwell into the merits of the addition in the appeal under consideration.

5.

We accordingly direct the AO to delete the additions.

However, the revenue is given liberty to approach this Tribunal as

per the provisions of the law if substantive additions are deleted from the hands of the other persons by appellate authorities.

6.

In the result, the appeal of the assesssee is accordingly allowed.

7.

The order is pronounced in the open court on 15.03.2022 in the presence of both the parties.

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