RAJENDRA SINGH,NOIDA vs. ITO WARD-3(1), NOIDA
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1073070029(1) dated 10.02.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It emerges during the course of hearing with the able assistance coming from both the sides that the learned assessing authority had framed it’s impugned assessment on 20.12.2018 making section 69 unexplained addition of Rs.32,81,250/- which has been upheld in the lower appellate discussion. Rajendra Singh 2 4. Faced with this situation, learned counsel has filed the tribunal’s order dated 03.05.2024 in assessee’s wife Smt. Pushpa Joshi’s appeal ITA No. 901/Del/2022 restoring the very issue back to the Assessing Officer for his afresh adjudication after considering all the relevant facts. That being the case, I hereby adopt judicial consistency and restore the assessee’s instant appeal as well back to the learned Assessing Officer to be contiguously decided in order to avoid mutually contradictory findings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 02/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 02/06/2025
*Subodh Kumar, Sr. PS*