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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
This appeal by the assessee is preferred against the order of the CIT(A), Muzaffarnagar dated 28.03.2018 pertaining to A.Y. 2017-18.
The grievance of the assessee read as under :-
None appeared on behalf of the assessee. We heard the Ld. DR and have carefully perused the orders of the authorities below. We find that on identical set of facts this Tribunal in for A.Y.2013-14 to 2016-17 has decided similar grievance. The relevant findings of this Tribunal read as under :-
4. Respectfully following the findings of the Tribunal (supra) we give similar directions to the AO.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Decision announced in the open court in the presence of both representatives on 24.11.2021.