DISTRICT MINING OFFICER,SHAMLI vs. ITO (TDS), MUZAFFARNAGAR

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ITA 7538/DEL/2018Status: DisposedITAT Delhi24 November 2021AY 2017-184 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 followed its previous decision on identical facts for earlier assessment years. It provided similar directions to the Assessing Officer as in the prior ruling.

What were the facts?

The assessee, District Mining Officer, filed an appeal against the CIT(A)'s order for AY 2017-18. No one appeared on behalf of the assessee during the hearing.

What were the issues?

The primary issue was the assessee's grievance, which the Tribunal decided by relying on its own prior judgments on similar matters.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA

Hearing: 24/11/2021Pronounced: 24/11/2021

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.

2.

The grievance of the assessee read as under :-

3.

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.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

4.

Decision announced in the open court in the presence of both representatives on 24.11.2021.

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