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आदेश/Order
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee against the order dated 30.01.2019 of the Commissioner of Income Tax (Appeals)-3, Gurgaon [hereinafter referred to as ‘CIT(A)’].
The assessee in this appeal has taken following grounds of appeal:- 1. That the Ld. CIT(A) has erred in confirming the action of the Assessing Officer with regard to the confirming the addition of Rs. 26,80,000/- as deemed divided u/s 22(e) in the hands of the appellant.
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That the Worthy CIT(A) has eared in confirming the addition of Rs. 26,80,000/- under the head deemed divided u/s 2(22)(e). The addition was not called for since no incriminating material with regard to the above addition has been found during the course of search.
That the worthy CIT(A) has grossly erred in not considering the written submissions filed during the course of appellate proceedings.
The sole issue involved in this appeal is relating to the validity of
the additions made by the Assessing Officer.
At the outset, both the Ld. representatives of the parties have
submitted that the additions for the assessment year under consideration
have been confirmed by the Ld. CIT(A) on the basis of the decision
arrived by him in the assessee’s appeal for the earlier assessment years
2009-10 to 2011-12. The Ld. Counsel for the assessee has further
invited our attention to the consolidated order of the Tribunal dated
10.7.2019 passed in the cases of the assessee bearing ITA Nos.937 to
939/Chd/2014 decided alongwith other appeals, wherein, identical
additions made / confirmed by the CIT(A) for assessment years 2009-10
to 2011-12 have been deleted by the Tribunal.
Both the Ld. Representatives of the parties have submitted that
the issue is squarely covered by the order of the Tribunal dated
10.7.2019 in the own case of the assessee (supra) for the earlier
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assessment years. No distinguishing fact has been brought before us
which may justify any departure from the findings arrived at by the
Tribunal in the own case of the assessee for the earlier assessment years,
on the same issue raised on identical facts and circumstances.
In view of this, the findings arrived at in the case of the assessee
decided vide order dated 10.7.2019 (supra) by the Tribunal will mutatis-
mutandis apply to the present appeal of the assessee for the assessment
year 2012-13. ]
The appeal of the assessee accordingly stands allowed in terms of
the order dated 10.7.2019 (supra). Registry is directed to attach
Certified copy of the order dated 10.7.2019 (supra) with this order and
send a copy thereof to the parties alongwith the copies of this order.
In the result, appeal of the assessee is allowed.
Order pronounced in the Open Court on 27.09.2019
Sd/- Sd/- (संजय गग� / SANJAY GARG) (एन. के. सैनी / N.K. SAINI) उपा�य� /Vice President �या�यकसद�य/ Judicial Member Dated : 27. 09.2019 “आर.के.” आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकरआयु�त/ CIT 4. आयकरआयु�त (अपील)/ The CIT(A) 5. �वभागीय��त�न�ध, आयकरअपील�यआ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड�फाईल/ Guard File
ITA No. 323-Chd/2019 Smt.Rani Verma, Chandigarh 4
आदेशानुसार/ By order, सहायकपंजीकार/ Assistant Registrar