DCIT, ROHTAK vs. M/S. KLA INDIA PUBLIC LTD., NEW DELHI

ITA 2850/DEL/2015Status: DisposedITAT Delhi29 January 2019AY 2011-123 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal in limine. This was because the grounds raised by the Revenue did not arise from the assessment order or the CIT(A)'s order, as the AO's addition was based on GP rate, not accommodation entries.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of an addition related to share application money. The AO had made the addition based on information from the DDIT(Inv.) regarding accommodation entry providers.

What were the issues?

Whether the grounds of appeal raised by the Revenue were valid and arose from the lower authorities' orders.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES: Bench ‘D’, NEW DELHI

Before: SMT. BEENA A PILLAI & SHRI PRASHANT MAHARISHI

For Appellant: Smt. Naina Soin Kapila, Sr. DR

For Respondent: Adv. Sh. Gautam jain, Adv

Hearing: 24/01/2019Pronounced: 29/01/2019

ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appeal has been filed by revenue against order dated 09/03/15 passed by Ld.CIT (A), Rohtak, on following grounds of appeal:

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