REALPRO ASSETS LTD.,CHANDIGARH vs. ACIT, CENTRAL CIRCLE- 20, NEW DELHI

The above captioned two separate appeals by the assessee are preferred against two separate orders of the CIT(A) - 27, New Delhi dated 15.01.2019 pertaining to A.Y. 2011-12. Both these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity.

This appeal is filed against the assessment framed u/s 143(3) of the Income-tax Act, 1961 [the Act, for short]. The Assessing Officer is Dy. CIT, Circle – 4, Chandigarh. Therefore, the appeal is not maintainable before the Delhi Benches. This appeal is, accordingly, dismissed.

However, liberty is given to the assessee to file appeal before the Chandigarh Bench of the Tribunal within 60 days of receipt of this order.

Accordingly, this appeal of the assessee stands dismissed.

This appeal is filed against the assessment order framed u/s 143(3) r.w.s 153A of the Act. However, the Assessing Officer has not made any new addition but has simply repeated the additions made in the order framed u/s 143(3) of the Act [supra]. Therefore, keeping in view our decision in [supra], we restore this issue to the file of the Assessing Officer.

The Assessing Officer is directed to decide this appeal after receiving the decision in the case of ITA No. 2652/DEL/2019.

In the result, the appeal of the assessee in is dismissed whereas the appeal in ITA No. 2653/DEL/2019 is allowed in part for statistical purposes.