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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal by the assessee is directed against the order passed by the CIT(A) on 26.11.2014 in relation to the assessment year 2010-11 against the sustenance of addition to the tune of Rs.13,26,400/- out of total addition of Rs.33,75,400/- made by the AO.
Shorn of unnecessary details, it is observed that the assessee filed cross objection on the same issue in response to the appeal filed by the Revenue, both of which were heard by the Tribunal. A common order dated 02.08.2016 has been passed in and CO No.283/Del/2015. A copy of the Tribunal order is available on record in which identical ground, as raised in the instant appeal, has been dismissed from the assessee’s cross objection. Since the assessee’s cross objection on the similar issue has already been considered and decided by the Tribunal, the instant cross appeal on the very same issue becomes infructuous and is liable to be dismissed. I order accordingly.
In the result, the appeal of the assessee is dismissed.
The order pronounced in the open court on 22.02.2017.