ACIT vs Sh Vibhu Aggarwal, New Delhi | ITAT Delhi 2016

Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI

Before: HON’BLE VICE-SHRI G.D. AGRAWAl & SHRI I.C. SUDHIR: HON’BLE

For Appellant: Shri Rajesh Arora, CA

For Respondent: Shri Sanjay Kumar, CIT(DR)

ORDER

PER I.C. SUDHIR: JUDICIAL MEMBER At the outset of hearing, the Learned AR raised a preliminary objection against the maintainability of present appeal preferred by the Revenue in violation of the CBDT Circular No. 21/2015 dated 10.12.2015 having tax effect of Rs.4 ,44,497 on the relief granted by the Learned CIT(Appeals) to the assessee questioned in the present appeal. In support, he furnished computation of tax effect on relief granted.

The Learned CIT(DR) did not opposed the above submission of the Learned AR. He, however, placed reliance on the assessment order.

ACIT, NEW DELHI vs. SH VIBHU AGGARWAL, NEW DELHI