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Income Tax Appellate Tribunal, Delhi Bench “F”, NEW DELHI
Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR
PER B.R.R.KUMAR, ACCOUNTANT MEMBER :
This appeal has been filed by the revenue against the order of the ld. CIT(A)-15, New Delhi, dated 29.01.2018.
Raj Kumar Arora 2. The only grievance of revenue is that the Ld. CIT(A) has deleted the protective assessment made in the hands of the assessee. We find that the Ld. CIT(A) has deleted the protective addition made by the revenue in the case of the assessee on the reason that the substantive assessment has been made in the case of one person namely Sh. Vaibhav Jain has been treated as the real entry operator and the addition in the case of Sh. Vaibhav Jain has been confirmed by the Ld. CIT(A) 32 vide order dated 26.03.2014 Hence, we find no infirmity in the order and decline to interfere with the reasoning of the Ld. CIT(A) on this aspect.
In the result, appeal of the revenue is dismissed. Order pronounced in open court on 16th day of November, 2021.