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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2017-18 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2021-22/1033860987(1), dated 30.06.2021, in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties at length. Case file perused.
Radha Krishan Sheetgrah Pvt.Ltd. 3. After having vehemently argued the assessee sole substantive ground challenging correctness of both the lower authorities’ action regarding disallowance of amount of Rs.3 lacs, learned counsel submits that he does not wish to press this ground keeping in view the smallness thereof subject to a rider that the same is not to be treated as a precedent.
The Revenue is equally fair to not contest the assessee’s foregoing stand. Ordered accordingly.
This assessee’s appeal is dismissed subject to all just exceptions.
Order pronounced in the open court on 10.02.2025