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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2015-16 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/250/2022-23/1043500862(1) dated 21.06.2022, 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.
P a g e | 2 ITA No.142/Agr./2022 Rajendra Prasad Jain 3. It emerges during the course of hearing that the learned lower authorities had added twin sums of Rs.75,00,000/- and Rs.50,00,000/-; on substantive basis, in the hands of Sh. Devendra Kumar Jain and Sh. Pankaj Jain; respectively followed by aggregate addition of Rs.1,25,00,000/-; on “protective” basis in assessee’s case herein.
That being the case, we are of the considered view that the assessee’s instant appeal raising the issue of correctness of the protective addition(s) deserves to be restored back to the CIT(A) to be decided afresh along with the said “substantive” cases so as to avoid multiplicity of proceedings. Ordered accordingly.
The assessee’s appeal is allowed for statistical purposes in above terms.
Order pronounced in the open court on 10.02.2025