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Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN
Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh
Asstt. Year : 2022-23 Shri Digamber Jain Mumukshu Vs DDIT, Mandal, C/o Sh. S. K. Jain, Adv., CPC, ¾ Race Course, Dehradun-248001 Bangaluru-560500 (APPELLANT) (RESPONDENT) PAN No. AAEAS3855N Assessee by: None Revenue by: Sh. Amar Pal Singh, Sr. DR Date of Hearing: 18.03.2025 Date of Pronouncement: 23.04.2025 ORDER Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2022-23, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/APL/S/250/2023-24/1062639271(1) dated 14.03.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It next emerges during the course of hearing with the able assistance coming from the Revenue side that the assessee’s sole substantive grievance canvassed in the instant appeal seeks to reverse both the lower authorities impugned action
Learned Sr. Departmental Representative invites our attention to page 5 para 8.1 of the lower appellate discussion wherein the lower appellate authority has already accepted the assessee’s claim in principle with directions to the “JAO” to verify the necessary relevant facts.
Faced with this situation, we see no merit in the assessee’s instant sole substantive ground once it’s impugned claim has already stand accepted herein.