Rajasthan Club, New Delhi vs. ADIT(E), New Delhi
In the result, appeal of the assessee is allowed
ITA 2649/DEL/2010[2002-03]Status: DisposedITAT Delhi19 Oct 2016AY 2002-03
Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2002-03 Vs. Adit(E), Inv. Circle-Ii, New Rajasthan Club, Dp-22, Pitampura, New Delhi Delhi Pan : Aaatr6043G (Appellant) (Respondent) Appellant By S/Sh. Gautam Jain & P.K. Kamal, Advocates Respondent By Sh. F.R. Meena, Sr.Dr Date Of Hearing 10.08.2016 Date Of Pronouncement 19.10.2016 Order Per O.P. Kant, A.M.: This Appeal By The Assessee Is Directed Against Order Dated 22/03/2010 Passed By The Learned Commissioner Of Income-Tax (Appeals)-Xi, New Delhi, For Assessment Year 2002-03 Raising Following Grounds: “ 1. The Appellant, Rajasthan Club Is Engaged In Charitable Activity During The Financial Year 2001-02. The Appellant Is A Regular Income Tax Assessee & Assessed To Income Tax For The Last Several Years. All Income, Assets & Investments Are Disclosed To Income Tax Department In Regular Income Tax Returns. 2. On The Facts & In The Circumstances Of The Case & In Law The Learned Assessing Officer & Commissioner Of Income Tax (Appeal) Was Incorrect & Unjustified In Making A Reference Of The Property In This Case To The Valuation Officer Without Any Reason Basis & Evidence.
Section 11Section 12ASection 143(3)
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2002-03 Vs. ADIT(E), Inv. Circle-II, New Rajasthan Club, DP-22, Pitampura, New Delhi Delhi PAN : AAATR6043G (Appellant) (Respondent) Appellant by S/sh. Gautam Jain & P.K. Kamal, Advocates Respondent by Sh. F.R. Meena, Sr.DR Date of hearing 10.08.2016 Date of pronouncement 19.10.2016 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 22/03/2010 passed by the learned Commissioner of Income-tax (Appeals)-XI, New Delhi, for as…