ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), NEW DELHI, NEW DELHI vs. ARDEE INFRASTURCTURE PVT LTD, NEW DELHI
In the result, appeal filed by the revenue is dismissed
ITA 3584/DEL/2023[2017-18]Status: DisposedITAT Delhi06 Sept 2024AY 2017-18
Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharmaacit, Circle 1 (1), Vs. Ardee Infrastructure Pvt. Ltd., 16Th Floor, Dr. Gopal Das Bhawan, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (Pan : Aaaca7927K) (Appellant) (Respondent) Assessee By : Shri K. Sampath, Advocate Shri V. Rajkumar, Advocate Revenue By : Ms. Amisha Gupt, Cit Dr Date Of Hearing : 11.07.2024 Date Of Order : 06.09.2024 Order Per S.Rifaur Rahman,Am: The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi [“Ld. Cit(A)”, For Short]/National Faceless Appeal Centre (Nfac) Dated 28.07.2023 For The Assessment Year 2017-18. 2. The Assessee Has Taken The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Ld. Cit (A) Has Erred In Deleting The Addition Of Rs.1,80,39,139/- Made On Account Of Edc
For Appellant: Shri K. Sampath, AdvocateFor Respondent: Ms. Amisha Gupt, CIT DR
Section 43C
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ACIT, Circle 1 (1), vs. Ardee Infrastructure Pvt. Ltd., 16th Floor, Dr. Gopal Das Bhawan, New Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAACA7927K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K. Sampath, Advocate Shri V. Rajkumar, Advocate REVENUE BY : Ms. Amisha Gupt, CIT DR Date of Hearing : 11.07.2024 Date of Order : 06.09.2024 ORDER PER S.RIFAUR RAHMAN,AM: The assessee has filed appeal against the order of the Learned Commissioner o…