M/S. Y.P. Infrastructures Pvt. Ltd., New Delhi vs. ITO, New Delhi
In the result, appeal of the assessee is allowed
ITA 458/DEL/2017[2006-07]Status: DisposedITAT Delhi09 Feb 2023AY 2006-07
Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudhrym/S. Y. P. Infrastructure Vs. Ito Pvt. Ltd., F-213A, 1St Floor, Ward – 27(4) Lado Sarai, New Delhi New Delhi Pan No. Aaacy 2994 P (Appellant) (Respondent) Assessee By Shri Pulkit Saini, Adv. Revenue By Shri T. Kipgen, Cit – D.R. Date Of Hearing: 13.12.2022 Date Of Pronouncement: 09.02.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 28.10.2016 Of The Commissioner Of Income Tax (Appeals)-10, New Delhi Relating To Assessment Year 2006-07. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-
Section 139(1)Section 143(3)Section 153ASection 153C
…ich it seeks to raise now before CIT(A) and he, therefore submitted that the admission of additional ground at such stage be not admitted. In support of its contentions, he placed reliance on the decision of Hon’ble Apex Court in the case of Manji Dana (1966) 60 ITR 582 (SC), Mukti Properties Pvt. Ltd. (2011) 12 taxmann.com 215 and the decision of Hon’ble Punjab and Haryana High Court in the case of Aravali Engineers Private Limited (2011) 11 taxmann.com 291. 8. On the issue of admission of additional grounds, we have heard the rival submissions and perused the materials on record. We find that facts which are ne…
