DCIT, Central Circle-14, Delhi vs. Iris Computers Ltd., New Delhi
In the result, the appeal of revenue is dismissed
ITA 1933/DEL/2023[2013-14]Status: DisposedITAT Delhi31 Jul 2024AY 2013-14
Bench: Sh. S. Rifaur Rahman & Sh. Sudhir Kumarassessment Year: 2013-14 Dcit Central Circle -14 Vs. M/S. Iris Computers Ltd. Delhi E-69, Vasant Marg, Vasant Vihar, New Delhi-110057 Pan No.Aaaci9670H (Appellant) (Respondent) Appellant By Ms. Anu Krishna Aggarwal, Cit Dr Respondent By Sh. Ved Jain, Ar Ms. Supriya Mehta, Ar Date Of Hearing: 15/07/2024 Date Of Pronouncement: 31/07/2024 Order Per Sudhir Kumar, Jm: This Appeal By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals)-26, New Delhi [Hereinafter Referred To As “Cit(A)”] Vide Order Dated 17.04.2023 Pertaining To A.Y. 2013-14 & Arises Out Of The Assessment Order Dated 31.03.2016 Under Section 143(3) Of The Income Tax Act 1961 [Hereinafter Referred As ‘The Act’]. 2. Aggrieved By The Order Of The Lower Authorities, The Revenue Is In Appeal Before Us By Raising The Following Grounds:-
Section 142Section 142(1)Section 143Section 143(3)
…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 DCIT Central Circle -14 Vs. M/s. IRIS Computers Ltd. Delhi E-69, Vasant Marg, Vasant Vihar, New Delhi-110057 PAN No.AAACI9670H (APPELLANT) (RESPONDENT) Appellant by Ms. Anu Krishna Aggarwal, CIT DR Respondent by Sh. Ved Jain, AR Ms. Supriya Mehta, AR Date of hearing: 15/07/2024 Date of Pronouncement: 31/07/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the revenue is directed against the order of the Commissioner of Income Tax (Appeals…
