ACIT, NEW DELHI vs. M/S. URBANE THE DESIGN WORKSHOP, NEW DELHI
In the result, the appeal of the department is dismissed and Cross
ITA 4330/DEL/2016[2012-13]Status: DisposedITAT Delhi13 Aug 2018AY 2012-13
Bench: Sh. N. K. Saini, Am & Sh. Sudhanshu Srivastava, Jm Ita No. 4330/Del/2016 : Asstt. Year : 2012-13 Acit, Vs Urbane The Design Workshop, 5, South Appts Mis Flats, 1St Floor, Circle-61(1), New Delhi Sri Aurobindo Marg, New Delhi-110016 (Appellant) (Respondent) Pan No. Aabfu7451L Co No. 303/Del/2016 : Asstt. Year : 2012-13 Urbane The Design Workshop, Vs Acit, 5, South Appts Mis Flats, 1St Circle-61(1), Floor, Sri Aurobindo Marg, New Delhi New Delhi-110016 (Appellant) (Respondent) Pan No. Aabfu7451L Assessee By : None Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 31.07.2018 Date Of Pronouncement : 13.08.2018 Order Per N. K. Saini, Am: The Appeal By The Department & The Cross Objection Of The Assessee Are Directed Against The Order Dated 17.05.2016 Of Ld. Cit(A)-20, New Delhi.
For Appellant: NoneFor Respondent: Sh. S. S. Rana, CIT DR
Section 268Section 268A
Section 268A of Income Tax
Act, 1961, we are of the view that the Revenue should not have filed the instant appeal before the Tribunal.
7. In the Cross Objection, the only grievance of the assessee relates to the confirmation of addition of Rs.43,376/- made by the AO by disallowing the 10% car running and other expenses, on estimate
