PRANAV D. DESAI,SURAT vs. ITO VAPI WARD, 7 VAPI, VAPI
In the result, appeal filed by the assessees is partly allowed
ITA 557/SRT/2019[2010-11]Status: DisposedITAT Surat24 Aug 2022AY 2010-11
Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.557/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Pranav Dolatrai Desai, Vs. The Ito, Ward-7, Desai Bunglow, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2160R (Appellant) (Respondent) आयकर अपील सं./Ita No.558/Srt/2019 Assessment Year: (2010-11) (Physical Court Hearing) Archana Pranav Desai, Vs. The Ito, Ward-7, Pranav Bunglos, Gautam Colony, Vapi. Balakhadi, Killa Pardi, Valsad-396125. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Airpd2161Q (Appellant ) (Respondent) Assessee By Shri Suresh K. Kabra, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 30/06/2022 Date Of Pronouncement 24/08/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By Different Assessees, Pertaining To The Assessment Years (Ay) 2010-11, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Valsad [In Short “The Ld. Cit(A)”], Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer U/S 143(3) R.W.S 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).
Section 143(3)Section 148
losses were claimed in the original return of income, however, because of set off from short term capital gain, they disappeared. Hence, we do not find any merit in the submission of ld
DR and therefore, the addition of Rs.28,888/- and Rs.32,357/- respectively are hereby deleted. Hence, we allow ground No. 3 and 4 raised by the assessee
