2016 (2) TMI 303

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.... Respondent : None ORDER 1. This appeal under Section 260A of the Income Tax Act, 1961 ('Act') is against an order dated 26th March 2015 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2263/Del/2011 for the Assessment Year ('AY') 2003-04. 2. The question sought to be urged by the Revenue for consideration is whether the ITAT was justified in deleting the addition of Rs. 2,....

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....IT (A)'], the Assessee produced before the CIT (A) copy of the letter dated 17th February 2006 written by the Assessee to the AO offering a detailed explanation of the inventory written off. In the order dated 21st February 2011, while allowing the appeal of the Assessee, the CIT (A) returned a factual finding that the "Appellant has given complete details of inventory which have been written off ....