2018 (3) TMI 1769

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...., CIT-DR ORDER PER DIVA SINGH, JM These are cross appeals filed by the assessee and the Revenue assailing the correctness of the order dated 31.07.2017 of ld. CIT(Appeals)-1 Ludhiana pertaining to 2013-14 assessment years on the following respective grounds : ITA 1376/CHD/2017 : That order passed u/s 250(6) of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)-l, Lu....

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.... in favour of the assessee. Inviting attention to the assessee's ground, it was submitted that the facts have been discussed by the CIT(A) at page 13 para 11 wherein the CIT(A) relying upon the proceedings available in assessee's own case in 2011-12 assessment year sustained the addition made by the AO. For ready reference, para 13 of the CIT(A) is reproduced hereunder : "The submission....

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....hat the issue was considered by the CIT(A) relying upon the position taken in 2011-12 assessment year on same set of facts and circumstances. The said case had come up for consideration before the Coordinate Bench and considering the facts and position of law thereon, addition was directed to be deleted. In the absence of any infirmity either on facts or change in position of law, we find no good ....

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....16 in ITA 545/CHD/2015 and ITA 428/CHD/2015 in the cross appeals in the case of M/s Vardhman Chemtech Pvt. Ltd. 5.1 The ld. CIT-DR relies upon the assessment order. No contrary decision or fact was brought to our notice. 5.2 We have heard the rival submissions and perused the material on record. We find that in the peculiar facts and circumstances of the case, where admittedly there is no exem....