2021 (2) TMI 173

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.... J.M. This appeal by Revenue has been directed against the Order of the Ld. CIT(A)-40, Delhi, Dated 20.04.2017, for the A.Y. 2010-2011. 2. We have heard the Learned Representatives of both the parties through video conferencing and perused the material on record. 3. In this case assessee filed return of income at NIL income claiming exemption under section 11 of the I.T. Act, 1961. The A.O, how....

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.... Ld. CIT(A) that assessee preferred an appeal before ITAT against the Order passed under section 263 of the I.T. Act and ITAT in ITA.No.2390/Del./2015 vide Order Dated 18.05.2016 setting aside the Order under section 263 of the I.T. Act and allowed the appeal of assessee. The Order of the Tribunal is reproduced in the appellate order. It was explained that Revenue filed Departmental Appeal before ....