2021 (7) TMI 15

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.... ORDER PER KULDIP SINGH , JUDICIAL MEMBER : Appellant, Deputy Commissioner of Income Tax, Circle Rewari (hereinafter referred to as 'the revenue') by filing the present appeal sought to set aside the impugned order dated 04.05.2016 passed by the Commissioner of Income-tax (Appeals)- Rohtak qua the assessment years 2012-13 on the grounds inter alia that : "1. CIT(A) has erred in d....

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....During the assessment proceedings, the assessee stated that he has expanded its business in the year 2011-12 and commenced the operation of its MS rolling unit in khuskhera, Rajasthan. However, the assessee company failed to produce any documentary evidence regarding commencement of business operation/production from the new unit during the F.Y. 2011-12." 2. Briefly stated the facts necessary f....

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....by way of filing the appeal who has deleted the addition by accepting the appeal filed by the assessee. Feeling aggrieved the revenue has come up before the Tribunal by way of filing the present appeal. 4. We have heard the ld. Authorized Representatives of the parties to the appeal, gone through the documents relied upon and orders passed by the revenue authorities below in the light of the fa....

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....In view of the above, I delete the said addition. This ground of appeal is allowed." 6. When undisputedly assessee has received the amount in question during the F.Y. 2010-11 relevant to A.Y. 2011-12 as has been duly discussed by AO at page 8 of the order and thrashed by Ld. CIT(A) at page 2 of the impugned order, there is no illegality and perversity in the finding returned by Ld. CIT(A), henc....