TaxTMI 
TaxTMI 
2025 (5) TMI 1238
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....IT-DR ORDER PER BENCH: The above captioned appeals are filed by the Revenue against the common order of Ld. Commissioner of Income Tax (Appeals)-3, Gurugaon dated 23/07/2019 in appeal No.326, 321,314, 307,324, 323, 318/CIT(A)-3/GGN/2017-18 in following cases: Sl. No. Name of the appellant Asst. Year ITA No. I Smt. Hema Sharma 2010-11 7835/Del/2019 II Smt. Hema Sharma 2011-12 7836/Del/2019 III Smt. Hema Sharma 2012-13 7837/Del/2019 IV Sh. Harinder Sharma 2010-11 7838/Del/2019 V Sh. Harinder Sharma 2011-12 7839/Del/2019 VI Sh. Harinder Sharma 2012-13 7840/Del/2019 2. The assessee has also filed Cross Objection in the case of Harinder Sharma for Assessment Year 2011-12 and 2012-13 bearing Nos. 165/Del/2019 and ....
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....n of profits. Thereafter the entire expenses claimed by the assessee against the receipts from M/s Orient Crats Ltd. was disallowed and made the addition of the same in the hands of the assessee on protective basis as gross receipts of the assessee was added in the case of M/s Orient Crafts on substantive basis. 5. In the case of M/s Orient Crafts Ltd. in whose case additions were made on account of job charges paid to assessee alleged as bogus were deleted by ld. CIT(A) by holding the same as genuine expenses. In further appeal, the coordinate of Tribunal in ITA No.3310/Del/2019 vide order dated 24.09.2021 also confirmed the orders of ld. CIT(A). Thus, in the case of the assessee, ld. CIT(A) based on these facts has deleted the additions ....
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....and hence deleted." 5.1 From the perusal of the observations of the Ld. CIT(A), it is seen that the addition made in the case of M/s Orient Craft Ltd. by holding expenses incurred on account of job charges paid to the assessee as bogus made on substantive basis stood was deleted by the Co-ordinate Bench of the ITAT wherein the Co-ordinate Bench has held the expenses made incurred by Orient Craft Ltd is genuine. It is further seen that the following order of coordinate bench of Tribunal in the case of M/s Orient Crafts (supra), and further by relying upon the findings given in the case of Trendy Attire (P) Ltd. vs. DCIT in ITA Nos.7659-7660/2019 dated 30.06.2022, the Co-ordinate Bench under identical circumstances deleted the additions mad....