BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER

AND

MS SUCHITRA KAMBLE, JUDICIAL MEMBER

ITA No. 6548/DEL/2016 ( A.Y 2012-13)

(THROUGH VIDEO CONFERENCING)

PER SUCHITRA KAMBLE, JM

These two appeals are filed by the assessee and the Revenue against the order dated 30/11/2016 & 31/01/2019 passed by CIT(A)-7, New Delhi for Assessment Year 2012-13 & 2013-14 respectively.

The grounds of appeal are as under:-

ITA No. 6548/DEL/2016 (A.Y. 2012-13 Assessee’s appeal)

1. “On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad both in the eye of law and on facts.

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