IN THE INCOME TAX APPELLATE TRIBUNAL
            DELHI BENCH `G', NEW DELHI
       Before Sh. N. K. Choudhary, Judicial Member
           Dr. B. R. R. Kumar, Accountant Member
      ITA No. 1195/Del/2017 : Asstt. Year : 2009-10
Income Tax Officer,           Vs   Sh. Sandeep Kumar Aggarwal,
Ward-49(3),                        M/s Shiva International Apparels,
New Delhi                          A-38/3, Mayapuri Industrial Area,
                                   Phase-1, Mayapuri,
                                   New Delhi-110064
(APPELLANT)                        (RESPONDENT)
PAN No. AAEPA1449F
                 Assessee by : Sh. Ashok Khandelwal, FCA
                 Revenue by : Sh. Abhishek Kumar, Sr. DR
Date of Hearing: 06.02.2020    Date of Pronouncement: 07.02.2020


                              ORDER
Per Dr. B. R. R. Kumar, Accountant Member:

     The present appeal has been filed by the revenue against
the order of ld. CIT(A)-17, New Delhi dated 21.12.2016.


2.   Following grounds have been raised by the revenue:
     "1. That the CIT(A) has erre d in law and on facts of
     the case in deleting the addition of Rs.2,90,96,962/-.
     made on account of low G.P. rate by reje cting the
     books of accounts.

     2. The Ld. CIT(A) has erred in igno ring the fact that
     the assessee being an exporter was also doing his
     business on wholesale basis, whe re the assessee is a
     wholesale    dealer,   failure  to   maintain    stock
     accounts/register would be a substantial defects in
     the accounts justifying an inference that the account
     were maintained in a manne r from which a true and
     correct profit were not deductible, as held in the
                                    2                       ITA No. 1195/Del/2017
                                                          Sandeep Kumar Aggarwal

     case of Amiya Kumar Roy & Bros. Vs CIT 1994 Tax LR
     616 (Cal.)






     3. The Ld. CIT(A) has erred in law and on facts of
     the   case    in    deleting     the   disallo wance of
     Rs.4,40,990/- made on account of claim of interest
     exp. attributable to inte rest free loans and advances.

     4. That the CIT(A) has erred in law and on the facts
     of the case in deleting the l/5lh disallowance of
     Rs.83,101/- made out of claim of car and scoo ter
     mainte nance and conveyance e xpenses."

3.   Brief facts o f the case are that the Income Tax Officer in
para 1 of the assessment order dated 30.03 .2015 made u/s
143(3)/263 of the I.T. Act 1961, has mentioned as under:


"Return   declaring   an   income       of   Rs.10 ,23,140/-   was      filed.
Original assessment u/s 143(3) was completed u/s 143(3) on
06.07.2011 at an income of Rs.11,06,240/-. Thereafter, order
u/s 263 of the I.T. Act, 1961 has been passed by the CIT-IX on
18.02.2014 whereby he has quashed the assessment order
dated 06.07.2011 and directed to pass a fresh order keeping in
view of the directions contained therein."


4.   The assessee filed an appeal before the ITAT against the
CIT's o rde r u/s 263 of I.T. Act 1961 dated 18.02.2014. The
ITAT as per order dated 20.09.2017 in ITA No. 2321/Del/2014
quashed the order of the CIT u/s 263 of I.T. Act 1961. Co py of
the order is enclosed which is perused. On further appeal the
Hon'ble Delhi High Court as pe r order in ITA NO. 750/2018
dated 22.05.2019 confirmed the order of the ITAT. Copy of the
order is enclosed which is perused. In vie w of these facts, the
prese nt appe al arising out of the asse ssment order under
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                                                         Sandeep Kumar Aggarwal

appeal        has    become   infructuous   and     accordingly       bein g
dismissed.







5.      In the result, the appeal of the revenue is dismissed.
Order pronounced in the Open Court on 07/02/2020.


        Sd/-                                         Sd/-
 (N. K. Choudhary)                            (Dr. B.R.R. Kumar)
JUDICIAL MEMBER                             ACCOUNTANT MEMBER
Dated: 07/02/2020
*Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5.DR: ITAT
                                                  ASSISTANT REGISTRAR