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Assistant Commissioner of Income Tax, Central Circle- Meerut Vs. K-19, Sector-18, M/s ATS Infrastructure Ltd., Noida
May, 06th 2014
              DELHI BENCH `C', NEW DELHI
      Before Sh. R. S. Syal, AM And Smt. Diva Singh, JM
             ITA No. 3746/Del/2011 : Asstt. Year : 2008-09

Assistant Commissioner of     Vs    M/s ATS Infrastructure Ltd.,
Income Tax, Central Circle-         K-19, Sector-18,
Meerut                              Noida
(APPELLANT)                         (RESPONDENT)
                   Assessee by : R. S. Gill
                   Revenue by : Shri Deepak Kapoor

Date of Hearing : 28.4.2014         Date of Pronouncement : 28.4.2014
Per R. S. Syal , AM:

     This appeal by the Revenue is directed against the order
passed by the CIT(A) on 6.5.2011 in relation to the assessment year

2.   The only issue raised before us is against the deletion of
addition of Rs. 3.30 crore. At the outset, the ld. Counsel for the
assessee submitted that the present proceedings arose out of the
order u/s 154 pursuant to the issuance of Intimation u/s 143(1). It
was submitted that the addition of Rs. 3.30 crore deleted by the ld.
CIT(A) vide the impugned order has been made by the Assessing
Officer in his order passed u/s 143(3) on 31.3.2013. A copy of the
                                   2                  ITA No. 3746/Del/2011
                                                       ATS Infrastructure Ltd.

said order was placed on record. On the other hand, the ld. DR
contended that this issue needed verification.

3.   We have heard the rival submissions and perused the relevant
material on record. The contention of the ld. AR is that the addition
of Rs. 3.30 crore deleted by the impugned order is part of addition
of Rs. 9.20 crore made by the Assessing Officer in his order u/s
143(3). We find from page 5 para 4.3 of the impugned order that
there is reference to total of Rs. 9.30 crore. However, the Assessing
Officer in his order passed u/s 143(3) has made addition of Rs. 9.20
crore. The position stated by the ld. AR is not crystal clear and
requires verification at the end of the Assessing Officer. If, in fact,
the subject matter of the present appeal, being the deletion of
addition of Rs. 3.30 crore, has been finally made by the Assessing
Officer in assessment u/s 143(3), then there can be no grievance to
the Revenue against its deletion in the impugned proceedings. In
view of the fact that there is difference in figures of Rs. 9.30 crore
and Rs.9.20 crore and further the ld. Departmental Representative
could not explain the correct position, we are of the considered
opinion that the ends of justice would meet adequately if the
impugned order is set aside and the matter is restored to the file of
A.O. We order accordingly, and direct him to examine the
assessee's contention about the inclusion of the impugned addition
of Rs. 3.30 crore in the final assessment made u/s 143(3). If it turns
                                            3                       ITA No. 3746/Del/2011
                                                                     ATS Infrastructure Ltd.

out to be correct on verification, then obviously there can be no
question of sustaining the addition in the present proceedings,
otherwise he is free to decide the issue as per law. Needless to say,
the assessee will be allowed a reasonable opportunity being heard in
fresh proceedings.

4.      In the result, the appeal is allowed for statistical purposes.
Order pronounced in the open Court on 28/4/2014.

               Sd/-                                                Sd/-
   (Diva Singh)                                           (R. S. Syal)
JUDICIAL MEMBER                                      ACCOUNTANT MEMBER
Dated: 28/4/2014
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
                                                           ASSISTANT REGISTRAR

                                                        Date    Initial
1.     Draft dictated on                            28.4.2014               PS
2.     Draft placed before author                   28.4.2014               PS
3.     Draft proposed & placed before the second                            JM/AM
4.     Draft discussed/approved by Second Member.                           JM/AM
5.     Approved Draft comes to the Sr.PS/PS                                 PS/PS
6.     Kept for pronouncement on                                            PS
7.     File sent to the Bench Clerk                                         PS
8.     Date on which file goes to the AR
9.     Date on which file goes to the Head Clerk.
10.    Date of dispatch of Order.
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