Dy. CIT v. ATNT Infrastructure Services (P) Ltd.

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The Tax Publishers2024 TaxPub(DT) 1729 (Del-Trib) IN THE ITAT DELHI BENCH SAKTIJIT DEY, V.P., & N.K. BILLAIYA, A.M. Dy. CIT v. ATNT Infrastructure Services (P) Ltd. ITA No. 6220/Del/2017 3 April, 2024 Assessee by: Harpreet Singh Ajmani, Adv Department by: Kanv Bali, Sr. DR ORDER *N.K. Billaiya, A.M.* This appeal by the Revenue is preferred against the order of the learned Commissioner (Appeals) - 1 New Delhi, dated 20-7-2017 pertaining to assessment year 2013-14. 2. The grievances of the Revenue read as under: 1. The learned Commissioner (Appeals) has erred in law and on facts in holding in the beginning of his order that the addition made of Rs. 2,98,61,649 was not justified without appreciating the complete facts of the case particularly that these additions consisted of several items of addition and disallowances which have been discussed separately in the assessment order. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2024 TaxPub(DT) 1729 (Del-Trib)

IN THE ITAT DELHI BENCH

SAKTIJIT DEY, V.P., & N.K. BILLAIYA, A.M.

Dy. CIT v. ATNT Infrastructure Services (P) Ltd.

ITA No. 6220/Del/2017

3 April, 2024

Assessee by: Harpreet Singh Ajmani, Adv

Department by: Kanv Bali, Sr. DR

ORDER

N.K. Billaiya, A.M.

This appeal by the Revenue is preferred against the order of the learned Commissioner (Appeals) - 1 New Delhi, dated 20-7-2017 pertaining to assessment year 2013-14.

2. The grievances of the Revenue read as under:

1. The learned Commissioner (Appeals) has erred in law and on facts in holding in the beginning of his order that the addition made of Rs. 2,98,61,649 was not justified without appreciating the complete facts of the case particularly that these additions consisted of several items of addition and disallowances which have been discussed separately in the assessment order.