INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER (Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

CO 131/Del/2023 (In ITA No. 2278/Del/2023)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

(Assessment Year: 2020-21)

O R D E R

PER M. BALAGANESH, A. M.:

1. The appeal in ITA No. 2278/Del/2023 and CO 131/Del/2023 for AY 2020-21, arises out of the order of the ld Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as ‘ld. CIT(A)’, in short] in Appeal No. CIT(A)-III/Noida/11161/2009-10 dated 02.06.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.09.2022 by the Assessing Officer, DCIT, Central Circle-II, Noida (hereinafter referred to as ‘ld. AO’).

2. Though the assessee has raised several