2023 (1) TMI 1153

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..... y , CIT - DR ORDER PER N. K. BILLAIYA , ACCOUNTANT MEMBER : - The above captioned appeals by the Revenue are preferred against the common order of the ld. CIT(A) -23, New Delhi dated 23.08.2016 pertaining to Assessment Years 2012-13 to 2014-15. 2. Since common grievance is involved in all the captioned three appeals, they were heard together and are disposed of by this common order for the .....

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..... otice u/s 153A of the Act. 5. During the course of scrutiny assessment proceedings, the Assessing Officer noticed that the assessee has shown receipt of advance against property from M/s Amrapali Infrastructure Pvt Ltd. The assessee was show cause to submit details of property against which these advances have been received and further explain as to why not the benefit as determined by taking rat .....

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..... und relating to the only addition made of Rs.21006124/- in all the three years on account of alleged benefit/perquisite under section 2(24)(iv) of the Act. The issue involved is similar to the facts of the case considered by me in the case of Sh. Anil Kumar Sharma vide my order, of even date in ITA. Nos. 113, 120 & 108/16-17 for AYs 2012-13 to 2014-15 at para-4.4 wherein I have deleted similar add .....

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..... f Anil Kumar Sharma for the captioned Assessment Years. 12. We find that this Tribunal, vide order dated 17.02.2020, in the case of Anil Kumar Sharma [supra] had the occasion to consider the following grievance: "1. The order of Id. CIT (A) is not correct in law and on facts. 2. On the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition of Rs.4,64,50,348/- .....

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..... l the appeals of the assessee are allowed for statistical purposes." 14. On finding parity of facts, respectfully following the decision of the Tribunal, the captioned appeals are set aside to the file of the Assessing Officer with a direction that the impugned issue has to be decided in line with the decision taken in the case of Anil Kumar Sharma [supra]. 15. In the result, the appeals of the .....

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