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TMI Blog2023 (1) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1-2023 - SHRI N. K. BILLAIYA , ACCOUNTANT MEMBER, AND SHRI ANUBHAV SHARMA , JUDICIAL MEMBER For the Assessee : None For the Department : Shri H. K. Choudhary , 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 sake of convenience and brevity. 3. The common grievance is that the ld. CIT(A) erred in deleting the addition made on account benefit/perquisite u/s 2(24)(iv) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of section 2(22)(iv) of the Act, estimated the benefit by taking rate of interest @ 6% p.a. and made the impugned addition. 8. The assessee carried the matter before the ld. CIT(A) and the ld. CIT(A), while deciding the ground in the captioned Assessment Years, held as under: 4.4 Ground No.4(a) in all the years is the substantive ground 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dd, amend any/all the ground of appeal before or during the course of hearing of the appeal. 13. It can be seen from the above that the grounds of appeal are identical to the grounds of appeal taken in the present appeals. After considering the facts, the Tribunal held as under: 6. Thus, respectfully following the aforesaid precedent in assessee s own case, we restore all this issues raised before us to the file of the Assessing Officer for reconsideration as per the direction of the Tribunal. 7. In the result, all 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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