The Pr. Commissioner Of Income Tax(Central-1 v. M/S Ascot Investment

$~14 IN THE HIGH COURT OF DELHI AT NEW DELHI +ITA 1123/2017 THE PR. COMMISSIONER OF INCOME TAX(CENTRAL-1) ..... Appellant Through:Mr. Ruchir Bhatia, Adv. versus M/S ASCOT INVESTMENT ..... Respondent Through:Mr. Ved Jain, Ms. Rano Jain, Mr.Pranjal Srivastava and Ms. DevinaSharma, Advs. CORAM:HON'BLE MR. JUSTICE S. RAVINDRA BHATHON'BLE MR. JUSTICE SANJEEV SACHDEVAO R D E R%08.12.2017 The Revenue is aggrieved by the order dated 05.05.2016 passedby the ITAT. It is pointed out that this order – like in ITA No.1122/2017 pertains to AY 2008-09. This aspect was clarified in asubsequent order dated 03.03.2016. It is pointed out and this Courtnotices that the common order of the ITAT inadvertently adjudicatedthe appeals for AY 2010-11 without noticing that for the saidassessment year, the assessee’s appeals was dismissed by the orderdated 03.03.2016. This was later clarified by the ITAT’s order madein MA No. 155/2016 in ITA 384/2013 on 18.10.2016. In above view of the matter, the relief granted in AY 2010-11was inadvertent to that extent, for AY 2010-11, the matter was adjudicated in the previous order dated 03.03.2016, therefore, thediscussion in the impugned order dated 05.05.2017 was unnecessaryand therefore, it is of no consequence. The ITA No. 1123/2017 is therefore disposed of in the above terms. S. RAVINDRA BHAT, J DECEMBER 08, 2017‘rs’ SANJEEV SACHDEVA, J