STARWOOD HOTELS & RESORTS WORLDWIDE INC.,NOIDA vs. ACIT, CIRCLE-3(1)(2), INT.TAXATION, NEW DELHI

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ITA 394/DEL/2022Status: DisposedITAT Delhi15 September 2022AY 2016-1721 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal followed its prior decision in a similar set of appeals. It found no distinguishing arguments from the revenue and directed the Assessing Officer to delete the additions made.

What were the facts?

The assessee preferred appeals against orders of the CIT(A) for multiple assessment years. The core of the appeals involved identical issues that had been previously decided by the Tribunal in favour of the assessee.

What were the issues?

The primary issue was whether the additions made by the Assessing Officer were justified, given that identical grievances had been decided in favour of the assessee by a coordinate bench of the Tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI

Before: SH. SAKTWIT DEY & SH. N. K. BILLAIYA

Hearing: 15/09/2022Pronounced: 15/09/2022
2.

Since identical issues are involved in the captioned appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity.

3.

Since identical grounds have been taken in the captioned appeals for the sake of our convenience. We are taking grounds of A.Y. 2016-17:-

4.

At the very outset the Counsel for the assessee stated that identical grievance have been considered by this Tribunal in a bunch of appeals bearing 9265, 9689/Del/2019 in order dated 29.04.2022 and has decided the quarrel in favour of the assessee and against the revenue.

5.

The DR could not bring any distinguishing decision in favour of the revenue.

6.

We have given a thoughtful consideration to the orders of the authorities below. We find force in the contention of the Counsel because identical grievance have been heard and decided by this Tribunal (supra) in favour of the assessee and against the revenue. The relevant findings read as under :-

7.

Respectfully following the decision of the coordinate Bench (supra) we direct the AO to delete the addition.

8.

In the result, the appeals of the assessee are allowed.

Decision announced in the open court on 15.09.2022. 9.

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