ACIT, CIRCLE- 17, NEW DELHI vs. BHARAT HOTELS LTD., NEW DELHI

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ITA 1204/DEL/2021Status: DisposedITAT Delhi30 August 2022AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal is hearing four appeals from the Revenue against the CIT(A)'s orders. The central grievance in all these appeals concerns the deletion of additions made by the Assessing Officer regarding disallowances under Section 14A.

What were the facts?

The Revenue has filed four appeals against orders of the CIT(A) concerning multiple assessment years. The common issue across all appeals pertains to the deletion of additions made by the Assessing Officer.

What were the issues?

The primary issue is the deletion of disallowances made by the Assessing Officer under Section 14A of the Income-tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA

For Appellant: Shri Sumit Goel, CA, Shri Praveen Goel, Adv
For Respondent: Shri Kanav Bali, Sr. DR
Hearing: 30.08.2022Pronounced: 30.08.2022

Heard together (4 matters)

ITA No. 1203/DEL/2021
ITA No. 4432/DEL/2019
ITA No. 8963/DEL/2019
ITA No. 1204/DEL/2021

Read from the judgment's own cause title. This page is filed under one of them.

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-

1.

The above captioned four separate appeals by the Revenue are preferred against four separate orders of the ld. CIT(A)-27, New Delhi dated 23.02.2021 for Assessment Year 2014-15, ld. CIT(A) – 2, New Delhi dated 25.02.2021 for Assessment Year 2015-16, ld. CIT(A)-2, New Delhi dated 26.08.2019 for Assessment Year 2016-17 and ld. CIT(A)-27, New Delhi dated 23.02.2021 for Assessment Year 2017-18 .

2.

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

3.

The common grievance of the assessee in all the captioned appeals relates to the deletion of addition made by the Assessing Officer on account of disallowance u/s 14A of the Income-tax Act, 1961 [hereinafter referred to as 'The Act'], though the quantum may differ in each Assessment Year under consideration.

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