PERFETTI VAN MELLE ICT B.V,GURGAON vs. ACIT INTERNATIONAL TAX, GURGAON

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ITA 1601/DEL/2022Status: DisposedITAT Delhi27 July 2022AY 2019-202 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 the ratio laid down in its previous order for the assessee's own case. Consequently, the appeals filed by the assessee were allowed.

What were the facts?

The assessee filed appeals against the orders of the AO for AY 2018-19 and 2019-20. Both parties agreed that the issues were covered by a previous ITAT order in the assessee's own case for AY 2017-18.

What were the issues?

Whether the issues involved in the current appeals are covered by the previous order of the Tribunal in the assessee's own case.

AI-generated summary — verify with the full judgment below

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

Before: Sh. Saktijit DeyDr. B. R. R. Kumar

For Appellant: Adv Ms. Rashi Khanna, Adv
Hearing: 22.07.2022Pronounced: 27.07.2022

Per Dr. B. R. R. Kumar, Accountant Member: These appeals are filed by the Assessee against the order of the ld AO, ACIT, DCIT/ACIT, Int-Tax, Gurgaon dated 23.06.2022 for Assessment Year 2018-19 and 2019-20.

2.

During the hearing of the stay petition, it was accepted and it was consented by both the parties that the issues involved in the present appeal are squarely covered by the order of the Tribunal in Assessee’s own case in for Assessment Year 2017-18 allowing the appeal of the Assessee. Since, the matter is squarely covered by the ratio laid down in the order of the Tribunal in assessee’s own case, the same ratio is being followed for the years before us.

3.

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

4.

In view of the order passed above, the stay applications are dismissed as infructuous.

Order Pronounced in the Open Court on 27/07/2022.

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