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Income Tax Appellate Tribunal, DELHI BENCH ‘I’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
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.
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.
In the result, the appeals of the Assessee are allowed.
In view of the order passed above, the stay applications are dismissed as infructuous.
Order Pronounced in the Open Court on 27/07/2022.