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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US
Appellant Ms. Rinku Singh, CIT DR Respondent Sh. M. P Rastogi, Advocate Date of hearing: 26/07/2022 Date of Pronouncement: 26/07/2022 ORDER PER N.K. BILLAIYA, AM: and 7613/Del/2018 are two separate appeals by the revenue preferred against two separate orders of the CIT(A)-29, New Delhi dated 13.09.2018 pertaining to A.Y.2005-06 and 2006-07.
Since common grievance is involved in both appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity.
The common grievance in the captioned appeals read as under :-
At the very outset the Counsel for the assessee brought to our notice that the issues raised by the revenue have been decided by this Tribunal in favour of the assessee and against the revenue by its order dated 29.06.2018 for A.Y.2008-09 to 2010-11 and subsequently by order dated 26.11.2021 for A.Y.2012-13 and 2013-14.
The DR fairly conceded to this.
We have carefully perused the orders of the authorities below. We have also gone through the decision of this Tribunal in for A.Y.2008-09, 92/Del/2012 for A.Y. 2008-09, 144/Del/2013 for A.Y.2009-10, 475/Del/2013 for A.Y.2009-10, 4426/Del/2013 for A.Y. 2010-11 and 4906/Del/2013 for A.Y. 2010-11. We find force in the contention of the Counsel this Tribunal in the aforementioned appeal has considered similar quarrel and held as under :-
On finding parity of facts respectfully following the decision of the Coordinate Bench (supra) both the appeals of the revenue are dismissed.
Decision announced in the open court on 26.07.2022.