What did the Tribunal hold?

The Tribunal found that its previous order in a related appeal for the same assessment year had already addressed the grounds raised by the Revenue. Therefore, the present appeal was rendered infructuous.

The Revenue filed an appeal against the CIT(A)'s order deleting additions made by the AO. The assessee contended that the Tribunal had already decided the appeal for the same assessment year.

What were the issues?

Whether the Tribunal's previous decision on identical grounds for the same assessment year renders the current appeal infructuous.

Addl.CIT, Special Range-8, New… vs Sage Publication India Pvt. Ltd… | ITAT Delhi 2022

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

Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA

Hearing: 30/03/2022Pronounced: 30/03/2022

This appeal filed by the revenue is preferred against the order of the CIT(A)-44, New Delhi dated 19.02.2015 for A.Y.2009-10.

The grievance of the revenue read as under :-

"The Ld.CIT(A) has erred in law and on facts in deleting the addition of 2 Rs.21,33,659/- made by the AO by admitting the additional evidence as well as the assessee has failed to furnish the relevant details of payments made to various authors." 2. "The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 17,82,362/- made by the AO on account of addition made on account of enhancing the amount of work in progress of journals as the assessee has not valued the stock of journal on the date of Balance Sheet/"

3. "The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs. 7,56,935/- made by the AO on account of foreign travelling expenses as the assessee failed to submit proper explanation of frequent foreign travel."

At the very outset the counsel for the assessee pointed out that this Tribunal in has already decided the appeal by the revenue for the impugned assessment year 2009-10.

We have carefully perused the orders of this Tribunal in ITA No.2950/Del/2015. We find force in the contention of the Counsel. We find that this Tribunal in the said appeal has already decided the grounds raised in the present appeal by the revenue. This appeal by the revenue thus becomes infructuous and accordingly dismissed.

3 5. Decision announced in the open court in the presence of both the parties.

ADDL.CIT, SPECIAL RANGE-8, NEW DELHI vs. SAGE PUBLICATION INDIA PVT. LTD., NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

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