DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(1), NEW DELHI vs. CARGILL INCORPORATED, USA

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ITA 6359/DEL/2017Status: DisposedITAT Delhi16 February 2022AY 2014-156 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found parity of facts with its own previous decisions in the assessee's own case for earlier years. Following the coordinate bench's decision, the Tribunal dismissed the revenue's appeal.

What were the facts?

The revenue filed an appeal against the CIT(A)'s order for AY 2014-15. The assessee contended that the issues were decided in their favor in earlier assessment years.

What were the issues?

Whether the issues raised by the revenue in the current appeal have already been decided in favour of the assessee in previous assessment years.

AI-generated summary — verify with the full judgment below

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

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

Hearing: 16/02/2022Pronounced: 16/02/2022

This appeal filed by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 31.07.2017 pertaining to A.Y. 2014-15

2.

The grievance of the revenue read as under :-

3.

At the very outset the Counsel for the assessee stated that the impugned issues have been decided by this Tribunal in assessee’s own case in earlier years.

4.

Per contra the DR could not bring any distinguishing decision in favour of the revenue.

5.

We have carefully perused the orders of the authorities below. We find that the CIT(A) while deciding the appeal in favour of the assessee has followed the decision given in A.Y.2002-03 to 2013-14.

6.

We find that this Tribunal in 492/Del/2012, 5647/Del/2011, 446/Del/2012, 447/Del/2012, 550/Del/2010 and 5648/Del/2011 for A.Y. 2002-03 to 2008-09 has considered the similar grievance and decided the issue in favour of the assessee and against the revenue. The relevant finding read as under :-

7.

On finding parity of facts, respectfully following the decision of the coordinate Bench (supra), the appeal of the Revenue is dismissed.

8.

The order is pronounced in the open court on 16.02.2022 in the presence of both the rival representatives.

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