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Income Tax Appellate Tribunal, DELHI BENCH ‘D’, NEW DELHI
Before: SH. N. K. BILLAIYA & MS. ASTHA CHANDRA
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
The grievance of the revenue read as under :-
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.
Per contra the DR could not bring any distinguishing decision in favour of the revenue.
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.
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 :-
On finding parity of facts, respectfully following the decision of the coordinate Bench (supra), the appeal of the Revenue is dismissed.
The order is pronounced in the open court on 16.02.2022 in the presence of both the rival representatives.