PCIT vs M/S Bharat Hotels Limited | Delhi High Court 2023

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 170/2023

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2

..... Appellant Through: Mr Sanjay Kumar, Sr Standing Counsel.

versus

M/S BHARAT HOTELS LIMITED

..... Respondent Through: Ms Ananya Kapoor, Adv.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MS. JUSTICE TARA VITASTA GANJU

O R D E R %

22.03.2023 [Physical Hearing/Hybrid Hearing (as per request)] CM Appl.13594/2023 [Application filed on behalf of the appellant seeking condonation of delay of 250 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant seeking condonation of delay in re-filing the appeal. 2. According to the appellant/revenue, there is a delay of 250 days. 3. Ms Ananya Kapoor, who appears on behalf of the non- applicant/revenue, does not oppose the prayer made in the application. 4. Delay is, accordingly, condoned. The application is disposed of. ITA 170/2023 5. This appeal concerns Assessment Year (AY) 2013-14.

ITA 170/2023

1/3 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:04:07

The Tribunal, via, the impugned order dated 25.10.2021 passed by the Income Tax Appellate Tribunal [in short, “Tribunal”] has sustained the deletion of disallowance made under Section 14A of the Income Tax Act, 1961 [in short, “Act”]. The amount which had been disallowed by the Assessing Officer (AO) was quantified at Rs.7,24,23,249/-. 7. It is not disputed by Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, that in the respondent/assessee’s own case concerning AYs 2009-10 and 2010-11, the appeals preferred by the appellant/revenue were dismissed. 7.1 In this context, our attention has been drawn to the order dated 11.08.2015 passed in ITA nos.535/2015 & 536/2015. 7.2 Furthermore, several coordinate benches have taken the same view. The details of these orders are set forth hereafter: (i) Judgment dated 05.12.2022 rendered in ITA No.505/2022, titled Pr. Commissioner of Income Tax, Delhi – 4 vs. M/s MMTC Ltd. (ii) Judgment dated 20.07.2022 rendered in ITA No.204/2022, titled Pr. Commissioner of Income Tax (Central)-2 vs. M/s Era Infrastructure (India) Ltd. (iii) Principal Commissioner of Income-tax vs. Delhi International Airport (P.) Ltd. (2022) 144 taxmann.com 80 (Delhi) (iv) Judgment dated 11.08.2015 rendered in ITA Nos.535/2022 & 536/2015, titled Pr. CIT vs. Bharat Hotels Ltd.

PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2 vs. M/S BHARAT HOTELS LIMITED

Cases cited in this judgment