DCIT, CENTRAL CIRCLE-1, NEW DELHI vs. SPICEJET LIMITED, DELHI

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ITA 2027/DEL/2026Status: DisposedITAT Delhi10 July 2026AY 2022-233 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 held that the issue was squarely covered by its own previous orders in the assessee's own case for multiple assessment years. Therefore, the Revenue's appeal was dismissed.

What were the facts?

The Revenue appealed against the CIT(A)'s order deleting an addition of Rs. 561,68,60,000. This addition was on account of disallowance of supplementary rent treated as royalty for which no TDS was deducted.

What were the issues?

Whether supplementary rent paid by the assessee is to be considered as royalty, and if so, whether disallowance is warranted due to non-deduction of TDS.

Which sections of the Income-tax Act were involved?

Section 40(a)(i)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: MS. MADHUMITA ROY & SH. KRINWANT SAHAY

Hearing: 02.07.2026Pronounced: 10.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T.A. No.2027/DEL/2026 (A.Y 2022-23) DCIT Spicejet Limited Central Circle -1 Vs. Indira Gandhi New Delhi International Airport IGI (Appellant) Airport South West Delhi, New Delhi (Respondent) Appellant by: Sh. Om Praksh, CIT DR Respondent by : Sh. Tarandeep Singh, Advocate Sh. Sandeep Yadav, Advocate

Date of Hearing 02.07.2026 Date of Pronouncement 10.07.2026

ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the Revenue against the order dated 09.12.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the A.Y. 2022-23. Grounds of appeal are as under :-

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1.

The order of L.d. CIT(A) is not correct in law and facts.

2.

That on the facts and circumstances of the case, L.d. CIT(A) has erred in deleting addition of Rs. 561,68,60,000 on account of disallowance of supplementary rent being royalty u s 40(a)(i). The appellant craves leave to add, amend any all the grounds of appeal before OR during the course of hearing of the appeal.

2.

During proceedings before us the Ld. Counsel for the assessee submitted that the issue raised by the Revenue in this appeal is squarely covered by the Tribunal’s order in assessee’s own case for financial year 2006-07 to 2021-22.

3.

We have gone through the order passed by the coordinate Benches of the Tribunal in assessee’s own case on this issue in the last many years and we find that this issue raised by the assessee against the addition of Rs.561,68,60,000/- on account of disallowance of supplementary rent being royalty u/s.40(a)(i) of the Act. as no TDS on the same had been deducted.

4.

Per contra the DR relied on the order of the authorities below.

5.

Since this issue is squarely covered by the coordinate Benches order in assessee’s own case even in its latest order passed on

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18.06.2025 by Delhi ITAT in assesee’s own case for A.Y. 2020-21 and 2021-22 in ITA No.4596 and 4597/Del/2025, therefore, Revenue’s appeal on this issue is dismissed.

6.

In the result, the appeal of the revenue is dismissed.

Order pronounced in open Court on 10 July, 2026.

.

Sd/- Sd/- (MADHUMITA ROY) (KRINWANT SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBR Dated : 10/07/2026 *Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

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