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Income Tax Appellate Tribunal, DELHI BENCH: ‘Friday/D’ NEW DELHI
Before: SHRI G.D. AGRAWAL & SHRI BHAVNESH SAINI
ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by Revenue has been directed against the order of Ld. CIT(Appeals), Dehradun dated 22.07.2015 for AY 2009-10 on the following grounds:
1. “The Ld.CIT(A) has erred in partly allowing the appeal of the assessee ignoring the fact that the payment to Shri Sonam Bhatia is not covered by any of the objects of the assessee society.
2. The Ld.CIT(A) has in allowing the appeal of the assessee ignoring the fact that the payment to M/s Mars Catering Services Pvt. Ltd., is not covered by any of the objects of the assessee society.”
The Ld.CIT(A) noted that assessee challenged the action of the AO in assessing income at Rs. 1,03,58,380/- even though the return was filed at (-) Rs. 6.95 crores (deficit). The assessees Counsel has filed detailed submissions to show that arrangement with M/s Mars Catering Services Pvt. Ltd. and Rokeby Guest House were not collusive and entirely need based. The Ld. CIT(A) considering the findings of the AO and submissions of the assessees Counsel found that issue is covered in favour of the assessee by appellate order for AY 2010-11. Accordingly, appeal of assessee was allowed.
It has been brought to our notice that ITAT ‘D’ Bench in the case of the same assessee in AY 2010-11 vide order dated 25.02.2019 dismissed the Departmental appeal. Copy of the order is placed on record. 4. In view of the above, we find that there is no merit in the Departmental appeal. The Ld. CIT(A) noted in his findings that issue is same as has been considered in AY 2010-11. Since in AY 2010-11 ITAT has dismissed the Departmental appeal on the same ground above. Therefore, there is no merit in the Departmental appeal, same is accordingly, dismissed. 5. In the result, the Departmental appeal is dismissed. Order pronounced in the open Court.