DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. SMS MEVAC UK LTD., NEW DELHI

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ITA 5139/DEL/2016Status: DisposedITAT Delhi05 March 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)2 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 noted that the CIT(A) relied on a prior Tribunal order, and the Department did not provide evidence that this order was challenged or stayed by the High Court. Therefore, the Tribunal found no reason to interfere with the CIT(A)'s orders.

What were the facts?

The Department has filed appeals challenging the orders of the CIT(A) for Assessment Years 2013-14 and 2014-15. The Assessee's Representative argued that the issues are covered by a previous Tribunal order for Assessment Year 2012-13.

What were the issues?

Whether the CIT(A)'s order, which relied on a previous Tribunal order, is sustainable when the Department has not demonstrated any challenge or stay against the said previous order.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Appellant: Adv and Sh. Devvrat Tiwari
Hearing: 17/07/2025Pronounced: 23/07/2025

Heard together (2 matters)

I.T.A. No. 5139/DEL/2024
I.T.A. No. 5106/DEL/2024

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER YOGESH KUMAR, U.S. JM: Both the captioned appeals are filed by the Department challenging the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 09/09/2024 for the Assessment Year 2013-14 and 2014- 15 respectively.

2.

At the time of hearing, the Ld. Assessee's Representative submitted that the issues involved in the present Appeals are squarely covered by the order of the Tribunal for Assessment Year 2012-13 in 2019 dated 14/06/2024. Further submitted that the Ld. CIT(A) has relied on the very same order of the Tribunal dated 14/06/2024 for Assessment Year 2012-13, therefore, there is no error in the order of the Ld. CIT(A), thus sought for dismissal of the Appeal of the Revenues.

3.

The Ld. Departmental Representative by relying on the orders of the A.O., sought for dismissal of the captioned appeals.

4.

We have heard both the parties and perused the material available on record. The Ld. CIT(A) while deciding the Appeals for Assessment Year 2013-14 and 2014-15, relied on the order of the dated 14/06/2024. The Ld. Ld. Departmental Representative has not brought anything on record to show that the said order of the Tribunal for Assessment Year 2012-13 either challenged before the Hon'ble High Court or the said order of the Tribunal has been stayed/reversed by the Hon'ble High Court.

Considering the above facts and circumstances, we find no reason to interfere with the impugned orders of the Ld. CIT(A). Accordingly, theAppeals of Department in and 5106/Del/2024 are dismissed as devoid of merits.

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