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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SMT DIVA SINGH
The present appeal has been filed by the assessee assailing the correctness of the order dated 18.10.2017 of CIT (A) – 21, New Delhi pertaining to 2010-11 assessment year on the following grounds : -
1. “Initiating proceedings u/s 147/148 of the Income Tax Act 1961 (the Act) without there being any valid reason leading to any belief of escapement of income;
2. Assessment order u/s 147/143(3) of the Act without providing reasons for reopening the assessment and allowing opportunity of filing objections to the reopening the completed assessment.
3. Making an addition of Rs. 4,88,162/- towards expenditure incurred to the tune of 40% of the incentive bonus and additional conveyance allowance.”
2. However at the time of hearing ld. AR submitted that he would not be pressing ground No. 1 and 2 and confine his arguments only to ground No.
3. In view thereof, the aforesaid two grounds are dismissed as withdrawn/not pressed.
3. Addressing Ground No. 3, it was his submission that the assessee is a Development Officer with LIC and the issue which is a subject matter of consideration in the present proceedings, has come up for consideration before the ITAT in assessee’s own case for 1995-96 to 1998-99 assessment years. The ITAT had remanded the same to the A.O. vide order dated 31.5.2004 in & 819/DEL/2003. Said order, it was submitted, is available at paper book at page 1 and 2 . Attention was invited to paper book page 3 to state that the A.O. after necessary verification had granted relief to the assessee. Similarly in 2009-10 assessment year, it was submitted, the relief granted by the CIT(A) XXX New Delhi in the case of assessee vide order dated 8.5.2013 in ITA No.
ITA 6929/Del/2017 Page 2 of 2 3248/11-12 was not challenged by the Revenue on the grounds of the low tax effect. Accordingly it was submitted that issue stands covered.
Ld. Sr. DR considering the past history submitted that he would have no objection if following the order of ITAT, the issue is remanded back to the AO.
I have heard the submission and perused the material available on record. It is seen that the Coordinate Bench vide a common order for three consecutive years in the case of the assessee set aside the identical claim to the AO. Accordingly, in the light of the submissions of the parties before the Bench, considering the peculiar facts and circumstances of the present case following the judicial precedence available in assessee's own case, the impugned order is set aside to the file of the A.O. with a direction to grant necessary relief in accordance with law. Needless to say that the assessee shall be given a reasonable opportunity of being heard.
In the result appeal of the assessee is allowed for statistical purposes. This order was pronounced in the open court on 16.07.2018