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Income Tax Appellate Tribunal, DELHI ‘C’ BENCH,
Before: SHRI N.K. BILLAIYA, & SHRI SUDHANSHU SRIVASTAVA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals) - Rohtak dated 03.02.2015 pertaining to assessment year 2011-12.
The sum and substance of the grievance of the Revenue is that the ld. CIT(A) erred in not treating the assessee in default within the provisions of section 201(1) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'.
At the very outset, the ld. AR stated that the issue is squarely covered in favour of the assessee and against the Revenue by the order of the Tribunal in assessee’s own case for A.Y 2010-11.
The ld. DR could not bring any distinguishing decision in favour of the Revenue.
We have carefully considered the orders of the authorities below. We find force in the contention of the ld. AR. An identical issue was considered by the Tribunal in and ITA No. 941/DEL/2015. The relevant findings of the co-ordinate bench read as under:
“13. As appeal of the revenue are on issue of certain deduction of CIT(A) about applicability of decision of the Hon’ble Supreme Court. However, when we have already held that assessee was not required to deduct tax at source on discount and roaming charges, the appeal of the revenue becomes infructuous in absence of any TDS liability and hence appeal of the revenue is dismissed.
In result, for A.Y. 2010-11 and ITA No. 2382/DEL/2015 for A.Y. 2011-12 filed by assessee are allowed. ITA No. 852/DEL/2015 for A.Y. 2010-11 filed by the Revenue is dismissed.”
Respectfully following the findings of the co-ordinate bench, we decline to interfere. Grounds raised by the Revenue stand dismissed.
In the result, the appeal of the assessee in is dismissed.
The order is pronounced in the open court on 11.06.2018.