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Facts
The Revenue filed an appeal against the CIT(A)'s order which held that the assessee was not liable to deduct tax at source on external development charges. The CIT(A) had decided the issue in favor of the assessee, relying on a judgment of the Hon'ble Delhi High Court in the assessee's own case (WP(C) 6742/2022).
Held
The Tribunal dismissed the Revenue's appeal, stating that the grounds merely questioned the CIT(A)'s decision to follow a High Court judgment in the assessee's own case. Such grounds are invalid without demonstrating factual differences or a subsequent contrary Supreme Court order.
Key Issues
Whether the assessee was liable to deduct tax at source on external development charges, and the validity of the CIT(A)'s reliance on a High Court judgment in the assessee's own case.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCHES: G : DELHI
Before: DR. B.R.R. KUMAR & SHRI ANUBHAV SHARMA
BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2014-15 ITO, Vs S.S. Group Pvt. Ltd., Ward 77(1), Plot No., SS House, New Delhi. Bhagwan Mahaveer Marg, Sector-44, Gurgaon. PAN: DELS45223D (Appellant) (Respondent) Assessee by : Ms Rano Jain, Advocate & Ms Mansi Jain, CA Revenue by : None Date of Hearing : 06.02.2024 Date of Pronouncement : 14.02.2024 ORDER PER ANUBHAV SHARMA, JM:
This appeal preferred by the assessee is against the order dated 10.08.2023 of the Commissioner of Income-tax (Appeals) for assessment year 2014-15.
Heard. An adjournment application is moved on behalf of the Revenue. However, the ld. DR has pointed out that the ld.CIT(A) has passed the impugned order taking into consideration the judgement of the Hon’ble Delhi High Court in assessee’s own case.
It comes up that the issue involved is whether the assessee was not liable to deduct tax at source on external development charges. The ld.CIT(A), taking into consideration the judgement of the Hon’ble Delhi High Court in WP(C) 6742/2022 in a bunch of cases decided on 24.03.2023, has decided the issue in favour of the assessee for which the Revenue is aggrieved.
We find no justification in the adjournment request. The same is rejected.
Further, the grounds as raised are only questioning the wisdom of the ld.CIT(A) to have followed the judgement of the Hon’ble Delhi High Court in assessee’s own case which in itself cannot be a valid ground of appeal without pointing out as to how the facts are different or if there is any subsequent order of the Hon’ble Supreme Court contrary to the law relied by the ld.CIT(A). The grounds have no substance. The appeal of the Revenue is dismissed. Order pronounced in the open court on 14.02.2024.