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Income Tax Appellate Tribunal, DELHI BENCH : F : NEW DELHI
Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI
(Appellant) (Respondent) Appellant by : Shri S. Krishnan, Advocate Respondent by: Shri Ravi Kant Gupta, Sr.DR Date of Hearing : 08.08.2018 Date of Pronouncement: 09.08.2018 ORDER PER R.S. SYAL, VP: This appeal by the assessee is directed against the order passed by the CIT(A) on 20.06.2014 in relation to Assessment Year 2007-08. 2. Briefly stated, the facts of the case are that the Assessing Officer completed the assessment u/s 143(3) making additions, inter alia, Rs.10,58,630/- towards warranty services and Rs.11,66,152/- under section 40(a)(ia) of the Act. Thereafter, notice u/s 148 was issued, pursuant to which the assessment order under consideration was passed. In the instant appeal, we are concerned only with the above two additions, which were also made in the original assessment.
We have heard both the sides and perused the relevant material on record. The ld. CIT(A) noticed on the last page of his order that Ground Nos.5 to 8 taken by the assessee were dismissed by his predecessor and, hence, the same were again dismissed. The subject matter of Ground No.5 before the ld. CIT(A) is the first addition of Rs.10,58,630/- impugned in the instant appeal and the subject matter of ground No.8 before the ld.CIT(A) in Form No. 35 is the disallowance u/s 40(a)(ia) amounting to Rs.11,66,152/- which is impugned vide ground No.2 of the appeal memo before the Tribunal. The original proceedings came up for consideration before the Tribunal. Vide order dated 30.03.2016 in the Tribunal has restored the matter to the file of Assessing Officer in respect of the first addition of Rs.10,58,630/- towards warranty services and has deleted the other addition of Rs.11,66,152/- made u/s 40(a)(ia) of the Act. Since the facts and circumstances of the instant two grounds before us 2 are similar to those considered and decided by the Tribunal in the grounds of appeal emanating from assessment u/s 143(3), respectfully following the precedent, we remit the issue of disallowance of Rs.10,58,630/- towards warranty services to the Assessing Officer to be decided in consonance with the directions given by the Tribunal; and the second disallowance of Rs.11,66,152/- is hereby deleted.
In the result, the appeal filed by the assessee is partly allowed.
The decision was pronounced in the open court on 09.08.2018.