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Income Tax Appellate Tribunal, DELHI BENCHES “A” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
This appeal by assessee has been directed against the order of the Ld. CIT(A)-XXX, New Delhi, dated 24.11.2014, for the A.Y. 2006-2007, challenging the order of the Ld. CIT(A) in sustaining the disallowance of Rs.8,25,469/- under section 40A(3) of the I.T. Act, 1961.
2 ITA.No.1356/Del./2015 Business Park Promoters Pvt. Ltd., New Delhi 2. In this case, the A.O. passed the assessment order under section 153A of the I.T. Act, dated 25.03.2013. The A.O. noted that in this case assessment was completed under section 153A/143(3) of the I.T. Act vide order dated 30.12.2009 at an income of Rs.1.13 crore after making certain additions and addition also made at Rs.8,25,469/- on account of disallowance under section 40A(3) of the I.T. Act. The assessee was asked to explain why the above referred addition made in earlier assessment should not be made again. The A.O. after considering the explanation of assessee made the addition of Rs.8,25,469/- under section 40A(3) of the I.T. Act. The Ld. CIT(A) confirmed the addition and dismissed the appeal of assessee.
The Ld. CIT(A) noted in his finding that similar issue have been considered by the Ld. CIT(A) vide order dated 24.12.2012.
Learned Counsel for the Assessee, at the outset, submitted that earlier order of the Ld. CIT(A) dated 24.12.2012
3 ITA.No.1356/Del./2015 Business Park Promoters Pvt. Ltd., New Delhi was subject matter in appeal before ITAT, A-Bench in appeal of assessee for A.Y. 2006-2007 in ITA.No.1732/Del./2013 and the Tribunal vide order dated 20.04.2015, deleted the same addition. Copy of the order is filed on record. He has, therefore, submitted that since this addition is repeated on the basis of the order of the earlier assessment order, which have been set aside now, therefore, present addition may also be covered by the same order of the Tribunal and addition may be deleted.
The Ld. D.R. did not dispute this fact.
Considering the facts of the case in the light of the order of the Tribunal dated 20.04.2015 (supra), whereby the identical addition of Rs.8,25,469/- have been deleted by the Tribunal, therefore, similar addition cannot be repeated in the present proceedings. The A.O. noted in his order that addition was made in earlier assessment year and why it should not be repeated here. The Ld. CIT(A) also followed his earlier order which is set aside by the Tribunal. Therefore, same addition cannot be sustained in the present proceedings. In this view of 4 ITA.No.1356/Del./2015 Business Park Promoters Pvt. Ltd., New Delhi the matter, we set aside the orders of the authorities below and delete the entire addition.
In the result, appeal of the assessee is allowed.
Order pronounced in the open Court.