M/S. AVERY DENNISON (INDIA) PRIVATE LIMITED,GURGAON vs. ACIT, NEW DELHI

ITA 4869/DEL/2014Status: DisposedITAT Delhi04 December 2015AY 2008-093 pages

AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal followed its decision from the preceding year. It allowed the appeal filed by the assessee and dismissed the appeal filed by the Revenue.

What were the facts?

The assessee and the Revenue filed cross-appeals for assessment year 2008-09. Both parties agreed that the facts and circumstances were similar to the preceding assessment year 2007-08.

What were the issues?

The primary issue was whether the decision in the preceding assessment year was applicable to the current assessment year, given the similarity in facts and circumstances.

AI-generated summary — verify with the full judgment below

Before: SHRI J.S. REDDY & SMT. BEENA PILLAI

For Appellant: Shri Tarun Arora, CA

For Respondent: Smt. Susan D. George, Sr. DR

Pronounced: 04.12.2015

ORDER PER BENCH: These are cross appeals for assessment years 2008-09, arising out of the CIT(A)’s order dated 06.06.2014. Both the sides are in agreement, that the facts and circumstances in the year under consideration are, mutatis mutandis, similar to those of the A.Y.2007-08. Following the view taken by us for such preceding year in a separate order, we allow the appeal filed by the assessee and dismiss the appeal filed by the Revenue.

The order is pronounced in the open court on 04.12.2015

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