ACIT SPECIAL RANGE-1, NEW DELHI vs. AGRICULTURAL INSURANCE COMPANY OF INDIA LTD., NEW DELHI
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 891/Del/2019 : Asstt. Year : 2015-16 Addl. CIT, Vs Agricultural Insurance Company of India Ltd., 20th Floor, Ambadeep Special Range-1, New Delhi-110001 Building, 14, KG Marg, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAECA2874P Assessee by : Sh. Akash Singhal, CA & Ms. Komal Kaushik, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 18.04.2023 Date of Pronouncement: 30.06.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the Revenue against the order of ld. CIT(A)-32, New Delhi dated 22.11.2018.
At the outset, it was brought to our notice that the identical issue of disallowance u/s 14A and interest on corpus fund has been a subject matter of adjudication in assessee’s own case for A.Y. 2012-13 by the Tribunal vide order dated 06.11.2019 in ITA No. 1279/Del/2016 and also in ITA No. 6647/Del/2016 for A.Y. 2008-09 vide order dated 05.04.2022. In the absence of any change in the factual matrix and legal proposition, the appeal of the revenue is hereby dismissed.
2 ITA No. 891/Del/2019 Agricultural Insurance Company of India Ltd. 3. In the result, the appeal of the Revenue is dismissed. Order Pronounced in the Open Court on 30/06/2023.
Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 30/06/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR