ACIT(OSD), RANGE -10, NEW DELHI, ITO C.R. BUILDING V. INDRAPRASTHA GAS LTD., IGL, BHAWAN

ITA 3634/DEL/2025

AI Insights

The case involves two appeals by the Revenue against Indraprastha Gas Ltd. concerning the assessment orders for the years 2017-18 and 2018-19, which pertained to the claim of additional depreciation. The Tribunal referenced earlier decisions in the assessee's favor for the years 2007-08, 2011-12 to 2016-17, which had been upheld by the Hon'ble Delhi High Court. The Revenue conceded that the issue had been settled in favor of the assessee in previous years. Consequently, the Tribunal dismissed the Revenue's appeals, affirming the CIT(A)'s decisions.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785473 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2017-2018
• Appeal Filed On: 30-05-2025
• Other Referred Cases: ITA No.6305/Del/2019, ITA No.7551/DEL/2018, ITA No.6489/Del/2017
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: ROHIT JAIN; ASHISH MEHNDIRATTA
• Keywords: Set aside; Depreciation; Additional depreciation
• Section: 143(3)

Judgement Text

"ITA Nos.3634 & 3635/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTNAT MEMBER ITA Nos.3634 & 3635/Del/2025 [Assessment Years: 2017-18 & 2018-19] ACIT (OSD), Range-10, New Delhi Vs Indraprastha Gas Ltd. Plot No.4, IGL Bhawan, Sector-9, R.K.Puram, New Delhi-110022. PAN-AAACI5076R Appellant Respondent Revenue by Ms. Ankush Kalra, Sr.DR Assessee by Shri Rohit Jain, CA & Shri Ashish Mehndiratta, CA Date of Hearing 16.10.2025 Date of Pronouncement 27.10.2025 ORDER PER AMITABH SHUKLA, AM, Both captioned appeals have been preferred by the Revenue against order, both dated 12.03.2025 of the ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as ‘ld. CIT(A)’) arising out of assessment order dated 30.11.2019 passed u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) pertaining to Assessment Year Printed from counselvise.com ITA Nos.3634 & 3635/Del/2025 Page | 2 2017-18 and assessment order dated 04.05.2021 passed u/s 143(3) r.w.s. 144B of the Act by 2018-19 respectively. 2. Both appeals filed by the Revenue have similar and identical issues. Therefore, both appeals are adjudicated by a common order for the sake of convenience. 3. At the outset, Ld. Counsel for the assessee submitted that the impugned issue of veracity of claim of additional depreciation made by the assessee has been decided in its favour by this Tribunal in assessee’s own case for AY 2007-08, 2011-12 to 2016-17. It was submitted that for AY 2007-08, the deletion of addition has been confirmed by the Hon’ble Jurisdictional High Court. 4. Per contra, Ld.Sr. DR for the Revenue fairly conceded to this. 5. We have carefully perused the material available on records in the light of rival arguments. We have noted that in assessee’s own case for AY 2016-17, this Tribunal in ITA No.6305/Del/2019 dated 15.06.2022 ruled as under:- Printed from counselvise.com ITA Nos.3634 & 3635/Del/2025 Page | 3 3. “At the very outset, the ld. counsel for the assessee stated that this quarrel has been settled by this Tribunal in favour of the assessee and against the Revenue in earlier Assessment Years starting from 2007-08 to 2015-16. The ld. counsel for the assessee further stated that in Assessment Year 2007-08, the deletion of the addition has been upheld by the Hon'ble Delhi High Court. 4. The ld. DR fairly conceded to this. 5. We have carefully perused the orders of the authorities below. We find force in the contention of the ld. counsel for the assessee. This Tribunal in ITA No. 7551/DEL/2018 order dated 11.03.2022 for Assessment Year 2015- 16 has decided the quarrel as under: 9. We have heard the rival submissions and perused the material on record. The issue in the present ground of Revenue is 6 with respect to allowing the claim of additional depreciation. We find that CIT(A) while deciding the issue has noted that the facts of the case under consideration were similar to A.Y. 2007-08. We further find that while deciding the identical issue in assessee’s own case for A.Y. 2011-12 & 2012-13, the Co-ordinate Bench of Tribunal vide order dated 19.03.2021 and following the decision of Tribunal in assessee’s own case in ITA No.6489/Del/2017 order dated 05.01.2021 for A.Y. 2013-14 held the issue to be covered in assessee’s favour. Before us, Revenue has not placed any material on record to demonstrate that the facts in the case in the year under consideration and that of earlier years are different and distinguishable and further no material has been placed by the Revenue to demonstrate that the decision rendered by the Tribunal in assessee’s own case in earlier years has been stayed/ set aside/ overruled by higher judicial forum. In such a situation, we find no reason to interfere with the order of CIT(A). Thus grounds of the Revenue are dismissed. 6. Respectfully following the findings of the co-ordinate bench, we decline to interfere with the findings of the ld. CIT(A). 7. In the result, the appeal of the Revenue in ITA No. 6305/DEL/2019 is dismissed.” 6. We have further noted that the facts of the present case are identical to those of earlier years in which this Tribunal has accorded relief. Respectfully following the findings of the Co-ordinate Bench, we decline to interfere with the findings of the Ld. First Appellate Printed from counselvise.com ITA Nos.3634 & 3635/Del/2025 Page | 4 Authority. Accordingly, all the grounds in both appeals filed by the Revenue are dismissed. 7. In the result, both appeals of the Revenue are dismissed. Order pronounced in the open court on 27th October, 2025. Sd/- Sd/- Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 27.10.2025 *Amit Kumar, Sr.P.S.* Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "