ACIT, New Delhi V. M/s. Discovery Communication India, New Delhi

ITA 1106/DEL/2011

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 1284 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-01-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-12-2012
• Assessment Year: 2004-2005
• Appeal Filed On: 01-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DEEPAK SEHGAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `B : NEW DELHI) BEFORE SHRI U.B.S. BEDI, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.1106/DEL./2011 (ASSESSMENT YEAR : 2004-05) ACIT, CIRCLE 10(1), VS. DISCOVERY COMMUNICATION INDIA, NEW DELHI. 9/1B, QUTAB INSTITUTIONAL AREA, ARUNA ASAF ALI MARG, NEW DELHI. (PAN/GIR NO.AAACD4746K) (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI KAPIL GOEL, CA, REVENUE BY : SHRI DEEPAK SEHGAL, SR.DR ORDER PER U.B.S. BEDI, J.M. THIS APPEAL OF THE DEPARTMENT IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A)- XVIII, NEW DELHI DATED 01.11.2010, RELEVANT TO ASSE SSMENT YEAR 2004-05, WHEREBY DELETION OF ADDITION MADE ON ACCOUNT OF ADVERTISEME NT EXPENSES HAS BEEN CHALLENGED. 2. FACTS INDICATE THAT ASSESSING OFFICER DISALLOWED ADVERTISEMENT EXPENSES OF RS.1,24,18,732/- OUT OF TOTAL ADVERTISEMENT EXPENSE S OF RS.3,10,29,992/- INCURRED BY THE ASSESSEE DURING THE YEAR UNDER APPEAL. AGAINST THE DISALLOWANCE OF ADVERTISEMENT EXPENSES OF RS.1,24,18,732/-, ASSESSEE TOOK UP THE MATTER IN APPEAL AND IN WRITTEN SUBMISSIONS, ASSESSEE ARGUED BEFORE FIRST APPELLATE AUTHORITY THAT THIS ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE FOR ASSESSMENT YE AR 2002-03 BY CIT(A)-XIII, NEW DELHI VIDE ORDER DATED 20.12.2007 IN I.T.A. NO.60/0 5/06 AND THE APPEAL FILED BY THE REVENUE IN THIS REGARD HAS BEEN DISMISSED BY ITAT, DELHI BENCH D VIDE ORDER DATED 25.09.2009 IN I.T.A. NO.850/DEL./2008, IT WAS POINT ED OUT THAT ABOVE ISSUE HAS ALSO BEEN DECIDED IN FAVOUR OF THE ASSESSEE FOR ASSESSMENT YE AR 2003-04 BY THE CIT(A)-XIII, NEW DELHI VIDE HIS ORDER DATED 20.10.2010 IN APPEAL NO. 53/06-07 AND BY FURNISHING COPIES OF I.T.A. NO.1106/DEL./2011 (A.Y. : 2004-05) 2 2 THESE ORDERS, ASSESSEE PLEADED FOR DELETION OF THE IMPUGNED ADDITION MADE BY THE ASSESSING OFFICER. 3. CIT(A) ON CONSIDERATION OF THE MATTER HAS OBSERV ED THAT SINCE FACTS OF THIS YEAR ARE IDENTICAL, SO, FOLLOWING THE DECISION OF THE CI T(A) AND ITAT FOR EARLIER YEARS, THE ADDITION MADE IN THIS REGARD WAS DELETED. DEPARTME NT TOOK UP THE MATTER IN APPEAL. 4. AT THE VERY OUTSET, LD.COUNSEL FOR THE ASSESSEE SUBMITTED THAT ISSUE IS SQUARELY COVERED BY THE DECISIONS OF THE TRIBUNAL FOR ASSESS MENT YEAR 2002-03 AND 03-04 DATED 25.09.2009 AND 03.03.2011, RESPECTIVELY. SINCE, I SSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE, THEREFORE, CIT(A)S ORDER TO DELETE T HE IMPUGNED ADDITION NEEDS FURTHER CONFIRMATION FOLLOWING THE TRIBUNAL ORDER FOR BOTH THE YEARS. IT WAS THUS PLEADED FOR CONFIRMATION OF THE ORDER. 5. LD.DR COULD NOT CONTROVERT THIS FACTUAL ASPECT, BUT PLEADED FOR SETTING ASIDE THE ORDER OF CIT(A) AND RESTORING THAT OF THE ASSESSING OFFICER. 6. AFTER HEARING BOTH THE SIDES, CONSIDERING THE MA TERIAL ON RECORD, WE FIND THAT ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE AND N EITHER CONTRARY MATERIAL HAS BEEN PLACED ON RECORD NOR ANY HIGHER COURTS DECISION HAS BEEN PRODUCED OR CITED. SINCE, THE CIT(A) HAS ALREADY FOLLOWED EARLIER ORDER, SO THE I SSUE IS COVERED IN FAVOUR OF THE ASSESSEE, THEREFORE, FOLLOWING THE PRECEDENTS, WE U PHOLD THE ORDER OF THE CIT(A) AND DISMISS THE APPEAL OF THE REVENUE BEING DE VOID OF ANY MERITS. 7. AS A RESULT, THE APPEAL OF THE REVENUE GETS DISM ISSED. ORDER PRONOUNCED IN OPEN COURT ON 04.01.2013. SD/- SD/- (T.S. KAPOOR) ACCOUNTANT MEMBER (U.B.S. BEDI ) JUDICIAL MEMBER DATED : JAN. 04, 2013 SKB COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (CONCERNED). 4. CIT(A)-XIII, NEW DELHI. 5. CIT(ITAT) DEPUTY REGISTRAR, ITAT I.T.A. NO.1106/DEL./2011 (A.Y. : 2004-05) 3 3