Perfetti Van Melle ICT B.V, Gurgaon V. ACIT International Tax, Gurgaon

ITA 1601/DEL/2022

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 2603 (ITAT-DELHI)
• Duration Of Justice: 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2019-2020
• Appeal Filed On: 13-07-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1600 & 1601/Del/2022 Asstt. Year : 2018-19 & 2019-20 Perfetti Van Melle ICT B. V., Global Business Park, Tower A, 1 st Floor, Mehrauli, Gurgaon PAN: AAICP1554F Vs ACIT, International Taxation, Gurgaon (APPELLANT) (RESPONDENT) PAN No. ABJPS2875D & SA No. 219 & 220/Del/2022 (ITA No. 1600 & 1601/Del/2022 Asstt. Year : 2018-19 & 2019-20 Perfetti Van Melle ICT B. V., Global Business Park, Tower A, 1 st Floor, Mehrauli, Gurgaon PAN: AAICP1554F Vs ACIT, International Taxation, Gurgaon (APPELLANT) (RESPONDENT) PAN No. ABJPS2875D Assessee by : Sh. Deepak Chopra, Adv Ms. Rashi Khanna, Adv Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.07.2022 Date of Pronouncement: 27.07.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: These appeals are filed by the Assessee against the order of the ld AO, ACIT, DCIT/ACIT, Int-Tax, Gurgaon dated 23.06.2022 for Assessment Year 2018-19 and 2019-20. 2 2. During the hearing of the stay petition, it was accepted and it was consented by both the parties that the issues involved in the present appeal are squarely covered by the order of the Tribunal in Assessee’s own case in ITA No. 139/Del/2021 for Assessment Year 2017-18 allowing the appeal of the Assessee. Since, the matter is squarely covered by the ratio laid down in the order of the Tribunal in assessee’s own case, the same ratio is being followed for the years before us. 3. In the result, the appeals of the Assessee are allowed. 4. In view of the order passed above, the stay applications are dismissed as infructuous. Order Pronounced in the Open Court on 27/07/2022. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated:27/07/2022 *AK Keot, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR