ITO, New Delhi V. Neo Planet, New Delhi

ITA 3765/DEL/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 6889 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-05-2009
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 25-05-2009
• Assessment Year: 2002-2003
• Appeal Filed On: 24-12-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S K GUPTA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA : VICE PRESIDENT AN D SHRI GEORGE MATHAN : JUDICIAL MEMBER ITA NO. 3765/DEL/08 ASSTT. YR: 2002-03 INCOME-TAX OFFICER VS. NEO PLANET, WARD-24(4), NEW DELHI. 42, VASANT LOK, VASANT VIH AR, NEW DELHI. PAN/GIR NO. AADFN5700H ( APPLICANT ) ( RESPONDENT ) APPELLANT BY : SMT. ABHA RANI SINGH DR RESPONDENT BY : SHRI S.K. GUPTA CA O R D E R PER G.E. VEERABHADRAPPA, V.P: THIS APPEAL, BY THE REVENUE, ARISES OUT OF THE ORDE R DATED 7-10-2008 OF THE CIT(A)-23, NEW DELHI FOR A.Y. 2002-03. 2. THE REVENUE IS AGGRIEVED BY THE ACTION OF THE C IT(A) IN DELETING THE ADDITION OF RS. 9,87,000/- PAID TO MRS. HINA JETHA PROP. OF M/S RAS CONSULTANCY COMPANY AS CONSULTANCY FEE. 3. BEFORE US, THE LEARNED AR OF THE ASSESSEE ADMITT ED THAT IDENTICAL ISSUE AROSE IN ASSESSEES OWN CASE FOR A.Y. 2003-04 AND T HE ITAT DELHI BENCH E VIDE ORDER DATED 19-12-2008 IN ITA 3639/DEL/07, IN PARAS 5.1 & 5.2 OF THE AFORESAID ORDER, AFTER DISCUSSING LICENSE DEED, ENTERED INTO BETWEEN THE 2 PARTIES, CAME TO THE CONCLUSION THAT THE RECIPIENTS HAD NOT RENDERED ANY SERVICES TO THE ASSESSEE FOR WHICH THE PAYMENT HAD BEEN MADE. IN THE LIGHT OF THE ABOVE FINDING, WE REVERSE THE ORDER OF CIT(A) A ND ORDER OF AO, MAKING THE DISALLOWANCE STANDS RESTORED. 4. IN THE RESULT, REVENUES APPEAL IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON 25-05-2009. ( GEORGE MATHAN ) ( G.E. VEERABHADRAPPA ) JUDICIAL MEMBER VICE PRESIDENT DATED: 25-05-2009. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR