M/s. Avery Dennison (India) Private Limited, Gurgaon V. ACIT, New Delhi

ITA 4869/DEL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98031 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-12-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I2
• Next Hearing Date: 05-10-2015
• Assessment Year: 2008-2009
• Appeal Filed On: 05-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

1 ITA NO. 48 69/DEL/2014 IT A NO. 4934/DEL/2014 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH:I-2 NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMB ER & SMT. BEENA PILLAI, JUDICIAL MEMBER I.T.A .NO. 4869/DE L/2014 (ASSESSMENT YEAR-2008- 09) AVERY DENNISON (INDIA) P. LTD. BLOCK B-1, PLOT NO. F-2, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI. AAACA6163D VS ACIT (OSD), CIT-1, NEW DELHI. APPELLANT BY SHRI TARUN ARORA, CA SH. GYAN P. SRIVASTAVA, ADV. RESPONDENT BY SMT. SUSAN D. GEORGE, SR. DR I.T.A .NO. 4934/DEL/2014 (ASSESSMENT YEAR-2008- 09) ACIT (OSD), CIT-1, NEW DELHI. VS AVERY DENNISON (INDIA) P. LTD. BLOCK B-1, PLOT NO. F-2, MOHAN COOPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI. AAACA6163D APPELLANT BY SMT. SUSAN D. GEORGE, SR. DR RESPONDENT BY SHRI TARUN ARORA, CA SH. GYAN P. SRIVASTAVA, ADV. 2 ITA NO. 48 69/DEL/2014 IT A NO. 4934/DEL/2014 ORDER PER BENCH : THESE ARE CROSS APPEALS FOR ASSESSMENT YEARS 2008- 09, ARISING OUT OF THE CIT(A)S ORDER DATED 06.06.2014. BOTH THE SIDES ARE IN AGREEMENT, THAT THE FACTS AND CIRCUMSTANCES IN THE YEAR UNDER CONSIDERATION ARE, MUTATIS MUTANDIS , SIMILAR TO THOSE OF THE A.Y.2007-08. FOLLOWING THE VIEW TAKEN BY US FOR SUCH PRECEDING Y EAR IN A SEPARATE ORDER, WE ALLOW THE APPEAL FILED BY THE ASSESSEE AN D DISMISS THE APPEAL FILED BY THE REVENUE. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 04.12. 2015 SD/- SD/- (J.S. REDDY) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 04.12.2015 *KAVITA, P.S. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF HEARING 05.10.2015 DATE OF PRONOUNCEMENT 04.12.2015 3 ITA NO. 48 69/DEL/2014 IT A NO. 4934/DEL/2014