DCIT, CIRCLE- 12(2), NEW DELHI V. INTERGLOBE TECHNOLOGY QUOTIENT PVT. LTD., NEW DELHI

ITA 549/DEL/2018

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 4318 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-05-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 23-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ROHIT JAIN
• Section: 143(3); 10AA; 201; 13; 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.549/DEL/2018 ASSESSMENT YEAR : 2013-14 DCIT, CIRCLE-12(2), NEW DELHI. VS INTERGLOBE TECHNOLOGY QUOTIENT PVT.LTD., GROUND FLOOR, 124, CENTRAL WING, THAPAR HOUSE, JANPATH, NEW DELHI-110001. PAN-AABCI3241H APPELLANT RESPONDENT APPELLANT BY SH. ROHIT JAIN, ADV. RESPONDENT BY MS. SUNITA SINGH, CIT DR DATE OF HEARING 13.04.2021 DATE OF PRONOUNCEMENT 27 .05.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE REVENUE FOR THE ASSESSME NT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-22, NE W DELHI DATED 30.10.2017. THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW, LD.CIT(A) HAS ERRED IN ALLOWING THE CLAIM OF RS.52,51,54,150/ - TOWARDS DEDUCTION UNDER SECTION 10AA OF THE INCOME TAX ACT. 2. LD.CIT(A) HAS ERRED IN NOT EXAMINING THE FACT WH ETHER THE ASSESSEE IS ENGAGED IN THE BUSINESS OF SOFTWARE EXPORT TO BE ELIGIBLE FOR DEDUCTION UNDER SECTION 10AA OF THE INCOME TAX ACT, 1961. 2. THE ONLY EFFECTIVE GROUND RAISED BY THE REVENUE IN THIS APPEAL IS ON ACCOUNT OF DEDUCTION U/S 10AA OF THE INCOME TAX ACT , 1961 (THE ACT). ITA NO.549/DEL/2018 2 | P A GE 3. FACTS GIVING RISE TO THE PRESENT APPEAL ARE THAT THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY ASSESSMENT AND THE ASSESS MENT U/S 143(3) OF THE ACT WAS FRAMED VIDE ORDER DATED 12.02.2016. WHILE FRAM ING THE ASSESSMENT, THE ASSESSING OFFICER DISALLOWED THE CLAIM OF DEDUCTION U/S 10AA OF THE ACT AMOUNTING TO RS. 52,51,54,150/-. THEREBY, HE ASSES SED THE INCOME AT RS.1,09,59,04,890/- AGAINST THE RETURNED INCOME OF RS.57,07,50,740/-. 4. AGGRIEVED AGAINST THIS, THE ASSESSEE PREFERRED A PPEAL BEFORE LD.CIT(A), WHO FOLLOWING THE EARLIER YEAR DECISION, DELETED TH E ADDITION. NOW, THE REVENUE IS IN APPEAL BEFORE THIS TRIBUNAL. 5. LD.CIT DR RELIED ON THE ORDERS OF THE AUTHORITI ES BELOW. 6. LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT TH E ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE IN THE EARLIER YEARS. LD. CIT DR CONCEDED THAT THE ISSUE IN QUESTION IS COVERED IN FAVOUR OF THE ASSES SEE BY THE DECISION OF TRIBUNAL RENDERED IN THE CASE OF ASSESSEE PERTAININ G TO EARLIER YEAR. 7. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.CIT DR COULD NOT REBUT THE FACT THAT DEDUCTION WAS ALLOWED IN THE EARLIER YEARS. WE FIN D THAT THE LD. CIT(A) HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE BY OBSE RVING AS UNDER:- 6. I HAVE CAREFULLY CONSIDERED ALL THE FACTS OF TH E CASE. IN THIS CONNECTION, THE LD. CIT(A)-4, DELHI ALREADY DECIDED THE ISSUE OF AL LOWABILITY OF DEDUCTION U/S 10AA IN THE FAVOUR OF APPELLANT FOR ASSTT. YEAR 201 2-13 AND 2014-15 VIDE IN HIS ORDER DATED 31/08/2017 AND 25/09/2017. 6.1. AS CAN BE SEEN FROM LD. CIT(A) ORDER FOR ASSE SSMENT YEAR 2012-13 AND 2014-15, THE ABOVE DECISION WAS BASED ON DECISION O F THE HONBLE ITAT IN THE ITA NO.549/DEL/2018 3 | P A GE CASE OF APPELLANT ON THE SAME ISSUE OF ALLOWABILITY OF DEDUCTION UNDER SECTION 10AA FOR ASSESSMENT YEAR 2007-08 TO 2010-11 VIDE OR DER DATED 26 TH JULY 2016 IN ITA NO. 419/DEL/2011, 5830/DEL/2011, 1463/DEL/20 13 AND 6144/DEL/2013 IN WHICH IT HAS BEEN HELD THAT THE ASSESSEE IS ELIG IBLE FOR THE CLAIMED DEDUCTION UNDER SEC. 10AA OF THE I T ACT, 1961. THIS DECISION OF HONBLE TRIBUNAL WAS UPHELD BY HONBLE JURISDICTIONAL HIGH COURT, DELHI IN THE CASE OF APPELLANT IN ITA NO. 330/2017 FOR AY 2010-11 VIDE ORDER DATED 22 ND MAY, 2017. 6.2. I HAVE GONE THROUGH THE SUBMISSION OF THE APP ELLANT AND FOLLOWING THE ORDER OF THE LD. CIT(A)-4, DELHI FOR AY 2014-15 ON THE SAME ISSUE AND KEEPING IN VIEW THAT ISSUE UNDER CONSIDERATION IS IDENTICAL FO R THIS ASSESSMENT YEAR (2013- 14), RESPECTFULLY FOLLOWING THE ORDER PASSED BY HON BLE ITAT, DELHI AND CONFIRMED BY JURISDICTIONAL HONBLE HIGH COURT AS MENTIONED A BOVE, IT IS HELD THAT THE ASSESSEE IS ELIGIBLE FOR THE CLAIMED DEDUCTION UNDE R SEC.10AA OF THE INCOME TAX ACT, 1961. THE DISALLOWANCE OF RS.52,51,54,150/- M ADE BY THE ASSESSING OFFICER U/S 10AA IS DELETED. THEREFORE, THE GROUND NO.1 IS DECIDED IN FAVOUR OF THE APPELLANT. 8. FROM THE ABOVE DECISION, IT IS CLEAR THAT THE IS SUE HAS ALREADY BEEN DECIDED IN FAVOUR OF THE ASSESSEE UPTO STAGE OF THE HONBLE JURISDICTIONAL HIGH COURT IN ITA NO.330/2017 FOR ASSESSMENT YEAR 2010-1 1 VIDE ORDER DATED 22.05.2017. THEREFORE, WE DO NOT SEE ANY REASON T O INTERFERE IN THE FINDING OF LD.CIT(A) AND THE SAME IS HEREBY AFFIRMED. THE GRO UNDS RAISED BY THE REVENUE ARE DISMISSED. 9. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIR TUAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 27 TH MAY, 2021. SD/- SD/- (G.S. PANNU) (KUL BHARAT) VICE PRESIDENT JUDICIAL MEMBER * AMIT KUMAR * ITA NO.549/DEL/2018 4 | P A GE COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI