DCIT (International Taxation), Circle-1(1)(1), New Delhi V. Cargill Incorporated, USA

ITA 6359/DEL/2017

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 8772 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-02-2022
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2014-2015
• Appeal Filed On: 12-10-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) ITA No.6359/Del/2017 Assessment Year: 2014-15 DCIT (International Taxation), Circle – 1 (1) (1) New Delhi Vs Cargill Incorporated 15407, Mc Ginty, Minnesota 05339, USA (APPELLANT) (RESPONDENT) Appellant by Sh. Nageshwar Rao, Advocate Sh. Shaitanik Chakrabarty, Advocate Respondent by Sh. N. C. Swain, CIT DR Date of hearing: 16/02/2022 Date of Pronouncement: 16/02/2022 ORDER PER N. K. BILLAIYA, AM: This appeal filed by the revenue is preferred against the order of the CIT(A)-42, New Delhi dated 31.07.2017 pertaining to A.Y. 2014-15 2 2. The grievance of the revenue read as under :- 3 3. At the very outset the Counsel for the assessee stated that the impugned issues have been decided by this Tribunal in assessee’s own case in earlier years. 4. Per contra the DR could not bring any distinguishing decision in favour of the revenue. 5. We have carefully perused the orders of the authorities below. We find that the CIT(A) while deciding the appeal in favour of the assessee has followed the decision given in A.Y.2002-03 to 2013-14. 6. We find that this Tribunal in ITA No.491/Del/2012, 492/Del/2012, 5647/Del/2011, 446/Del/2012, 447/Del/2012, 550/Del/2010 and 5648/Del/2011 for A.Y. 2002-03 to 2008-09 has considered the similar grievance and decided the issue in favour of the assessee and against the revenue. The relevant finding read as under :- 4 5 7. On finding parity of facts, respectfully following the decision of the coordinate Bench (supra), the appeal of the Revenue is dismissed. 8. The order is pronounced in the open court on 16.02.2022 in the presence of both the rival representatives. Sd/- Sd/- (ASTHA CHANDRA) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA* Date:-16.02.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 6 Date of dictation 16.02.2022 Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other member Date on which the approved draft comes to the Sr.PS/PS Date on which the fair order is placed before the Dictating Member for Pronouncement Date on which the fair order comes back to the Sr. PS/ PS Date on which the final order is uploaded on the website of ITAT 17.02.2022 Date on which the file goes to the Bench Clerk Date on which file goes to the Head Clerk. The date on which file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order