DCIT, Central Circle-18, New Delhi V. Montage Enterprises P.Ltd, Delhi

ITA 7612/DEL/2018

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 3269 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2005-2006
• Appeal Filed On: 29-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR US, JUDICIAL MEMBER ITA No.7612 & 7613/Del/2018 Assessment Year: 2005-06 & 2006-07 DCIT Central Circle -18 New Delhi Vs Montage Enterprises P. Ltd., C-53, Shashi Garden, Near Pocket-V, Gurudwara, Mayur Vihar, Phase-I, Delhi PAN No.AACCM8173H (APPELLAN (RESPONDENT) Appellant Ms. Rinku Singh, CIT DR Respondent Sh. M. P Rastogi, Advocate Date of hearing: 26/07/2022 Date of Pronouncement: 26/07/2022 ORDER PER N.K. BILLAIYA, AM: ITA No.7612/Del/2018 and 7613/Del/2018 are two separate appeals by the revenue preferred against two separate orders of the CIT(A)-29, New Delhi dated 13.09.2018 pertaining to A.Y.2005-06 and 2006-07. 2. Since common grievance is involved in both appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity. 2 3. The common grievance in the captioned appeals read as under :- 4. At the very outset the Counsel for the assessee brought to our notice that the issues raised by the revenue have been decided by this Tribunal in favour of the assessee and against the 3 revenue by its order dated 29.06.2018 for A.Y.2008-09 to 2010-11 and subsequently by order dated 26.11.2021 for A.Y.2012-13 and 2013-14. 5. The DR fairly conceded to this. 6. We have carefully perused the orders of the authorities below. We have also gone through the decision of this Tribunal in ITA No.5124/Del/2011 for A.Y.2008-09, 92/Del/2012 for A.Y. 2008-09, 144/Del/2013 for A.Y.2009-10, 475/Del/2013 for A.Y.2009-10, 4426/Del/2013 for A.Y. 2010-11 and 4906/Del/2013 for A.Y. 2010-11. We find force in the contention of the Counsel this Tribunal in the aforementioned appeal has considered similar quarrel and held as under :- 4 7. On finding parity of facts respectfully following the decision of the Coordinate Bench (supra) both the appeals of the revenue are dismissed. 8. Decision announced in the open court on 26.07.2022. Sd/- Sd/- (YOGESH KUMAR US) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .07.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 26.07.2022 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 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