Appeal details
Counselvise Citation
[2022] 103 COUNSELVISE.COM (IT) 7942 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 year(s) 10 month(s) 10 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-11-2022
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
I
Next Hearing Date
30-11-2022
Assessment Year
misc
Appeal Filed On
19-01-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘I’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER ITA No.8111/DEL/2018 [Assessment Year: 2013-14] Avaya India Private Limited, 202, Platina, 2 nd Floor, Plot No. C-59, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai-400051 Vs Addl. Commissioner of Income Tax, Special Range-1, New Delhi PAN-AAECA3592N Assessee Revenue Assessee by Sh. Prashant Meharchandani, Adv. Revenue by Sh. Sandeep Kumar, Sr. DR Date of Hearing 01.12.2022 Date of Pronouncement 01.12.2022 ORDER PER SHAMIM YAHYA, AM, This appeal by the assessee is directed against the order of Ld. CIT (Appeals)-44, New Delhi, dated 28.09.2018 for the Assessment Year 2015-16. 2. The grounds of appeal read as under:- 1. Ground No.1 - Disallowance of car lease rental payments amounting to INR 7,49,34,033 1.1 On the facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals), Delhi ['learned CIT(A)] has, vide its order passed under section 250 of the Income Tax Act, 1961 ('Act'), erred in confirming the action of the Additional Commissioner of Income Tax, Special Range-1, New Delhi ('learned AO') for disallowance made under section 40(a) (ia) of the Act on account of non- deduction of tax at source on car lease rental payments. 2 ITA No.8111/Del/2018 1.2 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in holding the disallowance under section 40(a)(ia) of the Act for other minor items aggregating to IN 40,000 included in car lease rental payments. 1.3 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in holding that the second proviso to section 40(a) (la) of the Act is not applicable to the subject AY i.e. AY 2013-14. 1.4 On the facts and circumstances of the case and in law, the learned CIT(A) has erred in not allowing the deduction for car lease rental payments amounting to IN 7,49,34,033 to the Appellant in accordance with second proviso to section 40(a)(ia) of the Act. 2. Ground No. 2 - General a) Each of the above ground is independent and without prejudice to the other grounds of appeal preferred by the Appellant.” 3. At the outset, in this case, the ld. Counsel for the assessee submitted that the assessee does not want to pursue the appeal and requested that permission may be granted to withdraw the same. 4. The Ld. DR has no objection in this regard. 5. Accordingly, this appeal by the assessee is dismissed as withdrawn. 6. In the result, the appeal of the assessee stands dismissed. Order pronounced in the open court on 01 st December, 2022. Sd/- Sd/- (NARENDER KUMAR CHOUDHRY] [SHAMIM YAHYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Delhi; Dated: 01.12.2022. f{x~{tÜ f{x~{tÜf{x~{tÜ f{x~{tÜ Copy forwarded to: 1. Appellant 2. Respondent 3 ITA No.8111/Del/2018 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi
AI Insights
The case involves Avaya India Private Limited appealing against the order of the Ld. CIT (Appeals)-44, New Delhi, which confirmed the disallowance of car lease rental payments amounting to INR 7,49,34,033. The disallowance was made under section 40(a)(ia) of the Income Tax Act, 1961 due to non-deduction of tax at source on these payments. The assessee raised several grounds regarding the applicability of the second proviso to section 40(a)(ia) for the Assessment Year 2013-14, among other issues. However, during the proceedings, the assessee's counsel requested to withdraw the appeal, which was granted by the tribunal.
