American Express (India) Pvt. Ltd., New Delhi V. DCIT, New Delhi

MA 42/DEL/2021

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 121412 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 11-05-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Next Hearing Date: 11-05-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 25-02-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: AKSHAY UPPAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SAHRMA, JUDICIAL MEMBER M.A No.42/Del/2021 ( In ITA No.355/Del/2016) Assessment Year: 2011-12 American Express (India) Pvt. Ltd. Metropolitan Saket, 7 th Floor, Office Block District Centre Saket New Delhi-110017 PAN No.AAACA8163F Vs DCIT New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Akshay Uppal, Advocate Respondent by Sh. Kanav Bali, Sr. DR Date of hearing: 12/05/2023 Date of Pronouncement: 12/05/2023 ORDER PER N. K. BILLAIYA, AM: This miscellaneous application by the assessee is directed towards the order of this Tribunal in ITA No.355/Del/2016 pertaining to A.Y. 2011-12. 2. Representatives of both the sides were heard at length. The miscellaneous application carefully perused. The sum and substance of the grievance of the assessee is that while following the order of the coordinate Bench for A.Y.2010-11, the Tribunal 2 has not given specific directions to follow the same whether it is inclusion/ exclusion of comparables or the claim of deduction u/s. 10A of the Act. 3. We have carefully perused the contents of the miscellaneous application. While deciding the impugned issues the Tribunal has made it very clear that it is following the decision of the coordinate Bench in ITA No.1426/Del/2015 for A.Y.2010-11. Since it has been made abundantly clear that the decision of the Tribunal for the year under consideration is based upon the decision of the Tribunal for A.Y.2010-11 and, therefore, there is no confusion in the findings of the Tribunal which needs any further rectification. 4. This miscellaneous application is accordingly decided. 5. Decision announced in the open court on 12.05.2023. Sd/- Sd/- [ANUBHAV SHARMA] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: .05.2023 *Neha* Copy forwarded to: 1. Appellant 2. Respondent 3. CITi 4. CIT(A) 5. DR Asst. Registrar ITAT, New Delhi