ACIT, New Delhi V. Devyani Internatioanl Ltd., New Delhi

MA 558/DEL/2018

• Counselvise Citation: [2022] 103 COUNSELVISE.COM (IT) 8624 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 2 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-11-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-07-2022
• Assessment Year: misc
• Appeal Filed On: 30-08-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

Page | 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Kul Bharat, Judicial Member B. R. R. Kumar, Accountant Member MA Nos. 557 & 558/Del/2018 (In ITA Nos.860 & 862/Del/2015) Asstt. Years: 2009-10 & 2011-12 DCIT, Central Circle-7, New Delhi Vs Devyani International Ltd., F-2/7, Okhla Industrial Area, Phase-1, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCD5534A Assessee by : Sh. Rajat Jain, CA Revenue by : Sh. Anuj Garg, Sr. DR Date of Hearing: 22.07.2022 Date of Pronouncement: 11.11.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: These Miscellaneous Applications were filed by the Revenue in ITA Nos. 860 & 862 /Del/2015 for AY 2009-10 & 2011-12 dated 06.04.2018. 2. In the Miscellaneous Application, the Revenue pleaded that the order of the ITAT upholding the order of the ld. CIT(A) with regard to deletion of disallowance made on account of unexplained advertisement expenses is not based on true facts of the case. Further, it was pleaded that the Tribunal has erroneously observed that the Department in the own case of the assessee for A.Y. 2010-11 has accepted the decision of ld. CIT(A) on the same issue. It was pleaded that the finding of ITAT is not correct in view of the fact that the Department has not accepted the decision of the ld. CIT(A) on Page | 2 this issue for A.Y. 2010-11 as the same has been challenged before the ITAT in ITA No. 861/Del/2015. 3. The Revenue prayed for recall of the order. 4. We have gone through the record. We find that a similar issue of advertising expenses has been dealt by the Tribunal wherein the order of the ld. CIT(A) has been affirmed for the A.Y. 2008-09 as well as A.Y. 2010-11. To sum up, the Tribunal has affirmed the order of the ld. CIT(A) for the A.Y. 2008-09 & 2010-11 and for the A.Y. 2009-10 & A.Y. 2011-12. Owing to the consistency in the order of the Tribunal in affirming the action of the ld. CIT(A) for all the three years on the issue of allowability of advertisement expenses, we hold that the plea of the Revenue to recall or modified the order cannot be accepted. 5. In the result, the Miscellaneous Applications of the Revenue are dismissed. Order Pronounced in the Open Court on 11/11/2022. Sd/- Sd/- (Kul Bharat) (Dr. B. R. R. Kumar) Judicial Member Accountant Member Dated: 11/11/2022 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR