DCIT, CIRCLE- 12(2), NEW DELHI v. INTERGLOBE TECHNOLOGY QUOTIENT PVT. LTD., NEW DELHI

ITA 549/DEL/2018 | 2013-2014
Pronouncement Date: 27-05-2021 | Result: Dismissed

Appeal Details

RSA Number 54920114 RSA 2018
Assessee PAN AABCI3241H
Bench Delhi
Appeal Number ITA 549/DEL/2018
Duration Of Justice 3 year(s) 4 month(s) 4 day(s)
Appellant DCIT, CIRCLE- 12(2), NEW DELHI
Respondent INTERGLOBE TECHNOLOGY QUOTIENT PVT. LTD., NEW DELHI
Appeal Type Income Tax Appeal
Pronouncement Date 27-05-2021
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 27-05-2021
Assessment Year 2013-2014
Appeal Filed On 23-01-2018
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI C BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI G.S. PANNU VICE PRESIDENT AND SHRI KUL BHARAT JUDICIAL MEMBER ITA NO.549/DEL/2018 ASSESSMENT YEAR : 2013-14 DCIT CIRCLE-12(2) NEW DELHI. VS INTERGLOBE TECHNOLOGY QUOTIENT PVT.LTD. GROUND FLOOR 124 CENTRAL WING THAPAR HOUSE JANPATH NEW DELHI-110001. PAN-AABCI3241H APPELLANT RESPONDENT APPELLANT BY SH. ROHIT JAIN ADV. RESPONDENT BY MS. SUNITA SINGH CIT DR DATE OF HEARING 13.04.2021 DATE OF PRONOUNCEMENT 27 .05.2021 ORDER PER KUL BHARAT JM : THIS APPEAL FILED BY THE REVENUE FOR THE ASSESSME NT YEAR 2013-14 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-22 NE W DELHI DATED 30.10.2017. THE REVENUE HAS RAISED FOLLOWING GROUNDS OF APPEAL: - 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW LD.CIT(A) HAS ERRED IN ALLOWING THE CLAIM OF RS.52 51 54 150/ - TOWARDS DEDUCTION UNDER SECTION 10AA OF THE INCOME TAX ACT. 2. LD.CIT(A) HAS ERRED IN NOT EXAMINING THE FACT WH ETHER THE ASSESSEE IS ENGAGED IN THE BUSINESS OF SOFTWARE EXPORT TO BE ELIGIBLE FOR DEDUCTION UNDER SECTION 10AA OF THE INCOME TAX ACT 1961. 2. THE ONLY EFFECTIVE GROUND RAISED BY THE REVENUE IN THIS APPEAL IS ON ACCOUNT OF DEDUCTION U/S 10AA OF THE INCOME TAX ACT 1961 (THE ACT). ITA NO.549/DEL/2018 2 | P A GE 3. FACTS GIVING RISE TO THE PRESENT APPEAL ARE THAT THE CASE OF THE ASSESSEE WAS SELECTED FOR SCRUTINY ASSESSMENT AND THE ASSESS MENT U/S 143(3) OF THE ACT WAS FRAMED VIDE ORDER DATED 12.02.2016. WHILE FRAM ING THE ASSESSMENT THE ASSESSING OFFICER DISALLOWED THE CLAIM OF DEDUCTION U/S 10AA OF THE ACT AMOUNTING TO RS. 52 51 54 150/-. THEREBY HE ASSES SED THE INCOME AT RS.1 09 59 04 890/- AGAINST THE RETURNED INCOME OF RS.57 07 50 740/-. 4. AGGRIEVED AGAINST THIS THE ASSESSEE PREFERRED A PPEAL BEFORE LD.CIT(A) WHO FOLLOWING THE EARLIER YEAR DECISION DELETED TH E ADDITION. NOW THE REVENUE IS IN APPEAL BEFORE THIS TRIBUNAL. 5. LD.CIT DR RELIED ON THE ORDERS OF THE AUTHORITI ES BELOW. 6. LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT TH E ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE IN THE EARLIER YEARS. LD. CIT DR CONCEDED THAT THE ISSUE IN QUESTION IS COVERED IN FAVOUR OF THE ASSES SEE BY THE DECISION OF TRIBUNAL RENDERED IN THE CASE OF ASSESSEE PERTAININ G TO EARLIER YEAR. 7. WE HAVE HEARD LD. REPRESENTATIVES OF BOTH THE PA RTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. LD.CIT DR COULD NOT REBUT THE FACT THAT DEDUCTION WAS ALLOWED IN THE EARLIER YEARS. WE FIN D THAT THE LD. CIT(A) HAS DECIDED THE ISSUE IN FAVOUR OF THE ASSESSEE BY OBSE RVING AS UNDER:- 6. I HAVE CAREFULLY CONSIDERED ALL THE FACTS OF TH E CASE. IN THIS CONNECTION THE LD. CIT(A)-4 DELHI ALREADY DECIDED THE ISSUE OF AL LOWABILITY OF DEDUCTION U/S 10AA IN THE FAVOUR OF APPELLANT FOR ASSTT. YEAR 201 2-13 AND 2014-15 VIDE IN HIS ORDER DATED 31/08/2017 AND 25/09/2017. 6.1. AS CAN BE SEEN FROM LD. CIT(A) ORDER FOR ASSE SSMENT YEAR 2012-13 AND 2014-15 THE ABOVE DECISION WAS BASED ON DECISION O F THE HONBLE ITAT IN THE ITA NO.549/DEL/2018 3 | P A GE CASE OF APPELLANT ON THE SAME ISSUE OF ALLOWABILITY OF DEDUCTION UNDER SECTION 10AA FOR ASSESSMENT YEAR 2007-08 TO 2010-11 VIDE OR DER DATED 26 TH JULY 2016 IN ITA NO. 419/DEL/2011 5830/DEL/2011 1463/DEL/20 13 AND 6144/DEL/2013 IN WHICH IT HAS BEEN HELD THAT THE ASSESSEE IS ELIG IBLE FOR THE CLAIMED DEDUCTION UNDER SEC. 10AA OF THE I T ACT 1961. THIS DECISION OF HONBLE TRIBUNAL WAS UPHELD BY HONBLE JURISDICTIONAL HIGH COURT DELHI IN THE CASE OF APPELLANT IN ITA NO. 330/2017 FOR AY 2010-11 VIDE ORDER DATED 22 ND MAY 2017. 6.2. I HAVE GONE THROUGH THE SUBMISSION OF THE APP ELLANT AND FOLLOWING THE ORDER OF THE LD. CIT(A)-4 DELHI FOR AY 2014-15 ON THE SAME ISSUE AND KEEPING IN VIEW THAT ISSUE UNDER CONSIDERATION IS IDENTICAL FO R THIS ASSESSMENT YEAR (2013- 14) RESPECTFULLY FOLLOWING THE ORDER PASSED BY HON BLE ITAT DELHI AND CONFIRMED BY JURISDICTIONAL HONBLE HIGH COURT AS MENTIONED A BOVE IT IS HELD THAT THE ASSESSEE IS ELIGIBLE FOR THE CLAIMED DEDUCTION UNDE R SEC.10AA OF THE INCOME TAX ACT 1961. THE DISALLOWANCE OF RS.52 51 54 150/- M ADE BY THE ASSESSING OFFICER U/S 10AA IS DELETED. THEREFORE THE GROUND NO.1 IS DECIDED IN FAVOUR OF THE APPELLANT. 8. FROM THE ABOVE DECISION IT IS CLEAR THAT THE IS SUE HAS ALREADY BEEN DECIDED IN FAVOUR OF THE ASSESSEE UPTO STAGE OF THE HONBLE JURISDICTIONAL HIGH COURT IN ITA NO.330/2017 FOR ASSESSMENT YEAR 2010-1 1 VIDE ORDER DATED 22.05.2017. THEREFORE WE DO NOT SEE ANY REASON T O INTERFERE IN THE FINDING OF LD.CIT(A) AND THE SAME IS HEREBY AFFIRMED. THE GRO UNDS RAISED BY THE REVENUE ARE DISMISSED. 9. IN THE RESULT THE APPEAL OF THE REVENUE IS DISM ISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIR TUAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 27 TH MAY 2021. SD/- SD/- (G.S. PANNU) (KUL BHARAT) VICE PRESIDENT JUDICIAL MEMBER * AMIT KUMAR * ITA NO.549/DEL/2018 4 | P A GE COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI