Tax Tribunal Upholds Appeal, Orders Deletion of Contested Additions for Relevant Assessment Years in Favor of Assessee.

The ITAT allowed the assessee's appeals against the CIT(A)'s orders for the relevant assessment years. The Tribunal found merit in the assessee's arguments, referencing a previous favorable decision on identical issues. Consequently, the ITAT directed the Assessing Officer to delete the contested additions, ruling in favor of the assessee.

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Issues:
Appeals against separate orders of CIT(A) in captioned assessment years.

Analysis:
The appeals by the assessee were against separate orders of the CIT(A) in the relevant assessment years. Identical issues were involved in the appeals, leading to them being heard together and disposed of by a common order for convenience and brevity. The grounds taken in the appeals were similar, specifically referring to ITA No.394/Del/2022 for the assessment year 2016-17. The Counsel for the assessee highlighted that a previous Tribunal decision had favored the assessee on identical grievances against the revenue, with no distinguishing decision brought forth by the DR in favor of the revenue.

The Tribunal, after considering the orders of the authorities below and the arguments presented, found merit in the Counsel's contention due to the previous Tribunal decision in favor of the assessee. Citing the relevant findings of the previous decision, the Tribunal directed the Assessing Officer to delete the addition, ultimately allowing the appeals of the assessee. The decision was announced in the open court on 15.09.2022.

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