2021 (4) TMI 205

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....el, C.A. ORDER Per N. K. Billaiya, AM ITA. No. 1692/Del./2018 and ITA. No. 1693/Del./2018 are separate appeals by the Revenue preferred against two separate Orders of the Ld. CIT(A)-40, Delhi, Dated 14.12.2017, for the A.Ys. 2013-2014 and 2014-2015. The common grievance in both the appeals read as under: "On the facts and in the circumstances of the case and in law, Ld. CIT(A) ha....

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.... appeals have already been decided by the Coordinate Bench of the Tribunal in favour of the assessee and against the Revenue in A.Ys. 2009-2010 and 2010-2011 which was followed by the Tribunal in A.Y. 2011-2012. 4. Per Contra, though the Ld. D.R. strongly placed reliance on the assessment order, but, could not bring any distinguishable decision in favour of the Revenue. 5. We have given a th....

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....nce space rent account is disputed by two Government Departments viz. National Science Centre and Crafts Museum by contesting the ownership of land attracting rent by the assessee and claimed that they are in possession of the land and as such it is uncertain, no addition can be made. 13. Ld. CIT(A) has thrashed the facts in detail and by applying the decision rendered by various Hon'....