2021 (4) TMI 1330

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.... Shamim Yahya (AM) :- This is Revenue's appeal directed against the order of learned CIT(A) 26.3.2019 and pertains to A.Y. 2015-16. 2. The grounds of appeal read as under : 1. "On the facts and circumstances of the case and in law, the Ld. CIT(A) erred in deleting the disallowance of Rs. 59,30,89,904/- under section 40(a)(ia) of Income Tax Act, 1961 and holding that the assessee was....

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.... of the assessee submitted that this issue is squarely covered in favour of the assessee by the ITAT decision in assessee's own case. Learned Departmental Representative could not controvert this submission. 4. We note that the ITAT in assessee's own case in ITA No. 1204/Mum/2018 for A.Y. 2014-15 vide order dated 28.8.2019 has adjudicated as under :- "At the outset, the learned Counsel....

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....e year 1995-1997 for Maharashtra, Gujarat, Uttar Pradesh-West, Madhya Pradesh, Haryana. Andhra Pradesh, Kerala, Punjab telecom circles. In year 2001-02 it acquired rights for Himachal Pradesh, Uttar Pradesh East and thereafter in the year 2007-08 for Jammu & Kashmir. Even if 3G Spectrum was not applied or allotted, assessee could have still continued providing telecommunication services under exis....

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....order." 4. When this was confronted to the learned CIT Dr, he only relied on the order of the AO and that of the CIT(A). 5. We have noted the fact and find that the AO during the course of assessment proceedings enquired to justify the reason for claiming the depreciation amounting to Rs. 132.67 Crs during the year on 3G Spectrum fees of Rs. 1257.83 Crs paid by the assessee in AY....