TaxTMI 
TaxTMI 
2023 (4) TMI 1098
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....Income Tax (Appeals)-1, Gurgaon ["Ld. CIT(A)", for short], for Assessment Years 2012-13, 2013-14, 2014-15 and 2016-17 respectively. For the sake of convenience, these four appeals are hereby disposed off through this common and consolidated order. The grounds of appeals taken in these appeals are as under: ITA No.3882/Del/2019 for AY 2012-13 "1. That on the facts and circumstances of the case, the order passed by Ld. CIT(A) under section 250 of the Act is bad in law. 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in upholding the assessment order passed by Learned Deputy Commissioner of Income Tax, Circle-2(1), Gurgaon [ Ld. AO ] in disallowing the amount of depreciation amounting to Rs. 24,75,000 in AY 20....
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.... another. The Appellant craves leave to add, amend, alter and or modify any of the grounds of appeal on or before the hearing." ITA No.3883/Del/2019 for AY 2013-14 "1. That on the facts and circumstances of the case, the order passed by Ld. CIT(A) under section 250 of the Act is bad in law. 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in upholding the assessment order passed by Learned Deputy Commissioner of Income Tax, Circle-2(1), Gurgaon [Ld. AO] in disallowing the amount of depreciation amounting to Rs.43,31,250 in AY 2013-14. The said amount of depreciation was on account of international transaction pertaining to payment of development expenses amounting to Rs.1,98,00,000 entered into by the Appell....
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....Y 2014-15 "1. That on the facts and circumstances of the case, the order passed by Ld. CIT(A) under section 250 of the Act is bad in law. 2. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in upholding the assessment order passed by Learned Deputy Commissioner of Income Tax, Circle-2(1), Gurgaon [ Ld. AO ] in disallowing the amount of depreciation amounting to Rs.32,48,438 in AY 2014-15. The said amount of depreciation was on account of international transaction pertaining to payment of development expenses amounting to Rs.1,98,00,000 entered into by the Appellant with its associated enterprise in AY 2011-12. 3. That on the facts and circumstances of the case and in law, the Ld. DCIT/the Learned Additional Co....
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....ances of the case, the Ld. CIT(A) has erred in upholding the assessment order passed by Learned Deputy Commissioner of Income Tax, Circle-2(1), Gurgaon [ Ld. AO ] in disallowing the amount of depreciation amounting to Rs.18,27,246 in AY 2016-17. The said amount of depreciation was on account of international transaction pertaining to payment of development expenses amounting to Rs.1,98,00,000 entered into by the Appellant with its associated enterprise in AY 2011-12. 3. That on the facts and circumstances of the case and in law, the Ld. DCIT/the Learned Additional Commissioner of Income Tax, Transfer Pricing Officer-1(3), New Delhi ["Ld. TPO] in AY 2011-12, erred in holding that the transaction pertaining to payment of development expense....
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....ind that the dispute regarding capitalization of expenses, in AY 2011-12, reached Income Tax Appellate Tribunal ("ITAT", for short); and vide order dated 14/10/2019 of Co-ordinate Bench of ITAT, Delhi in assessee's case vide ITA No.1703/Del/2016 for AY 2011- 12, the issue in dispute was restored to the file of the Ld. CIT(A). The relevant portion of the aforesaid order dated 14/10/2019 of Co-ordinate Bench of ITAT, Delhi is reproduced as under: "13. In our considered view once the assessee has challenged the enhancement of its income by ALP adjustment, it was incumbent upon the CIT(A) to decide the appeal on merits of the case. We are of the considered view that CIT(A) ought not have dismissed the appeal. In the interest of justice and fa....