2022 (11) TMI 1429

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.... For the Respondent : Mr. KVSR Krishna, CA ORDER PER ANADEE NATH MISSHRA, AM: (A) This appeal by Revenue is filed against the order of Learned Commissioner of Income Tax (Appeals)-18, New Delhi ["Ld. CIT(A)", for short], darted 28/08/2020 for Assessment Year 2013-14. The only ground of appeal, as per revised Form-36 filed by Revenue along with letter dated 10/08/2022, is as under: ....

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....020, the Ld. CIT(A deleted the aforesaid addition of Rs.3,95,86,272/-. In doing so, the Ld. CIT(A) followed the earlier orders in assessee's own case, on identical issue, passed by the Ld. CIT(A) for Assessment Years 2011-12 and 2012-13. The present appeal has been filed by the Revenue against the aforesaid impugned appellate order dated 28/08/2020 of the Ld. CIT(A). (A.2) This appeal has been ....

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....at this appeal deserved to be admitted and decided on merits. (A.2.1) In view of the foregoing, and as both sides are in agreement with this, we admit this appeal and proceed to decide the appeal on merits. (B) A paper book containing the following orders of Co-ordinate Bench of ITAT, Delhi passed in assessee's own case, was filed from the assessee's side during the appellate proceedings in ....

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....-ordinate Benches of ITAT, Delhi, passed, on identical issue, and on identical facts and circumstances, for Assessment Years 2011-12 and 2012-13 respectively. (B.2) At the time of hearing before us, neither side has brought any distinguishing facts and circumstances, or decided precedents, or any legal submissions to our consideration to persuade us to take a view different from the view taken ....