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TMI Blog2019 (6) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 5848/Del/2015 (AY 2011-12) and the decision thereof will apply mutatis mutandis to other appeal No. 2199/Del/2017 (AY 2012-12). However, the grounds of both the appeals are reproduced hereunder:- 2. The grounds raised in ITA No. 5848/Del/2015 (AY 2011- 12) read as under:- "1. Addition of Rs. 15,00,32,898/- on account of Non-refundable portion of Advance Fee of by the Assessing Officer and confirmation of the same by the CIT(A) is contrary to facts and law and therefore, the addition is liable to be deleted., 2. Addition of Rs. 15,00,32,898/- on account of Non-refundable portion of Advance Fee of by the Assessing Officer and confirmation of the same by the CIT(A) has resulted in double addition of Rs. 15,00,32,898/-, which has alread ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal filed by the department u/s. 260A for AY 2006-07, the Hon'ble Delhi High Court did not admit the question of law on this issue (iii) The department did not file an appeal with the Hon'ble Supreme Court against the non admittance of the question of law on this issue by the High Court. 4. The appellant craves leave to add or amend any of the grounds of appeal." 3. The grounds raised in ITA No. 2199/Del/2017 (AY 2012- 13) read as under:- "1. Addition of Rs. 12,81,05,587/- on account of Non-refundable portion of Advance Fee by the Assessing Officer and confirmation of the same by the CIT(A) is contrary to facts and law and therefore, the addition is liable to be deleted. 2. Addition of Rs. 12,81,05,587/- on account of Non-ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to knowledge of the CIT(A):- (i) Orders of the Hon'ble ITAT in AY 2006-07, wherein the issue was dealt in detail and was decided in favor of the appellant, which was followed by the Hon'ble ITAT in AY 2007-08, 2008-09 and 2009-10. (ii) On an appeal filed by the department u/s. 260A for AY 2006-07, the Hon'ble Delhi High Court did not admit the question of law on this issue (iii) The department did not file an appeal with the Hon'ble Supreme Court against the non admittance of the question of law on this issue by the High Court. 4. The appellant craves leave to add or amend any of the grounds of appeal." 4. The brief facts of the case are that the assessee filed its return of income on 30.9.2011 declaring income at Rs. 12,26,19,18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Revenue Authority and stated that the issues in dispute is squarely covered in favour of the assessee by the ITAT, 'B' Bench, New Delhi decision dated 10.4.2015, a copy thereof is filed before the Bench wherein the Tribunal vide its order dated 10.4.2015 passed in ITA No. 1697/Del/2014 AY 2010-11 in assessee's own case has dealt the similar and exact ground and decided the same in favour of the assessee. Hence, he requested to allow the grounds raised by the assessee by following the precedent in assessee's own case, as aforesaid. 6. On the contrary, Ld. DR relied upon the orders of the authorities below. 7. We have heard both the parties and perused the records, especially the orders of the revenue authorities as well as ITAT, ' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at source for the relevant year on account of the payment made by it to its franchisees u/s 194C of the Act, as held by the ITAT in the impugned order? II. Whether the assessing officer did not rightly reject the claim of the respondent making the addition of Rs. 1,24,07079/- to income of the respondent for the relevant year on account of non deduction of TDS in terms of section 40(a)(ia) of the Act ? III. Whether the ITAT has rightly deleted the addition of Rs. 37,44,000/- made by the assessing officer on account of disallowance of bonus paid to its directors without payment of the dividend in terms of section 36(l)(ii) of the Act? IV. Whether the claim of the respondent for extra depreciation on commuters peripherals amounting to R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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