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TMI Blog2021 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... Girija G.P., Advocate ORDER Per George George K, JM This appeal at the instance of the Revenue is directed against CIT(A)'s order dated 01.08.2018. The relevant assessment year is 2013-2014. 2. The solitary issue that is raised is whether the CIT(A) has erred in deleting the disallowance made by the Assessing Officer u/s 14A of the I.T.Act. 3. The brief facts of the case are as follow: The A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entative relied on the findings of the Assessing Officer and the grounds raised. The learned Counsel for the assessee submitted that the issue in question is squarely covered by the order of the Tribunal in assessee's own case for assessment year 2010-2011 in ITA No.1210/Bang/2016 (order dated 31.03.2017) and for assessment year 2012-2013 in ITA No.2098/Bang/2016 (order dated 22.12.2017). 6. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10-2011 in ITA No.1210/Bang/2016 (order dated 31.03.2017). The relevant finding of the Tribunal in assessee's own case for assessment year 2010- 2011 reads as follow:- "5. Having carefully examined the orders of lower authorities in the light of rival submissions and the judgments referred to by the parties, we find that undisputedly the assessee does not have any exempted income, therefore disa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In view of the above order of the Tribunal and the judgment of the Hon'ble Delhi High Court (supra) since no exempted income is earned during the relevant assessment year, no disallowance u/s 14A of the I.T.Act could be resorted to. Since the facts pertaining to the relevant assessment year are similar to the assessment year 2010-2011, the order of the Tribunal in assessee's own case for assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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