TMI Blog2023 (2) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... T in assessee s own case for the AY 2011-12, and the said order of the ITAT was confirmed by this Court [ 2019 (7) TMI 1147 - DELHI HIGH COURT] - ITA 439/2022 - - - Dated:- 9-11-2022 - HON BLE MR. JUSTICE MANMOHAN AND HON BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA Appellant Through: Mr.Sanjay Kumar, Sr.Standing Counsel for the Revenue. Respondent Through: None J U D G M E N T MANMOHAN, J: 1. Present Income Tax Appeal has been filed challenging the order dated 18th December, 2020 passed by the Income Tax Appellate Tribunal ( ITAT ) in ITA No. 7234/Del./2017 for the Assessment Year 2013-14. 2. The issue urged by the Revenue concerns the exclusion of three companies i.e. Certification Engineering Internation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to comparable Certificate Engineering International Ltd., based on its annual report, observed that operations of the comparable company mainly include certification activities, third-party inspection activities, safety audit and ERDMP audits, and accordingly rejected this comparable on the ground being functionally dissimilar with the assessee company. 8. The ITAT relied on the order of its Co-ordinate Bench in assessee s own case for Assessment Year 2009-10 in ITA No. 882/Del./2014, wherein the comparable Certificate Engineering International Ltd. was excluded by the ITAT on the same ground of being functionally dissimilar with the assessee company. 9. With respect to comparable HSCC India Ltd., the ITAT upon perusing profit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the main revenue has been shown from consultancy fee (Rs.26.45 Crores) and income from vocational training (Rs.14.27 crores), which are functionally different from the assessee s activity of providing engineering design and drawing services and accordingly excluded Mitcon Consultancy Engineering Services Ltd. from the final list of comparables for being functionally dissimilar with the assessee company. 13. The ITAT also relied on the order of its Co-ordinate Bench in ITA No. 6779/Del./2015 in assessee s own case for the Assessment Year 2011-12, wherein the ITAT excluded the Mitcon Consultancy Engineering Services Ltd. as comparable on same ground of being functionally dissimilar with the assessee company. 14. This Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... take any such fact finding exercise in the said appeals under Section 260-A of the Act. This Court is only concerned with the question of law and that too a substantial one, which has a well defined connotations as explained above and findings of facts arrived at by the Tribunal in these type of assessments like any other type of assessments in other regular assessment provisions of the Act, viz. Sections 143, 147 etc. are final and are binding on this Court. While dealing with these appeals under Section 260-A of the Act, we cannot disturb those findings of fact under Section 260-A of the Act, unless such findings are ex-facie perverse and unsustainable and exhibit a total non-application of mind by the Tribunal to the relevant facts of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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