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TMI Blog2020 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... section 40(a)(ia) are diluted in the facts of the case since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation. In this view of the matter, the assessee Joint Venture cannot be treated as assessee in default in view of the decision of Ansal Land Mark Township (P.) Ltd. [ 2015 (9) TMI 79 - DELHI HIGH COURT ] and Shri Chandrakant J. Mandale [ 2015 (4) TMI 1140 - ITAT PUNE ] - Thus, seen from any angle, we find no infirmity in the order of the CIT(A). Accordingly, the appeal of the Revenue is dismissed - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Assessee by: Shri Kishor Phadke Revenue by: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised during the A.Ys. 2011-12 and 2012-13 and CIT(A) deleted the said disallowance made by the AO. Further, this Tribunal in assessee.s own case for A.Y. 2009-10 decided the same issue in favour of the assessee. We find that the facts and circumstances involved the issue are identical and similar to the assessee.s own case by latest in A.Y. 2013-14. We note that this Tribunal had considered the points raised by the ld. DR in controverting the order of this Tribunal in earlier years A.Ys. 2009-10, 2011-12 and 2012-13 and held the facts involved in the earlier years are similar in its entirety in A.Y. 2013-14. The relevant portion from paras 6 to 10 in ITA No. 200/PUN/2017 for A.Y. 2013-14 are reproduced here-in-below for ready reference ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation. In this view of the matter, the assessee Joint Venture cannot be treated as assessee in default in view of the decision of the Hon ble Delhi High Court in the case of Ansal Land Mark Township (P.) Ltd. (supra) and the decision of the Co-ordinate Bench of the Tribunal in the case of ITO vs. Shri Chandrakant J. Mandale (supra). Thus, seen from any angle, we find no infirmity in the order of the CIT(A). Accordingly, the appeal of the Revenue is dismissed. 7. Both the sides are unanimous in stating that the issues involved in the present appeal are identical. Therefore, in the light of deci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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