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TMI Blog2023 (5) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... so the Commissioner of Income Tax vs. Ansal Land Mark Township Pvt. Ltd. [ 2015 (9) TMI 79 - DELHI HIGH COURT] Consequently finding no error in the conclusion of Ld. CIT(A) the ground raised have no substance and the appeal of Revenue is dismissed. - ITA No. 251/Del/2021 - - - Dated:- 27-4-2023 - SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER For the Assessee : Sh. R.K.Gupta, CA For the Revenue : Ms. Sapna Bhatia, CIT-DR ORDER Per Anubhav Sharma, JM : The appeal has been preferred by the Revenue against the order dated 23.09.2020 of CIT(A)-8, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. FAA ) in appeal No. 10278/18-19 arising out of an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment of assessee was completed by making addition u/s 40(a)(ia) of the Act for failure to deduct tax on site rent in respect of contract with DTC for display of advertisement on DTC Bus Queue Shelters and Times Keeper Booths. Aggrieved with the addition made in the assessment order dated 28.03.2014 passed u/s l47/143(3), the assessee filed appeal before the Ld. CIT(A). The Ld. CIT(A)-28 vide order dtd 19.10.2015 in Appeal No. 268/14/-15/54/15-16 allowed relief to the assessee and deleted the addition of Rs. 17,67,16,747/- for A.Y 2008-09 made by the AO u/s 40(a)(ia) by following order of his predecessor CIT(A) in assessee's own case in A.Y 2007-08. The department did not accepted the findings of the Ld. CIT(A) and filed further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or A. Y. 2007-08. 5.3 Ld. CIT(A) concluded that; I have also considered the documents submitted viz. MCD DTC payment ledger account, relevant bank statement indicating payment to DTC MCD by the assessee in respect to prove the payments made to DTC MCD at Pg. No. 46 to 74 of paper books, also the copy of assessment order in the case of DTC for the AY. 2008-09 dated 14-12- 2010. The appellant had filed these necessary details and the documents before the assessing officer also during the set aside proceedings on 22-05-2018. The AO had placed them on record and no adverse finding has been given as far as compliance to the conditions specified in proviso to section 201(1) of the Income Tax Act are concerned. Thus, the same seems ..... X X X X Extracts X X X X X X X X Extracts X X X X
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