This document provides a detailed review of the appeal by Madhur Buildcon Private Limited against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, for the assessment year 2011-12, under ITA No. 208 to 211/Del/2021.
The appeals for the assessment years from 2011 to 2014 were heard together due to their similar issues and were disposed of by a common order for convenience and brevity. The tribunal noted previous similar cases involving the appellant, particularly focusing on a related decision from January 2022 which addressed identical facts and issues for assessment year 2016-17.
The tribunal, guided by the decision in ITA No. 212/Del/2021, directed the Assessing Officer (AO) to delete the impugned additions for the years in question, effectively allowing all the appeals filed by the assessee. This decision was based on the precedent that had been set by the coordinate bench in a related case, ensuring consistency in judicial decisions.
This outcome highlights the importance of judicial precedence and consistency in the appeal process, providing a clear framework for similar cases. It also underscores the tribunal’s role in maintaining fairness in the assessment of tax appeals, allowing for corrections where procedural consistencies are upheld.
The case of Madhur Buildcon Private Limited vs. ACIT serves as an important example of how prior decisions can directly influence the outcomes of related legal disputes in tax litigation. It underscores the need for careful consideration of historical rulings and their application to ensure fair and equitable judgments.
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