Income Tax Appellate Tribunal Delhi M/S. Ntpc Limited, New Delhi vs Addl.Cit, New Delhi on 5 August, 2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E', NEW DELHI Before Sh. A.D. Jain, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 5718/Del/2015 : Asstt. Year: 200708 ITA No. 4083/Del/2014 : Asstt. Year: 200809 ITA No. 2295/Del/2018 : Asstt. Year: 200809 ITA No. 7063/Del/2014 : Asstt. Year: 201011 ITA No. 5392/Del/2017 : Asstt. Year: 201011 ITA No. 298/Del/2016 : Asstt. Year: 201112 ITA No. 5393/Del/2017 : Asstt. Year: 201112 ITA No. 299/Del/2016 : Asstt. Year: 201213 ITA No. 5394/Del/2017 : Asstt. Year: 201213 NTPC Limited, Vs Addl. CIT, Core7, SCOPE Complex, 7, Range13/18, Institutional Area, Lodhi Road, New Delhi110002 New Delhi110003 DCIT, Circel13(1)/18(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACN0255D ITA No. 5704/Del/2015 : Asstt. Year: 200708 ITA No. 4086/Del/2014 : Asstt. Year: 200809 ITA No. 6983/Del/2014 : Asstt. Year: 201011 ITA No. 156/Del/2016 : Asstt. Year: 201112 ITA No. 175/Del/2016 : Asstt. Year: 201213 DCIT, Vs NTPC Limited, Circel13(1)/18(2), Core7, SCOPE Complex, 7, New Delhi Institutional Area, Lodhi Road, New Delhi110003 (APPELLANT) (RESPONDENT) PAN No. AAACN0255D Assessee by : Sh. Ved Jain, Adv. & Sh. Ashish Goel, CA Revenue by : Sh. Bhavnesh Kulsheshtha, CITDR 2 Date of Hearing: 11.05.2022 Date of Pronouncement: 05.08.2022 ORDER Per The issues spread over a number of appeals before us and hence adjudicated issue wise by a common order. Deduction u/s 80IA CCGPH Units: Ground No. 4 in ITA No. 5704/Del/2014 (Revenue) Ground No. 3 in ITA No. 6983/Del/2014 (Revenue) Ground No. 2 in ITA No. 156/Del/2016 (Revenue) Ground No. 2 in ITA No. 175/Del/2016 (Revenue) 2. This issue of deduction u/s 80IA of the Income Tax Act, 1961 on Combined Cycle Gas Power Plants (CCGPS) stands adjudicated by the order of the Tribunal authored by the same Bench in the case of the assessee for the A.Y. 200607 in ITA No. 3590/Del/2014 and in ITA No. 3194/Del/2016 vide order dated 04.05.2022. For the sake of ready reference, the relevant portion of the order is reproduced below: "55. This Ground of appeal pertains to disallowance of deduction claimed under section 80IA in respect of steam units of Combined Cycle Gas Power Plants (CCGPS), with a view that steam turbine units do not constitute independent separate industrial units and the profits derived therefrom do not qualify for deduction under section 80IA. 56. The issue under consideration is already decided in favor of the appellant by the coordinate bench of the Tribunal and the 3 Hon'ble Delhi High Court in appellant's own case for preceding years." 3. Since, the matter stands covered by the order of the Tribunal in the assessee's own case, keeping in view the absence of any change in the factual position, the addition made in the instant year is liable to be deleted. Set off of Losses: Ground No. 4 in ITA No. 5718/Del/2015 (Assessee) Ground No. 4 in ITA No. 4086/Del/2014 (Revenue) Ground No. 3 in ITA No. 6983/Del/2014 (Revenue) Ground No. 2 in ITA No. 298/Del/2016 (Assessee) Ground No. 2 in ITA No. 299/Del/2016 (Assessee) 4. The issue of set off of losses stands adjudicated by the order of the Tribunal authored by the same Bench in the case of the assessee for the A.Y. 200607 in ITA No. 3590/Del/2014 and in ITA No. 3194/Del/2016 vide order dated 04.05.2022. For the sake of ready reference, the relevant portion of the order is reproduced below: "50. It was argued that the issue under consideration is no longer resintegra and has already been decided by the Hon'ble Madras High Court in the case of Velayudhswamy Spinning Mills, 340 ITR 477, dated 11.03.2010, wherein it was held that the initial assessment year cannot be the year in which the undertaking commenc