What did the Tribunal hold?

The assessee's counsel fairly submitted that the issue is covered against the assessee by a Supreme Court decision. Therefore, the appeal deserves to be dismissed.

The assessee filed an appeal against the order of the CIT(A) for AY 2019-20. The assessee raised an additional ground regarding the AO (CPC) exceeding the scope of Section 143(1) of the Act.

What were the issues?

Whether the AO (CPC) exceeded the scope of Section 143(1) in making a disallowance.

Agrawal Metal Works Pvt Ltd, New… vs DCIT | ITAT Delhi 2023

Income Tax Appellate Tribunal, [ DELHI BENCH : “ A” NEW DELHI ]

Before: DR. B. R. R. KUMAR & SH. YOGESH KUMAR U.S.

Hearing: 22.02.2023Pronounced: 24.02.2023

This appeal is filed by the assessee against the order dated 31/08/2020 passed by CIT(A)-1, New Delhi for Assessment Year 2019-20.

2. The additional grounds of appeal are as under:-

“ On the facts and circumstances of the case, the Ld.CIT(A) has erred both on facts and in law in passing the impugned order by rejecting the contention of the assessee that the A.O. (CPC) has made disallowance by exercising the power which are beyond the scope of Section 143(1) of the Act.”

The Ld. Counsel for the assessee fairly submitted that the issue involved in the present appeal is covered against the assessee in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax in Civil Appeal No. 2833/2016 and connected matters. Therefore submitted that, the present appeal deserves to be dismissed. By recording the submission of the Ld. Counsel for the assessee, the appeal filed by the assessee is dismissed.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced in the Open Court on : 24th February, 2023.

AGRAWAL METAL WORKS PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

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What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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