ITO, NEW DELHI vs. M/S. HINDUSTAN INFORMATION TECH. PVT. LTD., NEW DELHI

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ITA 455/DEL/2012Status: DisposedITAT Delhi22 February 2023AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that no prejudice would be caused to the revenue if the matter was remanded. The assessee pleaded to submit all expenditure details if given a reasonable opportunity.

What were the facts?

The Assessing Officer disallowed the entire expenditure of Rs. 1,80,77,890/- due to non-submission of details. The CIT(A) deleted this addition. The revenue appealed against this deletion.

What were the issues?

Whether the CIT(A) erred in deleting the addition made by the AO for non-submission of details, and whether additional evidence should have been accepted.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHIBENCH ‘C’, NEW DELHI

Before: Sh. C. M. GargDr. B. R. R. Kumar

For Respondent: Md. Gayasuddin Ansari, CIT (DR)
Hearing: 15.02.2023Pronounced: 22.02.2023

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the revenue against the order dated 19.01.2012 passed by the Ld. CIT(A)-IV, New Delhi for Assessment Year 2007-08.

2.

The revenue has raised the following grounds of appeal:- “1. Whether on the facts and the circumstance of the case and in law, the CIT (A) erred in deleting the addition made by the Assessing Officer.

2. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) has ignored the facts that the notices have been received by the assessee & proceedings were attended by the counsel of the assessee.

3. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) has ignored the fact that assessee has not submitted the details in response to various notices issued by the AO.

4. Whether on the facts and the circumstances of the case and in law, the Ld CIT (A) erred in accepting the additional

2 455/Del/2012 M/s. Hindustan Information Tech Pvt. Ltd evidence as per provisions of Rule 46A (1) since this is not an exceptional case.”

3.

The ld AO disallowed the entire expenditure amounting to Rs. 1,80,77,890/- in the assessment order passed u/s 144 of the Act in the hands of the assessee owing to non-submission of the details. The ld CIT(A) has deleted the entire addition.

4.

Before us, it was pleaded by the assessee that given a reasonable opportunity of hearing to the assessee, they would submit the entire details of expenditure before the revenue authorities below.

5.

We find that no prejudice would be caused to the revenue if the matter is remanded to the file of the AO for examination afresh with regard to all the issues involved.

6.

In the result, the appeal of the Revenue is allowed for statistical purpose. Order Pronounced in the Open Court on 22/02/2023.

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