GWALIOR ALCOBREW PVT. LTD,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, NAGPUR

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ITA 15/NAG/2023Status: DisposedITAT Nagpur29 February 2024AY 2018-192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no merit in the assessee's appeal as there was no valid cause of action. The assessee's learned counsel failed to rebut this fact.

What were the facts?

The assessee filed an appeal against an order from the NFAC. The Assessing Officer's original order did not make any disallowance under Section 36(1)(va) read with Section 2(24)(x) of the Act.

What were the issues?

Whether the assessee's appeal is maintainable when the original order did not contain the disallowance being challenged.

Which sections of the Income-tax Act were involved?

Section 36(1)(va),Section 2(24)(x),Section 143(3)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR

Before: SHRI SATBEER SINGH GODARA & SHRI DR. DIPAK P. RIPOTE

Hearing: 29.02.2024Pronounced: 29.02.2024

[THROUGH VIRTUAL HEARING AT PUNE] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER I.T.A.No.15/NAG./2023 Assessment Year 2018-2019 Gwalior Alcobrew Pvt. Ltd., 480, Shriram Complex, The ACIT, Circle-2, Apartment No.202, 2nd Aaykar Bhawan, Floor, Jaripatka, Nagpur. Telankhedi Road, vs. PIN – 440 014 Civil Lines, Nagpur. PAN AAACG6258K PIN – 440 001. Maharashtra (Appellant) (Respondent) For Assessee : Shri K.P. Dewani, Advocate For Revenue : Shri Abhay Y. Marathe, Sr. DR Date of Hearing : 29.02.2024 Date of Pronouncement : 29.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. This assessee’s appeal for assessment year 2018-2019, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022- 23/1047693621(1), dated 29.11.2022, involving proceedings u/s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

It emerges at the outset with the able assistance coming from both the parties that the Assessing Officer’s order in question dated 25.01.2021 forming subject matter of appeal before the NFAC had nowhere made any disallowance u/sec.36(1)(va) r.w.s.2(24)(x)

2 ITA.No.15/NAG./2023 of the Act. That being the clinching fact evident during the course of hearing, we hardly see any merit in the assessee’s instant appeal for want of valid cause of action. Learned counsel representing the assessee fails to rebut the same before us.

3.

The impugned delay of 1077 days is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.

4.

This assessee’s appeal is dismissed in above terms.

Order pronounced in the open Court on 29.02.2024.

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