SITARAM AGRAWAL,SAINTALA vs. ACIT CIRCLE-1(1), SAMBALPUR

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ITA 3/CTK/2024Status: HeardITAT Cuttack20 March 2024AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the appeal to the CIT(A) for readjudication. This is to be done along with the appeal against the original assessment order, as the issues in the current appeal have a direct bearing on the additions made in the original assessment.

What were the facts?

The assessee filed an appeal against an order under Section 154 of the Income Tax Act, which applied Section 115BBE to additions made in the original assessment order. The original assessment order under Section 143(3) had no appeal filed against it initially.

What were the issues?

Whether Section 115BBE can be applied to additions made in an assessment order when the appeal against the original assessment order was not filed promptly. The procedural aspect of filing the appeal against the Section 154 order and its relation to the original assessment.

Which sections of the Income-tax Act were involved?

Section 154,Section 115BBE,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

For Appellant: Shri Himanshu Jena/Narahari Swain/P.K.Mishra
For Respondent: Shri S.C.Mohanty, Shri S.C.Mohanty, Sr DR
Hearing: 20/0Pronounced: 20/0

O R D E R This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi , NFAC, Delhi dated 14.11.2023 in Appeal No. in Appeal No. NFAC/2016- 17/1009698 for the assessment year 2017-18.

2.

S/Shri Himanshu Jena Himanshu Jena/Narahari Swain/P.K.Mishra, A /Narahari Swain/P.K.Mishra, ARs appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue.

3.

It was submitted by ld AR that the impugned appeal is an appeal It was submitted by ld AR that the impugned appeal is an appeal It was submitted by ld AR that the impugned appeal is an appeal against order u/s.154 of the Act, wherein, the Assessing Offi against order u/s.154 of the Act, wherein, the Assessing Offi against order u/s.154 of the Act, wherein, the Assessing Officer has invoked the provisions of section 115 the provisions of section 115BBE for levying tax at a higher rate in respect at a higher rate in respect of additions made in the original assessment order passed u/s.143(3) of the of additions made in the original assessment order passed u/s.143(3) of the of additions made in the original assessment order passed u/s.143(3) of the Act. It was the submis Act. It was the submission that it was only when the Tribunal point sion that it was only when the Tribunal pointed out P a g e 1 | 3 regarding the fate of the original order u/s.143(3) of the Act, it was verified and found that no appeal has been filed against the order u/s.143(3) originally passed and immediately thereafter, the appeal has been filed on 18.3.2024 before the ld CIT(A). It was the submission that the additions made in the assessment order passed u/s.143(3) itself was unsustainable and, therefore, the provisions of section 115BBE could not be applied on the additions made in the assessment order. It was submitted that the assessee has no objection if the impugned appeal is restored to the file of the ld CIT(A) for adjudication alongwith the appeal against the original assessment order u/s.143(3) of the Act. It was the submission that the appeal has been filed on 18.3.2024 vide acknowledgement No.146229790180324.

4.

In reply, ld Sr DR submitted that the appeal filed against assessment order u/s.143(3) is a delayed appeal.

5.

I have considered the rival submissions. Admittedly, the additions made in the quantum assessment is now pending before the ld CIT(A). This being so, as the issues in the impugned appeal are in relation to the order passed u/s.154 of the Act, which has a direct bearing on the additions made u/s.143(3), the issues in this appeal are restored to the file of the ld CIT(A) for readjudication alongwith the appeal filed by the assessee on 18.3.2024 vide acknowledgement No.146229790180324 against the order u/s.143(3) of the Act. P a g e 2 | 3

6.

In the result, appeal of the assessee stands partly allowed for statistical purposes.

Order dictated and pronounced in the open court on 20/03/2024.

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