MARVELOUS CEMENT PRIVATE LIMITED ,NEW DELHI vs. INCOME TAX OFFICER WARD 16(4), NEW DELHI

ITA 4099/DEL/2024Status: DisposedITAT Delhi30 June 2025AY 2012-13Bench: MS.MADHUMITA ROY (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)13 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the addition for AY 2012-13 was made on issues not forming the basis of reopening, thus lacking jurisdiction. For AY 2018-19, the Tribunal found that the disallowed expenses were petty and related to day-to-day business activities, not exempt income, and directed carry forward of losses.

What were the facts?

For AY 2012-13, the AO reopened assessment based on information about accommodation entries and made an addition of 2% commission on bank credits. For AY 2018-19, the AO disallowed petty business expenses, stating they were not for business purposes. The CIT(A) upheld these orders.

What were the issues?

Whether reassessment proceedings were validly initiated and if additions were made on grounds outside the reasons for reopening. Whether petty expenses incurred for day-to-day business activities are disallowable.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 148,Section 250

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Cases cited in this judgment(9)Show list

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Income Tax Appellate Tribunal, DELHI “E” BENCH: NEW DELHI

Before: MS.MADHUMITA ROY & SHRI MANISH AGARWAL

For Appellant: Shri Ashwani Kumar, CA &, Shri Ankur Agarwal, CA
For Respondent: Shri Virender Kumar Singh, Sr.DR
Hearing: 05.05.2025Pronounced: 30.06.2025

PER MANISH AGARWAL, AM : Both the captioned appeals are filed by the assessee against two separate orders, both dated 22.07.2024 passed by Ld.

Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No. CIT(A), Delhi- 6/10624/2019-20 and Appeal No. NFAC/2017-18/10022053 respectively, passed u/s 250 of the Income Tax Act, 1961 [“the Act”]. Both the appeals are arising fro

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