DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 NEW DELHI, JHANDEWALAN EXTN vs. THE GREAT GETSBY CLUB OF INDIA, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRAAssessment Year: 2016-17
PER SATBEER SINGH GODARA, JM
This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], New Delhi’s order dated 13.08.2024 passed in 10321/2018-19, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case file perused.
Assessee by Sh. Kapil Goel, Adv.
Department by Sh. Sumer Singh Meena, CIT(DR)
Date of hearing
01.05.2025
Date of pronouncement
16.05.2025
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It emerges during the course of hearing that so far as the Revenue’s sole substantive ground seeking to revive the Assessing Officer’s action treating the alleged donation(s) of Rs.11,12,26,500/- as unexplained is concerned, the CIT(A)’s lower appellate discussion at page 50 makes it clear that he has gone by the Assessing Officer’s favourable remand report only that these donation(s) had come from the concerned corresponding donors with specific instructions that it shall form part of the societies corpus only. These Assessing Officer’s remand report has been duly extracted in the lower appellate discussion at page 45 in para 8.4 Jayalakshmi vs. ACIT (2018) 96 taxmann.com 486 (Mad.) that the Revenue could hardly be treated even an aggrieved party in the Assessing Officer’s above favourable remand report. This instant appeal fails therefore. 4. This Revenue’s appeal is dismissed. Order pronounced in the open court on 16th May, 2025 (NAVEEN CHANDRA) JUDICIAL MEMBER
Dated: 16th May, 2025. 3 | P a g e
RK/-