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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. The assessee's grievances included confirmation of an addition of Rs. 6,65,98,940/- by the AO and disallowance of Rs. 9,49,12,424/- for payments allegedly made after the due date as per section 43B of the Act.
Held
The Tribunal condoned the delay in filing the appeal. Regarding Ground No. 1, the Tribunal restored the issue of addition to the file of the AO for verification of the correct amount, as incorrect figures were used. For Ground No. 2, the Tribunal restored the issue of disallowance under section 43B to the AO for re-examination based on correct figures.
Key Issues
Whether the additions/disallowances made by the AO were based on correct figures, and whether the disallowance under section 43B was correctly applied.
Sections Cited
43B
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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
Assessee by : Shri Bharat Kumar, A/R Revenue by : Shri Satyaprakash R. Singh, CIT D/R सुनवाई की तारीख/Date of Hearing : 17/09/2025 घोषणा की तारीख /Date of Pronouncement: 22/09/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the ld. CIT(A)/Addl./JCIT(A)-2, Delhi [hereinafter the ‘ld. CIT(A)’] dated 21/10/2014 pertaining to AY 2018-19.
The grievance of the assessee reads as under:- “1. On the facts and circumstances of the Appellant's case and in law, the Id. CIT(A) erred in confirming the addition made by Id. AO amounting to Rs. 6,65,98,940/-, subject to verification by Id. AO of an amount of Rs. 1,11,97,810/-, for the reasons mentioned in the impugned order or otherwise. 2. On the facts and circumstances of the Appellant's case and in law, the Id. CIT(A) erred in passing the impugned order without taking cognizance of additional grounds of appeal
filed by the appellant during the course of Appellate proceedings. The said ground pertains to disallowance made by Id. AO amounting to Rs. 9,49,12,424/- on account of payments allegedly made after the due date of ROI as per the section 43B of the Act.
3. The appellant reserves rights to add, alter or delete any portion of this appeal before its conclusion.”