ACIT, CIRCLE 4(2), NEW DELHI vs. M/S CCIC INDIA PVT LTD, NEW DELHI

ITA 9119/DEL/2025Status: DisposedITAT Delhi10 July 2026AY 2022-234 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) allowed the assessee's appeal on most additions without proper investigation, simply accepting the assessee's submissions. Therefore, the matter was remanded back to the CIT(A) for thorough investigation.

What were the facts?

The revenue appealed against the CIT(A)'s order deleting additions made by the AO. The CIT(A) had allowed the assessee's appeal based on unverified submissions without examining supporting documentary evidence.

What were the issues?

Whether the CIT(A) erred in deleting additions without verifying documentary evidence and whether the assessee discharged its onus under Section 37(1) and Section 36(2) for the allowability of expenses and bad debts.

Which sections of the Income-tax Act were involved?

Section 37(1),Section 36(2),Section 36(1)(vii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: MS. MADHUMITA ROY & SH. KRINWANT SAHAY

Hearing: 22.06.2026Pronounced: 10.07.2026

PER KRINWANT SAHAY AM Appeal in this case has been filed by the revenue against the order dated 17.10.2025 passed by the Ld. CIT(A)/NFAC, Delhi for the A.Y. 2022-23. Grounds of appeal are as under :-

“1. Whether the Ld.CIT(A) has erred both on facts and in law in deleting the addition of Rs. 27,06,000/-made on account

2 ACIT Vs. M/s. CCIC India Pvt. Ltd. of disallowance of Provision for Audit Fee and Other Provisions, by allowing deduction solely on the basis of the assessee's unverified submissions, without calling for or examining any supporting documentary evidence such as Invoices, confirmations, or correspondence, to establish the existence of a legally enforceab

The order continues below.

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