THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1 vs. VATIKA LIMITED.

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ITA - 560 / 2022HC Delhi23 December 20222 pages
For Petitioner: RUCHIR BHATIA

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23.12.

2022 [Physical Hearing/Hybrid Hearing (as per request)] CM No.56301/2022 [Application filed on behalf of the appellant seeking condonation of delay of 168 days in re-filing the appeal]

1.

This is an application moved on behalf of the appellant seeking condonation of delay in re-filing the appeal.

1.

1 According to the appellant, there is a delay of 168 days.

2.

For the reasons given in the application, the delay is condoned.

3.

The application is, accordingly, disposed of. ITA 560/2022

4.

Mr Shlok Chandra, who appears on behalf of the appellant/revenue, informs us that in the assessee’s appeal, i.e., ITA No.33/2020, the issue which arises for consideration also obtains in the instant appeal. ITA 560/2022

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:31:15

5.

The following two issues are raised by the appellant/revenue in the instant case: (i) Whether the Income Tax Appellate Tribunal [in short, “Tribunal”] erred on facts and in law in holding that the Commissioner of Income Tax (Appeals) [in short, “CIT(A)”] had travelled beyond the scope of the plenary powers conferred on him in disallowing 1/5th expenditure claimed by the assessee under Section 35D of the Income Tax Act, 1961 [in short, “Act”]? (ii) Whether the Tribunal erred in law and on facts in holding that deduction of Rs.26,62,379/- claimed as commission and brokerage should be allowed to the assessee ?

6.

Insofar as the first issue is concerned, Mr Chandra says that it is also the subject matter of ITA No.33/2020 in which notice has been issued.

7.

Accordingly, issue notice to the respondent via all modes including e- mail.

8.

List the matter on 06.03.2023. RAJIV SHAKDHER, J

TARA VITASTA GANJU, J

DECEMBER 23, 2022

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ITA 560/2022

page 2 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:31:15