SATIDHAM SYNTEX LIMITED ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 5(3)(1), MUMBAI, MUMBAI

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ITA 3370/MUM/2024Status: DisposedITAT Mumbai28 March 2025AY 2010-11Bench: SHRI VIKRAM SINGH YADAV (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the ground of appeal concerning the levy of interest under Section 234B. Therefore, the matter was set aside to the CIT(A) for fresh adjudication on this specific issue.

What were the facts?

The assessee appealed to the CIT(A) against an assessment order and raised a ground regarding the levy of interest under Section 234B, which was not initially levied by the AO. The CIT(A) dismissed the appeal without adjudicating this specific ground.

What were the issues?

Whether the CIT(A) correctly dismissed the appeal without adjudicating the ground related to the levy of interest under Section 234B?

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 254,Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘G’ BENCH

For Appellant: Shri. Rakesh Joshi
For Respondent: Shri. Dr. Kishore Dhule
Hearing: 26/03/2025Pronounced: 28/03/2025

आदेश / O R D E R PER VIKRAM SINGH YADAV (A.M): This appeal has been preferred against the impugned order dated 30.04.2024 passed in Appeal no. CIT(A) 10, Mumbai/10432/2019-20 by the Ld. Commissioner of Income– tax(Appeals)/ National Faceless Appeal Centre (NFAC) [hereinafter referred to as the “CIT(A)”] u/s. 250 of the Income-

2.

During the course of hearing, the Ld. AR submitted that the assessee has filed the appeal before the Ld. CIT(A) against the assessment order u/s. 143(3) r/w 254 of the Act dated 31.12.2019. It was submitted that the assessee in its appeal has raised the ground against the levy of interest u/s. 234 B of the Act which was not levied initially by the AO under the original assessment order passed u/s. 143(3) of the Act. It was submitted that from the persual of the impugned order passed by the Ld. CIT(A), it is evident that the Ld. CIT(A) has not adjudicated that ground of appeal and the appeal have been dismissed. It was accordingly submitted that the matter deserves to set aside to the file of Ld. CIT(A) to decide the ground of appeal so taken by the assessee against the levy of interest u/s. 234B of the Act.

3.

The Ld. DR was heard who also fairly submitted that the ground of appeal so taken by the assessee has not been decided by Ld. CIT(A).

4.

After hearing both the parties and considering the material available on record, the matter is set aside to the file of Ld. CIT(A) to decide the ground of appeal so taken by the assessee regarding levy of interest u/s. 234 B of the Act and decide as per law after providing reasonable opportunity to the assessee.

5.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in open court on 28.03.2025.

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