RUNWAL ENTERPRISES LIMITED,SION EAST vs. DY. COMMISSIONER OF INCOME TAX, CC-4(1), MUMBAI

ITA 6915/MUM/2024Status: DisposedITAT Mumbai20 February 2025AY 2018-19Bench: SHRI RAHUL CHAUDHARY (Judicial Member), SMT. RENU JAUHRI (Accountant Member)5 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal ruled that the CIT(A) was not justified in dismissing the appeal on procedural grounds, as the disallowance was included in the final assessment order u/s 143(3). Consequently, the Tribunal set aside the CIT(A)'s order and directed a fresh adjudication on the merits of the addition, providing the assessee due opportunity to present their case.

What were the facts?

The assessee's case was selected for scrutiny, and a disallowance of Rs. 33,84,614/- u/s 43B was made through an intimation u/s 143(1) by the CPC, which was later incorporated into the final assessment order u/s 143(3) r.w. Section 144B. The Ld. CIT(A) dismissed the assessee's appeal without adjudicating on the merits, stating that no separate appeal was filed against the initial 143(1) intimation.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal on procedural grounds without considering the merits of an addition incorporated in the final assessment order u/s 143(3), and the validity of the disallowance u/s 43B.

Which sections of the Income-tax Act were involved?

Section 250,Section 143(3),Section 144B,Section 43B,Section 143(2),Section 143(1),Section 40A(7)

AI-generated summary — verify with the full judgment below

Before: SHRI RAHUL CHAUDHARY & SMT. RENU JAUHRI

For Appellant: Mr. Pradeep Rawal
For Respondent: Shri. R. R. Makwana
Hearing: 13.02.2025Pronounced: 20.02.2025

PER RENU JAUHRI [A.M.] :- This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Mumbai-52/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 24.10.2024 passed u/s. 250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2018-19. 2. The assessee has raised the following grounds of appeal:

“1. On the facts and in the circumstances of the appellant company's case and in law, the Ld. Commissioner of Income Tax (Appeals)-52, Mumbai has erred in not quashing the assessment order passed on 19.05.2021 by the Assessing Officer u/s 1

The order continues below.

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