SHOPPERS STOP LTD.,MUMBAI vs. DY CIT,CC-4(2), MUMBAI

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ITA 1372/MUM/2021Status: DisposedITAT Mumbai04 May 2022AY 2015-164 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee sought to withdraw its appeals before the Tribunal. The Tribunal permitted the withdrawal of the appeals.

What were the facts?

The assessee, Shoppers Stop Limited, did not claim deduction for education cess and higher and secondary education cess while filing its return of income under section 153A. This ground was rejected by the CIT(A).

What were the issues?

Whether education cess and higher and secondary education cess are deductible expenses. The assessee withdrew the appeal after acknowledging the insertion of Explanation 3 to Section 40(a)(ii).

Which sections of the Income-tax Act were involved?

Section 153A,Section 40(a)(ii)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

PER BENCH These appeals have been filed by the assessee against separate orders, each dated 24.06.2021, passed by the Ld. Commissioner of Income-Tax (Appeals)-52, Mumbai [in short ‘the Ld. CIT(A)’] for assessment years 2013-14 to 2018-19 respectively.

2.

At the outset, before us the Ld. counsel of the assessee submitted that while filing the return of income u/s 153A of the Income Tax Act, 1961 (in short ‘the Act’), the assessee did not claim dedcution of ‘education cess’ and ‘higher and secondary education cess’. The said ground was first time raised before the Ld. CIT(A) however, same has been rejected by him.

3.

Aggrieved by the order of Ld. CIT(A), the assessee filed an appeal before the Tribunal in all the respective years, raising the grounds for seeking deduction of education cess of higher and secondary education cess in view of the principle laid down by the Shoppers Stop Limited. 3 1377, 1372, 1373, 1374 & 1375/Mum/2021 decision of the Hon’ble Jurisdictional High Court in the case of Sesa Goa Ltd. v. Jt. CIT [117 Taxmann.com 96], Hon’ble Rajasthan High Court in the case of Chambal Fertilizers & Chemicals Limited v. Joint Commissioner of Income Tax [(2019) 107 Taxmann.com 484 (Rajasthan)]

4.

Before us the assessee has submitted that in view of insertion of Explanation 3 to section 40(a)(ii) of the Act w.e.f. 01.04.2005, the principles laid down in the decisions cited while filing appeal shall no longer apply. The relevant extract of the Explanation is reproduced below.

1.

“For the removal of doubts, it is hereby clarified that for the purpose of this sub-clause, the term “tax” shall include and shall be deemed to have always included any surcharge or cesss, by whatever name called, on such tax” 4.1 In view of the above submission, the assessee sought to withdraw all the captioned appeals. The Ld. Departmental Representative (DR) did not object for the same.

Shoppers Stop Limited. 4 1377, 1372, 1373, 1374 & 1375/Mum/2021

5.

The withdrawal of the appeals sought by the assessee is permitted and accordingly, all these appeals are dismissed as infructuous.

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