ODISHA TELEVISION LIMITED,DELHI vs. CIRCLE 19(1), DELHI, DELHI

ITA 6501/DEL/2025Status: DisposedITAT Delhi11 March 2026AY 2021-2212 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the learned CIT(Appeals) erred in dismissing grounds of appeal 1 to 3 as 'general in nature'. A perusal of these grounds clearly indicated that they were not general and required a reasoned adjudication. The Tribunal found that the CIT(Appeals)'s action amounted to a non-adjudication of the grounds raised by the assessee. Therefore, to meet the ends of justice, the Tribunal set aside the order of the CIT(Appeals) and remitted the matter back to the CIT(Appeals) for re-adjudication of the appeal de novo. The CIT(Appeals) was directed to pass a speaking order after giving due opportunity of being heard to the assessee. The specific issues regarding additions/disallowances for Bonus, Gratuity, Section 41, non-credit of taxes, and charging of interest were not decided on merits by the Tribunal, as the matter was remanded. The Tribunal expressly left undecided the substantive grounds of appeal.

What were the facts?

The assessee, Odisha Television Limited, filed an appeal before the Income Tax Appellate Tribunal (ITAT) challenging the order of the Additional/Joint Commissioner of Income Tax (Appeals) dated 25.06.2025. This order arose from an assessment order dated 22.08.2025 passed under Section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2016-17. The appeal pertains to an intimation dated 14.12.2022 issued by the Assistant Director of Income Tax, Central Processing Centre (CPC), Bengaluru. The assessee raised several grounds, including issues related to additions/disallowances on account of Bonus (Rs. 37,18,678), Gratuity u/s 43B (Rs. 5,50,209), and under Section 41 (Rs. 19,84,313). Additionally, the assessee disputed the non-credit of advance tax, self-assessment tax, TDS, and TCS, totaling Rs. 12,96,40,116, and the charging of interest under Sections 234B and 234C.

What were the issues?

The primary questions before the Tribunal were: 1. Whether the order of the learned CIT(Appeals) in dismissing the assessee's grounds of appeal as 'general in nature' was justified, thereby leading to non-adjudication of the issues raised. The assessee contended that grounds of appeal 1 to 3 were not general and deserved a reasoned adjudication. The assessee also raised specific grounds concerning additions/disallowances for Bonus, Gratuity u/s 43B, and under Section 41, arguing that these were made without proper opportunity, in excess of jurisdiction, contrary to facts, and legally untenable. The assessee argued that payments for Bonus and Gratuity were made before the due date of filing the return, and evidence was filed, but the CIT(Appeals) erred in dismissing the grounds for non-attachment of evidence with the return. The assessee also argued that the addition under Section 41 was a double addition and that the intimation u/s 143(1) exceeded its scope. Furthermore, the assessee argued that credit for advance tax, self-assessment tax, TDS, and TCS should have been granted as they matched Form 26AS, and consequently, the charging of interest under Sections 234B and 234C was uncalled for. The Revenue did not present any arguments as the appeal was decided on the procedural aspect of non-adjudication by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 139(1),Section 43B,Section 41,Section 234B,Section 234C

AI-generated summary — verify with the full judgment below

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

Before: MS. MADHUMITA ROY

For Appellant: Shri Nitin Kumar Jaiman, Sr. DR
For Respondent: Shri Nitin Kumar Jaiman, Sr. DR
Hearing: 05.03.2026Pronounced: 11.03.2026

PER AMITABH SHUKLA, AM, This appeal by the assessee is directed against the order of ADDL/JCIT (A)-1 Kolkata, [hereinafter referred to as ‘Id. CIT(A)] dated 25.06.2025 arising out of assessment order dated 22.08.2025 passed under section 143(1) of the Income Tax Act, 1961, for the Assessment Year 2016-17. The word ‘Act’ herein

this order would mean Income Tax Act, 1961. 2. The assessee has raised following grounds of appeal:-

1.

That on the facts and in the circumstances of the case, the order of the Learned Commissioner of Income Tax (Appeals), ADDL. / JCIT (A)-1, KOLKATA [for short “CIT(Appeals)”] dated 22.08.2025, in dismissing th

The order continues below.

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