SUNITA SHARMA,GURGAON vs. INCOME TAX OFFICER, CENTRALIZED PROCESSING CENTER
Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
PER Ms. MADHUMITA ROY, JM: The instant appeal, filed by the assessee, is directed against the order dated 20.11.2024 passed by the Ld. Commissioner of Income-tax (Appeals)-Madurai, arising out of the intimation passed by the DCIT, CPC, Bangalore under Section 143(1) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.12.2022 for the Assessment Year 2021-22. 2. None appeared on behalf of the assessee at the time of hearing. Having regard to the decision of the Hon’ble Court in the case of Checkmate Services Pvt. Ltd. v. CIT (Civil Appeal No. 2833 of 2016 dated 12.10.2022), deciding the issue in favour of the Revenue, the appeal presented by the Revenue is found to be devoid of any merit and thus the addition made to the tune of Rs. 30,95,085- is 2 found to be just and proper so as not to warrant any interference. The appeal is, thus, dismissed. 3. The appeal preferred by the assessee is dismissed. Order pronounced in open court on 17.04.2025. (Ms. MADHUMITA ROY)
JUDICIAL MEMBER
Dated: 17.04.2025. *MP*