ACIT, NEW DELHI vs. M/S. TATA TELESERVICES LTD., NEW DELHI

ITA 3550/DEL/2016Status: DisposedITAT Delhi29 January 2020AY 2007-083 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the AO was obligated to consider the revised return and dispose of the rectification application. The CIT(A)'s direction to the AO to do so was not an improper setting aside of the assessment.

What were the facts?

The assessee filed a revised Fringe Benefit Tax (FBT) return, but the Assessing Officer (AO) completed the assessment based on the original return. The assessee claimed a refund of Rs. 1.06 crores as per the revised return.

What were the issues?

Whether the AO was justified in not considering the revised FBT return and the assessee's claim for refund. Whether the CIT(A) had the power to direct the AO to consider the revised return.

Which sections of the Income-tax Act were involved?

Section 115WE(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 28.01.2020

per law. The order of the Ld. CIT(A) would not amount to setting aside the assessment to the AO. The order passed by the Ld. CIT(A) is in accordance with law and, as such, need no interference. Departmental appeal stands dismissed. 7. In the result, the departmental appeal is dismissed.

Order pronounced in the open court.

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