SRF LTD.,GURGAON vs. DCIT-LTU, NEW DELHI

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ITA 3008/DEL/2016Status: DisposedITAT Delhi02 May 2019AY 2007-082 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 Tribunal held that since the department did not appeal the CIT(A)'s deletion of additions and the assessee's appeal only challenged the reopening, the legal issues became infructuous. Therefore, the assessee's appeal was dismissed.

What were the facts?

The assessee challenged the reopening of assessment under Section 148. The CIT(A) had deleted all additions/disallowances made by the AO. The department did not file an appeal against the CIT(A)'s order.

What were the issues?

Whether the assessee's appeal challenging the reopening of assessment is infructuous when the department has not appealed the deletion of additions by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”: NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI L.P. SAHU

For Appellant: Ms. Gargi Sethee, Adv
For Respondent: Shri Surender Pal, Sr. DR
Hearing: 02/05/2019

PER AMIT SHUKLA, J.M

In the aforesaid appeal, Ld. Counsel for the assesee submitted that the Ld. CIT(A) has deleted the entire addition / disallowances made and assessee in its appeal has only challenged the reopening of assessment u/s 148. Since department is not preferred any appeal before the Tribunal, therefore, the legal issues raised have become infructous. Accordingly, appeal of the assessee should be dismissed as infructous. Ld. DR could not controvert that the department has not filed any appeal despite opportunity was given by this bench to find

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