TEEJ IMPEX P. LTD,MUMBAI vs. ADDL CIT RG 7(3), MUMBAI

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ITA 6823/MUM/2016Status: DisposedITAT Mumbai16 September 2019AY 2011-125 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the appeal was dismissed by the CIT(A) solely on the ground of limitation without deciding the issues on merits. The Tribunal restored the matter to the CIT(A) to consider condonation of delay and decide the issues on merits if the delay is condoned.

What were the facts?

The assessee company filed its return of income declaring a loss. The Assessing Officer completed the assessment determining a reduced loss. The assessee appealed to the CIT(A) but filed the appeal with a delay of 166 days.

What were the issues?

The primary issue was the condonation of delay in filing the appeal before the CIT(A). The secondary issue, to be decided if the delay is condoned, relates to the disallowance of interest expenses, remission of liability, and disallowance under Section 14A.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 14A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “F”, MUMBAI

Before: SHRI MAHAVIR SINGH & SHRI RAJESH KUMAR

For Appellant: Shri Bhupendra Shah, AR
For Respondent: Shri Rajeev Gubgotra, DR

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent 2. आयकर आयु�त(अपील) / The CIT(A), Mumbai 3. आयकर आयु�त / CIT, Mumbai 4. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, मुंबई / 5. DR, ITAT, Mumbai गाड� फाईल / Guard file 6.

आदेशानुसार/ BY ORDER, स�या�पत ��त //True Copy//

उप/सहायक पंजीकार (Dy./Asst. Registrar) आयकर अपील�य अ�धकरण, मुंबई / ITAT, Mumbai

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