VANSHIKA MOTORS (P) LTD.,MEERUT vs. ACIT, CIRCLE- 2, MEERUT
Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Amitabh Shukla
Per Satbeer Singh Godara, Judicial Member:
These assessee’s three appeals ITA Nos. 6212, 6213 &
6214/Del/2017 for Assessment Years 2008-09, 2009-10 & 2010-
11, arise against the CIT(A), Meerut’s in case Nos. 300, 301 &
302/2015-16, dated 21.09.2017, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”), appeal-wise; respectively.
Heard both the parties at length. Case files perused.
It emerges at the outset during the course of hearing that the assessee’s instant three appeals raise the first and foremost
ITA Nos. 6212, 6213 & 6214/Del/2017
Vanshika Motors (P) Ltd.
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issue of validity of the impugned
“second”
round assessments(s) itself framed by the learned ACIT, Circle-2,
Meerut in furtherance to the tribunal’s remand directions dated
23.12.2014. As it is evident from a perusal of the case file, the assessee had admittedly declared/returned taxable income of Rs.15,00,000/- i.e. loss of Rs.2,66,088/- in it’s return filed on 14.09.2009. 4. Learned counsel further takes us to page 6 in the assessment order wherein the assessee had objected to the above Assessing Officer having assumed juri iction to frame assessment in it’s case. That being the case, we hereby quote
CBDT landmark circular No. 1/2011 dated 31.01.2011 allocating juri iction to the “ITOs” only in municipal areas in those cases wherein the returned income was falling upto Rs.15,00,000/-.
The Revenue on the other hand vehemently argues that the learned Assessing Officer had rejected the assessee’s foregoing objections in his order sheet entry dated 18.03.2016 wherein once the assessee had declared loss of Rs.17,66,795/- in assessment year 2013-14. 6. We find no merit in the Revenue’s instant technical objection going by the assessee’s returned income figures; in ITA Nos. 6212, 6213 & 6214/Del/2017 Vanshika Motors (P) Ltd.
3
all these three cases, coming to less than Rs.15,00,000/- as it is evident from a combined perusal of the corresponding assessment orders. We thus accept it’s instant first and foremost legal ground going to the root of the matter to quash this assessee’s impugned assessment in light of Krishnendu Chowdhury vs. ITO
(2017)
78
taxmann.com
89
(Cal.) for want of the Assessing Officer’s juri iction in very terms. Ordered accordingly.
All other pleadings on merits herein stand rendered academic.
These assessee’s three appeals i.e. ITA Nos. 6212, 6213 & 6214/Del/2017 are allowed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 20/03/2025. (Amitabh Shukla) (Satbeer Singh Godara) Accountant Member Judicial Member
Dated: 20/03/2025
*Subodh Kumar, Sr. PS*