SPECTRUM TALENT MANAGEMENT PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX , CPC, CPC BANGALORE

ITA 3313/DEL/2024Status: DisposedITAT Delhi13 December 2024AY 2020-21Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member)7 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the Addl./JCIT(A) erred by not adjudicating the grounds challenging the validity of the 143(1) order and the claim for 80JJAA deduction. The Tribunal remanded the case back to the Addl./JCIT(A) for fresh adjudication of all grounds raised by the assessee after giving a proper opportunity.

What were the facts?

The assessee challenged an intimation under section 143(1) making an adjustment of Rs. 28,57,640/- for disallowance of employee's contribution to PF & ESI under section 36(1)(va) without prior intimation. The Addl./JCIT(A) dismissed the appeal, holding that grounds related to the 143(1) order did not survive due to a subsequent assessment under section 143(3), and failed to adjudicate additional grounds, including a claim for deduction under section 80JJAA.

What were the issues?

1. Whether the Addl./JCIT(A) was justified in dismissing the appeal against the intimation u/s 143(1) without adjudicating on the grounds of lack of prior intimation. 2. Whether the Addl./JCIT(A) erred in not adjudicating the additional ground for allowing deduction u/s 80JJAA on income enhanced by disallowance u/s 36(1)(va).

Which sections of the Income-tax Act were involved?

Section 143(1),Section 143(1)(a),Section 143(3),Section 144B,Section 250(6B),Section 36(1)(va),Section 80JJAA,Section 80AB,Section 32,Section 40(a)(ia),Section 40A(3),Section 43(b),Section 246A

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

Before: SHRI CHALLA NAGENDRA PRASAD

Hearing: 27.11.2024

This appeal is filed by the assessee against the order of the Ld.

Addl./JCIT(Appeals), Mumbai dated 25.05.2024 for the AY 2020-21 arising out of the intimation passed u/s 143(1) of the Income Tax Act, 1961. Assessee raised the following grounds: - 1. “The Addl./JCIT(A) erred on the facts and under the law in not adjudicating ground no.1 wherein the AO, CPC has made adjustment u/s 143(1)(a) of Rs.28,57,640/- in the intimation issued u/s 14391) without giving intimation to the appellant and has not followed the mandate of the first proviso to section 143(1)(a) require which no such adjustmen

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