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$~25 * IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 725/2023
PR COMMISSIONER OF INCOME TAX 4 NEW DELHI
.....Appellant Through: Mr. Shlok Chandra, SSC with Ms. Madhavi Shukla and Ms. Naincy Jain, JSCs.
versus
M/S NCR VEHICLES PVT LTD
.....Respondent Through: Mr. Salil Kapoor, Mr. Sumit Lalchandani, Mr. Tarun Chanana and Ms. Ananya Kapoor, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR
O R D E R %
07.03.2025 1. This appeal is directed against the order dated 30 June 2023 passed by the Income Tax Appellate Tribunal [“Tribunal”] and in terms of which the appeal of the Revenue has come to be dismissed. 2. The appeal itself pertains to Assessment Year [“AY”] 2011-12. We find from a reading of the order of the Tribunal that the appeal has come to be perfunctorily disposed of in the following terms: - “3. Brief facts of the case are that the assessee company is engaged in the business of retail trading of cars & operating as authorized service centre of Ford cars. The assessee filed return of income on 14.09.2011 declaring an income of Rs. 27,95,262/. The AO made addition of Rs. 13.61 Cr. and sales as per the profits and loss account of Rs. 83.62 Cr. 4. The reconciliation of the same has been examined in detail by the ld. CIT (A) and deleted the addition. We have examined and found that the difference is on account of: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/03/2025 at 11:13:56
Claims/Schemes 1,02,84,421 Shown as income in Schedule-8 „Other Income‟ of Audited Financials Labour Receipts 1,97,10,422 Customer Insurance 34,45,909 Logistics Receipts 43,17,075 Service Tax 24,49,431 Service Tax charged & deposited [As per Service Tax Returns filed] VAT 9,59,40,087 VAT charged by the assessee on sales [As per VAT Returns] Difference 13,61,47,346 5. Therefore, the decision of the ld. CIT (A) to delete the addition made by the AO is hereby affirmed.”
As is ex-facie evident, the Tribunal has not even attempted to engage with the grounds of appeal which were addressed for its consideration or to examine the issues which were canvassed. Since the order is totally non-speaking, it cannot possibly be sustained. 4. We, accordingly, and on this short score alone allow the instant appeal and set aside the order dated 30 June 2023. The appeal shall, consequently, stand revived on the board of the Tribunal to be decided afresh and in accordance with law. 5. All rights and contentions of respective parties on merits are kept open.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. MARCH 07, 2025/nd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 17/03/2025 at 11:13:56