SHRI DIGAMBER JAIN MUMUKSHU MANDAL,DEHRADUN vs. DDIT, BANGALURU

PDF · subscribers
ITA 61/DDN/2024Status: DisposedITAT Dehradun23 April 2025AY 2022-23Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh (Accountant Member)2 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 noted that the lower appellate authority had already accepted the assessee's claim in principle. Therefore, the Tribunal found no merit in the assessee's appeal as their claim was already accepted.

What were the facts?

The assessee appealed an order concerning the computation of income for AY 2022-23. The sole grievance was regarding the application of the maximum marginal rate instead of the normal rate for computation.

What were the issues?

Whether the assessee's claim for applying the normal rate of tax instead of the maximum marginal rate was valid. The appeal was dismissed as the claim was already accepted by the lower authority.

Which sections of the Income-tax Act were involved?

Section 143(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH, DEHRADUN

Before: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

Hearing: 18.03.2025Pronounced: 23.04.2025

Asstt. Year : 2022-23 Shri Digamber Jain Mumukshu Vs DDIT, Mandal, C/o Sh. S. K. Jain, Adv., CPC, ¾ Race Course, Dehradun-248001 Bangaluru-560500 (APPELLANT) (RESPONDENT) PAN No. AAEAS3855N Assessee by: None Revenue by: Sh. Amar Pal Singh, Sr. DR Date of Hearing: 18.03.2025 Date of Pronouncement: 23.04.2025 ORDER Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2022-23, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/APL/S/250/2023-24/1062639271(1) dated 14.03.2024, in proceedings u/s 143(1) of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

3.

It next emerges during the course of hearing with the able assistance coming from the Revenue side that the assessee’s sole substantive grievance canvassed in the instant appeal seeks to reverse both the lower authorities impugned action

4.

Learned Sr. Departmental Representative invites our attention to page 5 para 8.1 of the lower appellate discussion wherein the lower appellate authority has already accepted the assessee’s claim in principle with directions to the “JAO” to verify the necessary relevant facts.

5.

Faced with this situation, we see no merit in the assessee’s instant sole substantive ground once it’s impugned claim has already stand accepted herein.

Recent GST High Court judgments

Search GST case law →