JOINT COMMISSIONER OF INCOME TAX (OSD), NUNGAMBAKKAM CHENNAI vs. AIRCEL CELLULAR LTD, ANNA SALAI, CHENNAI

ITA 16/CHNY/2024Status: DisposedITAT Chennai05 June 2024AY 2017-18Bench: SHRI ABY T. VARKEY (Judicial Member), SHRI S.R.RAGHUNATHA (Accountant Member)10 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order regarding verification and modified it to direct the AO to verify the assessee's claims of double disallowance and TDS credit. The AO is to provide an opportunity to the assessee for reconciliation and verification.

What were the facts?

The Revenue appealed against the CIT(A)'s order which allowed the assessee an opportunity to submit details for disallowances and TDS credit verification. The assessee was undergoing insolvency proceedings with a moratorium in place.

What were the issues?

Whether the CIT(A) erred in remanding the matter back to the AO for verification of details when the assessee had failed to provide them earlier. Whether the CIT(A) has the power to set aside issues for reconsideration by the AO.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 144B,Section 145(2),Section 272A(1)(d)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI

Before: SHRI ABY T. VARKEY & SHRI S.R.RAGHUNATHA

Hearing: 14.05.2024Pronounced: 05.06.2024

PER ABY T. VARKEY, JM: These are two appeals preferred by the Revenue against the common order of the Learned Commissioner of Income Tax

(Appeals)/NFAC, (hereinafter in short ‘the Ld.CIT(A)’), Delhi, dated

30.10.

2023 for the Assessment Year (hereinafter in short ‘AY’) 2017-18. Subject matter of is the regular/original

assessment order passed u/s.143(3) of the Income Tax Act, 1961

(hereinafter in short ‘the Act’) dated 25.12.2019; and ITA

No.15/Chny/2024 is in respect of AO’s re-asses

The order continues below.

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