TRACTORS AND FARM EQUIPMENT LIMITED,CHENNAI vs. COMMISSIONER OF INCOME TAX APPEALS , CHENNAI

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ITA 1243/CHNY/2023Status: DisposedITAT Chennai30 April 2024Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (Accountant Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the impugned order passed by the NFAC was not maintainable because the issues were identical to those already decided by the ITAT in favour of the assessee. Therefore, the assessee's appeal was allowed.

What were the facts?

The assessee's appeal for AY 2010-11 was against an order by the NFAC. The assessee had previously obtained relief from the CIT(A) for the same AY, which was confirmed by the ITAT. However, the NFAC issued a fresh notice and passed an order confirming the Assessing Officer's order.

What were the issues?

The primary issue was the maintainability of a fresh order by the NFAC when the same assessment year and identical issues had already been decided by the ITAT. The assessee argued that the NFAC's order was not justified.

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 25.04.2024Pronounced: 30.04.2024

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal by the assessee is against the order dated 08.09.2023 passed by the NFAC [CIT(A)] for the assessment year 2010-11.

The ld. AR Shri R. Vijayaraghavan, Advocate placed on record paper book containing 14 pages, wherein, we find order dated 28.09.2017 of ld. CIT(A) for AY 2010-11, order giving effect order dated 28.12.2017 passed by the Assessing Officer and order dated 30.11.2022 passed by the ITAT in assessee’s own case for AY 2010- 11.

The ld. AR submits that the issues raised in the present appeal are similar and identical to the issue decided by the ld. CIT(A)-11 for the assessment year 2010-11 in favour of the assessee against which the Revenue preferred an appeal before the ITAT, wherein, the ITAT dismissed Revenue’s appeal. However, again, the NFAC [CIT(A)] issued notice dated 16.08.2023 to the assessee for the same assessment year 2010-11 and the assessee complied with the said notice by filing written submissions, however, did not bring to the notice of the NFAC [CIT(A)] about dismissal of the Revenue’s appeal for the same assessment year 2010-11 by ITAT. The assessee did not succeed before the NFAC, Delhi and NFAC confirmed the order of the Assessing Officer. Having aggrieved, present appeal is filed before the Tribunal.

The ld. AR vehemently argued that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not maintainable as for the same assessment year 2010-11 concerning similar issues on same identical facts, the assessee got relief from the ld. CIT(A)-11 vide order dated 28.09.2017, which was confirmed by the ITAT vide its order dated 30.11.2022. Thus, the ld. AR prayed that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)], Delhi may be declared, as not justified. The ld. DR did not dispute the same.

We find from paper book at page No. 1 that the ld. CIT(A)-11 for the same assessment year 2010-11 given relief to the assessee vide its order dated 28.09.2017 to which, the Assessing Officer also passed order on 28.12.2017 giving effect to the order of the ld. CIT(A)-11 which is at page 13 of paper book. The Revenue challenged the order of the ld. CIT(A)-11 before the Tribunal by way of an appeal in and the Tribunal confirmed the order of the ld. CIT(A)- 11 vide its order dated 30.11.2022, which is at page 14 of paper book. The ld. DR did not dispute the same and fairly conceded that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not justified. On perusal of the order dated 30.11.2022 at page No. 14, we find the issues raised therein are similar and identical to the issues decided by the NFAC, Delhi in the impugned order. In view of the same, we hold that the impugned order dated 08.09.2023 passed by the NFAC [CIT(A)] is not maintainable and the appeal of the assessee is allowed.

In the result, the appeal filed by the assessee is allowed. Order pronounced on 30th April, 2024 at Chennai.

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