M/S IDENTICS LTD NO. S. IND(1) 4,THODUPUZHA vs. ITO, WARD-1, THODUPUZHA

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ITA 75/COCH/2024Status: DisposedITAT Cochin07 November 2024AY 2020-2021Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI AMARJIT SINGH (Accountant Member)3 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 held that the assessee could not be considered an aggrieved party against the lower appellate order since their earlier appeal on the same issue was already accepted. Therefore, the instant appeal was declined.

What were the facts?

The assessee filed an appeal against an order passed under Section 154 of the Income Tax Act. The delay in filing the appeal was condoned. The CIT(A) had already accepted the assessee's earlier appeal against the Assessing Officer's Section 154 order concerning Section 80P deduction.

What were the issues?

Whether the assessee is an aggrieved party when their earlier appeal on the same issue has been accepted by the CIT(A) in proceedings under Section 154.

Which sections of the Income-tax Act were involved?

Section 154,Section 80P

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH

For Appellant: Shri Arun Raj S. Advocate
For Respondent: Shri Dr. S. Pandian, CIT-DR
Hearing: 23.08.2024

ORDER PER BENCH : This assessee’s appeal, for assessment year 2020- 2021, arises against the order of the Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/ S/250/2022-23/1050683670(1), dated 13.03.2023, in proceedings u/s.154 of the Income Tax Act, 1961 (in short “the Act”).

Heard both the parties. Case file perused.

2.

Delay of 265 days in filing the instant appeal is condoned as per assessee’s solemn averments in light of Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the law long back that all such technical aspects must make a way for the cause of substantial justice.

3.

It emerges at the outset from a perusal of the CIT(A)-NFAC’s lower appellate discussion in paragraphs 5-6 page-3 that he has already accepted the assessee’s lower appeal preferred against the Assessing Officer’s sec.154 order dated 29.11.2021 claiming sec.80P deduction. This clinching fact has gone un-rebutted from the assessee’s side. We conclude in this backdrop that the assessee could not be held as an aggrieved party against the lower appellate order. It’s instant appeal is declined in very terms.

4.

This assessee’s appeal is dismissed.

Order pronounced in the open court on this 07th day of November, 2024.

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