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Facts
The assessee filed an appeal against the order of the CIT(A) in proceedings under Section 147 of the Income Tax Act. The core of the assessee's claim was for a refund, rather than challenging any additions made by the lower authorities.
Held
The Tribunal found that no additions had been made in the reassessment proceedings. Consequently, the appeal was deemed not maintainable, although the assessee was granted liberty to pursue appropriate legal remedies if advised.
Key Issues
Maintainability of appeal where no additions were made in reassessment proceedings and the claim is for refund. Whether the appeal can proceed solely on a claim for refund without challenging any additions.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Asstt. Year: 2017-18 DSC Ltd., Vs DCIT, Room No. 2, Third Floor, E-9, South Central Circle-14, Extension, Part-2, New Delhi New Delhi-110049 (APPELLANT) (RESPONDENT) PAN No. AAACD0003D Assessee by : Sh. Brij Mohan, CA Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 13.10.2025 Date of Pronouncement: 13.10.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-26, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1069869480(1) dated 22.10.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires during the course of hearing with the able assistance coming from both the parties that the sole issue raised at the assessee’s behest herein claims “refund” than having challenged the learned lower authorities’ action on any
That being the clinching factual position, we hereby reject the assessee’s instant appeal as not maintainable subject to a rider that it shall indeed be at liberty to take recourse appropriate proceedings available under the law, if so advised.