ACC INDIA PVT.LTD.,NEW DELHI vs. ACIT, CIRCLE-1(1) DELHI, DELHI

ITA 4907/DEL/2024Status: DisposedITAT Delhi24 September 2025AY 2015-16Bench: SHRI MAHAVIR SINGH (Vice President), SHRI AMITABH SHUKLA (Accountant Member)12 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A) rightly admitted additional evidence under Rule 46A. It further ruled that the disallowance of bogus expenses was not justified as the AO's observations were not sustainable and the assessee provided necessary documentation. The claim for dormant assets as revenue loss and the increase in work-in-progress were also allowed.

What were the facts?

The Revenue appealed against the CIT(A)'s deletion of additions made on account of bogus expenses and other items, arguing that additional evidence was allowed in disregard to Rule 46A. The assessee filed a cross-objection regarding the disallowance of dormant assets and increase in work-in-progress.

What were the issues?

Whether additional evidence was rightly admitted by the CIT(A) and if the additions made by the AO on account of bogus expenses, dormant assets, and work-in-progress were justified.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 271(1)(c)

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Income Tax Appellate Tribunal, DELHI BENCH ‘A’ NEW DELHI

Before: SHRI MAHAVIR SINGH

For Respondent: DR. Assesseeby : Sh. K. Sampath, Adv. & Sh. V. Rajakumar, Adv
Hearing: 24.06.2025Pronounced: 24.09.2025

Heard together (2 matters)

C.O. NO. 72/DEL/2023
ITA No. 650/DEL/2020

Read from the judgment's own cause title. This page is filed under one of them.

PER MAHAVIR SINGH, VP:

The appeal filed by the Revenue and Cross Objection by the Assessee are directed against the order passed by the Ld. CIT (Appeals)-I, New Delhi dated 20.11.2019 for A.Y. 2015-16. The assessee also filed a penalty appeal for the assessment year 2015-16. 2. Since these appeals and Cross Object

The order continues below.

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