B D R PRODUCTS (INDIA) PVT. LTD.,DELHI vs. ITO, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’: NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI AMITABH SHUKLA
PER AMITABH SHUKLA, A.M :
This appeal filed by the assessee is directed against the order dated
07.02.2017 passed by CIT(A), 35, Delhi, arising out of the order passed by Assessing Officer dated 16.03.2015 for A.Y.2007-08. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.
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The assessee was called absent in the case. It has been noted that continuously the appellant assessee has been absenting for three consecutive hearings since April-2025. 3. The Ld. DR took us through the brief factual matrix of the case. Assessment Order u/s 147 r.w.s. 143(3) of the Act was passed on 16.03.2015 wherein total addition of Rs.15,30,000/- were made on account of undisclosed income and undisclosed expenditure. The Ld.CIT(A) through his order dated 07.02.2017 confirmed the addition made by the Ld.AO both on the legal grounds as well as merits of the addition. The Ld.DR argued in favour of the order of lower authorities. 4. We have considered the arguments of the Ld. DR in the light of material available on records. The assessee was called absent and it has also been noted that it has been regularly absenting itself from appearance. We have also noted that the grounds of appeal raised by the assessee in this case are not concise but rather fall in the category of descriptive and narrative grounds. Rule 8 of the ITAT rules mandate that every appeal filed before the tribunal must contain concise grounds of appeal, classified under distinct heads. Thus, Rule 8 mandates as under: Page 3 of 5
“…Contents of memorandum of appeal.
8. Every memorandum of appeal shall be written in English and shall set forth, concisely and under distinct heads, the grounds of appeal without any argument or narrative; and such grounds shall be numbered consecutively…”
5. Accordingly, we are of the considered view that the order passed by the Ld.CIT(A) 07.02.2017 which has been assailed by the assessee, has been passed after carefully considering the facts of the case and correct interpretation of law. The assessee on its part has not adduced any evidence to defend its case. We therefore totally agree and uphold the findings of the lower authorities. In this regard we rely upon the order of Hon’ble Delhi High court in the case of Global Vantedge Pvt Ltd dated
14.03.2013 considering ITA No.1828- 1829 / Del / 2010 and ITA No.1254
/ Del / 2011 holding as under:-
“….The learned counsel for the revenue contended that it was incumbent upon the Tribunal to have recorded its own findings rather than merely confirming the findings of the CIT (Appeals).
However, the learned counsel for the respondent/ assessee drew our attention to the Supreme Court decision in the case of CIT v.
K.V. Pilliah and Sons : (1966) 63 ITR 411 (SC), wherein, on a similar point having been raised, the Supreme Court observed as under: -
“The Income-tax Appellate Tribunal is the final fact-finding authority and normally it should record its conclusion on every disputed
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question raised before it, setting out its reasons in support of its conclusion. But, in failing to record reasons, when the Appellate
Tribunal fully agrees with the view expressed by the Appellate
Assistant Commissioner and has no other ground to record in support of its conclusion, it does not act illegally or irregularly, merely because it does not repeat the grounds of the Appellate Assistant
Commissioner on which the decision was given against the assessee or the department. The criticism made by the High Court that the Tribunal had “failed to perform its duty in merely affirming the conclusion of the Appellate Assistant Commissioner” is apparently unmerited.”
6. Accordingly, we are of the considered view that the order passed by the Ld.First Appellate Authority therefore does not require any intervention at this stage. The order of the Ld.CIT(A) is sustained. All the grounds of appeal raised by the assessee are therefore dismissed.
7. In the result, the appeal of the assessee is dismissed.
Order pronounced in the Open Court on 19.09.2025 (ANUBHAV SHARMA)
ACCOUNTANT MEMBER
* Sh Damodar Kutty Sr. PS*
Dated: 19/09/2025.