DCIT, CIRCLE-4(2), NEW DELHI vs. BSES RAJDHANI POWER LTD, NEW DELHI

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ITA 1258/DEL/2022Status: DisposedITAT Delhi18 December 2023AY 2014-15Bench: SHRI G.S. PANNU (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)3 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the Department's request to merge the appeals and decided to dismiss the current appeal as withdrawn. The Revenue was granted liberty to raise the additional ground in accordance with law.

What were the facts?

The Revenue filed an appeal against the CIT(A)'s order concerning assessment year 2014-15. The Department later requested to merge this appeal with another pending appeal for the same assessment year.

What were the issues?

Whether the current appeal should be pursued independently or merged with another pending appeal for the same assessment year.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “H”: NEW DELHI

Before: SHRI G.S. PANNU & SHRI ANUBHAV SHARMA

For Appellant: Ms. Sapna Bhatia, CIT(DR)
For Respondent: Ms. Sapna Bhatia, CIT(DR)
Hearing: 18.12.2023Pronounced: 18.12.2023

O R D E R PER ANUBHAV SHARMA, JM:

The Revenue has come in appeal against the order dated 17.02.2020, for the assessment year 2014-15, passed by the Commissioner of Income Tax (Appeals)- 4, New Delhi (hereinafter referred as “learned First Appellate Authority” or in short “FAA”), in appeal no. 159/17-18/CIT(A)-4, arising out of assessment order dated 30.12.2016 u/s 143(3) of the Income-tax Act, 1961 (hereinafter referred as ACIT, Circle 5(1), New Delhi, hereinafter referred to as the “AO”).

2.

Heard and perused the record.

3.

At the time of hearing it came up that against the impugned order of learned CIT(A) dated 17.02.2020, Department preferred two appeals i.e. present appeal being ITA No. 1334/Del/2020. Learned DR has filed written submissions, stating as under:

“Regarding the above-mentioned appeals, it is submitted that both the appeals pertain to the same case for the same assessment year. The report regarding the same was called for from the PCIT-01, New Delhi and has been received in which it has been requested by the PCIT-01 to merge both the appeals. There is one additional ground of appeal mentioned in ITA No. 1334/Del/2020. The same is reproduced here for your ready reference. On the facts & under the circumstances of the case, the Ld. CIT(A) has erred in allowing the appeal of the assessee on the issue of provision for leave salary contribution and leave salary Encashment & Bonus payable. In this regard, it is humbly submitted that the above-mentioned Ground of Appeal may be merged with the Grounds of Appeal for ITA No. 1334/Del/2020.”

4. Thus Learned DR submitted that the Department intends to pursue and substantial grounds in both the appeals are same, except for one ground which is additional in the present .

5. In the light of aforesaid, the present appeal being is dismissed as withdrawn with liberty to the Revenue to raise the additional ground in accordance with law.

Order pronounced in open court after the hearing was concluded on 18.12.2023.

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