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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Dr. B. R. R. KumarMs. Astha Chandra
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the Revenue against the orders of National Faceless Appeal Centre (NFAC), Delhi dated 23.09.2022.
Since, the issue involved in both the appeals are similar, they were heard together and being adjudicated by a common order.
The grounds authorized by the ld. PCIT are in accordance with the addition made by the Assessing Officer and as deleted by the ld. CIT(A).
In Revenue: “1. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in holding that payments made to a director of a company is an allowable deduction u/s 35(2AB) of the Income Tax Act, 1961.
3 & 2703/Del/2022 Cinestann Film Company Pvt. Ltd. 2. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in allowing the deduction u/s 35(2AB) of the Act of the amount not included in Form 3CL as submitted by DSIR since the same was not incurred on Scientific Research.” 6. However, we find that the grounds raised by the DCIT, Circle-4(2), Delhi as mentioned above at para 5 are totally in contrast with the grounds duly authorized by ld. PCIT. This fact has brought to the notice that the Revenue and directed to file a revised Form No.
36. Inspite of lapse of more than 90 days, the grounds have not been amended.
Hence, the appeals of the revenue is hereby dismissed with liberty to the Revenue to approach the Tribunal with amended grounds as authorized by the ld. PCIT and along with the reasoning for not filing appropriate grounds of appeal.
In the result, the appeals of the Revenue are dismissed. Order Pronounced in the Open Court on 05/09/2023.