DCIT, CIRCLE - 19(1), DELHI vs. RENEW WIND ENERGY (KARNATAKA) PVT. LTD., DELHI

ITA 4315/DEL/2024Status: DisposedITAT Delhi03 September 2025AY 2021-22Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CIT(A) had deleted the disallowance after examining the financial statements and finding that the amount was already offered to tax, thus avoiding a double addition. The Tribunal found the CIT(A)'s deletion to be justified.

What were the facts?

The assessee, engaged in power generation, filed its return of income. The return was processed, and additions were made, leading to a demand. The assessee contended that the proposed adjustments were already offered to tax and should be considered void ab initio.

What were the issues?

Whether the addition made by the revenue constituted a double disallowance and if the CIT(A) was justified in deleting the addition.

Which sections of the Income-tax Act were involved?

Section 139(1),Section 143(1),Section 41(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘A’ BENCH,

Before: SHRI SATBEER SINGH GODARA, & SHRI NAVEEN CHANDRA

For Appellant: Shri Vishal Kalra, Adv, Ms. Snighda Gautam, Adv
For Respondent: Shri Jitender Singh, CIT-DR
Hearing: 21.08.2025Pronounced: 03.09.2025

PER NAVEEN CHANDRA, AM :-

This appeal by the Revenue is directed against the order of the ld.

CIT(A, Thane dated 24.07.2024 pertaining to A.Y 2021-22. 2. The solitary grievance raised by the Revenue reads as under:

ITA No. 4315 /DEL/2024 [A.Y 2021-22

“Whether on facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the disallowance of Rs.25,18,25,750/- holding the same as double disallowance without reconciling the figures reflecting in financials vis a vis ITR in respect of gain on settlement of financial liabilities-." (II) "The appellant craves to

The order continues below.

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