FLAKTGROUP INDIA PVT LTD,NEW DELHI vs. ACIT CIRCLE-9(1), NEW DELHI

ITA 363/DEL/2020Status: DisposedITAT Delhi20 July 2023AY 2013-143 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal against the order of CIT(A)-13 was dismissed as it was infructuous. The grounds raised by the assessee pertained to the earlier order which was not challenged.

What were the facts?

The assessee filed an appeal before CIT(A)-13, which was dismissed as infructuous because CIT(A)-3 had already passed an order on the same assessment year. The assessee argued that no hearing was given for the earlier order and it was not communicated.

What were the issues?

Whether the appeal before CIT(A)-13 was maintainable when an earlier order for the same assessment year had already been passed by another CIT(A). Whether the assessee was denied a proper hearing and communication of the earlier order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’ : NEW DELHI

Before: SH. N.K.BILLAIYA & SH.ANUBHAV SHARMA

For Appellant: CA and Sh. Samyak Jain, Adv

Hearing: 20.07.2023Pronounced: 20.07.2023

2 The assessee has come in appeal challenging the order dated 20.11.2019 of ld. CIT(A), Delhi (13) wherein the appeal of assessee arising out of assessment order u/s 143(3) dated 30.01.2016 was dismissed by following findings in para no. 4.1, 4.2, 5 and 6 reproduced as below :

363/Del/2020 “4.1 I have considered the material on record including oral and written arguments/submissions of the appellant/AR and the (impugned) assessment order. 4.2 The e-appeal in this case was filed on 07.04.2018 with the grounds of appeal as stated above. The case has been received on transfer from CIT(A)-3, New Delhi on 22.07.2019 in compliance to order of Pr. CCIT, New Delhi dated 17.07.2019. Notice u/s 250 was issued and the AR appeared. It has been informed that the said case was heard and decided by CIT(A)-3 vide order dated 20.07.2019 Since, the ITBA is reflecting pendency of this appeal filed on 20:07.2019 and the order is already passed, another order cannot be passed against the same impugned assessment order. Since, the order dated 18.07.2019 is also uploaded on ITBA, the present appeal becomes infructuous and is accordingly dismissed.

5. All grounds are disposed off, as above.

6. In view of the above, the appeal is treated as dismissed, for statistical purposes.”

3. The assessee has raised following grounds :

“1. That the Ld. CIT(A)-13 has passed the order on 20.11.2019 as well as the CIT (A)-3 has already passed order on 18.07.2019 for the same assessment order.

That the order of Ld. CIT (A) is bad in law, against facts of the case and equity.

That the Ld. CIT(A)-3 has denied to accept the additional evidences under rule 46A of the Act.

That on the basis of facts and in the circumstances of the case and in law, Ld. CIT (A) erred in confirming the disallowance of Rs. 13,42,953/- made by Ld AO on account of expenditure for bad debts written off claimed by the appellant. The addition is made on the basis of conjectures and surmises.

That on the basis of facts and in the circumstances of the case and in law, Ld. CIT (A) erred in confirming the addition of Rs. 26,10,249/- made by Ld. AO by making addition on account of expenditure for restructuring claimed by the appellant.

363/Del/2020

That the appellant craves leave to add, amend, modify, rescind, supplement or alter any of the grounds of appeal

before the appeal is finally adjudicated upon.”

4. Ld. AR submitted that no opportunity of hearing was given at the time of order dated 20.07.2019 passed by Ld. CIT(A), New Delhi and the order was not communicated. It was submitted that the Ld. CIT(A), Delhi-13 has passed the impugned order dated 20.11.2019 on merits.

5. Giving thoughtful consideration to the matter on record, it comes up that by the impugned order the ld. CIT(A), Delhi-13 has dismissed the appeal of assessee, primarily considering it to be infructuous for the reason that already the order on merits was pronounced by Ld. CIT(A)-3, New Delhi on 20.07.2019. The assessee has not challenged the order dated 20.07.2019 and arguments submitted do not find place in the form of grounds as raised. The grounds raised are one which have been adjudicated by order dated 20.7.2019. The appeal accordingly against the order dated 20.11.2019 of ld. CIT(A), Delhi- 13 is dismissed, leaving assessee with remedy under law, as advised.

Order pronounced in the open court on 20th July, 2023.

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