ABIS EXPORT INDIA PVT. LTD.,RAJNANDGAON,RAJNANDGAON vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), BHILAI, DURG
In the result, appeal of the assessee is dismissed in terms of our aforesaid observations
ITA 194/RPR/2023[2018-19]Status: DisposedITAT Raipur17 Oct 2023AY 2018-19
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No. 194/Rpr/2023 िनधा"रण वष" /Assessment Year: 2018-19 Abis Export India Pvt. Ltd. Vs The Deputy Commissioner Of Income Ib, Corporate House, Indamara, Tax, Circle-1(1), Bhilai Rajnandgaon (C.G.)-491 441 Pan: Aacca2881J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Bikram Jain, Ca राज"व क" ओर से /Revenue By : Smt. Ila M. Parmar, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 22/08/2023 घोषणा क" तार"ख/Date Of Pronouncement : 17/10/2023 आदेश / O R D E R Per Arun Khodpia, Am: The Captioned Appeal Is Filed By The Assessee Against The Order Passed By The Ld. Pr. Commissioner Of Income Tax (Appeals), Nfac, Delhi U/S. 263 Of The Income Tax Act, 1961 (For Short ‘The Act’) Dated 28.03.2023 For A.Y.2018-19. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. On The Fact & In The Circumstances Of The Case, The Ld. Principal Commissioner Of Income Tax—Raipur-1 Has Erred In Holding The Assessment Order Passed By The National E-Assessment Centre (Neac) On 01.03.2021 As Erroneous & Prejudicial To The Interest Of Revenue As The Order Was Passed Without Making Any Enquiry On The Issues Of Applicability Of Section 14A Of The I. T. Act, 1961. The Assessment Order Passed By The Neac Is Neither Erroneous Nor Prejudicial To The Interest Of Revenue & Therefore The Order U/S 263 Passed By The Ld. Cit Is Unjustified, Unwarranted & Uncalled. 2. The Assessee Reserves The Right To Add, Amend Or Alter Any Grounds Of Appeal At Any Time Of Hearing.”
For Appellant: Shri Bikram Jain, CAFor Respondent: Smt. Ila M. Parmar, CIT-DR
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263Section 801ASection 80I
disallowances is required to be made u/s 14A of the I.T. Act. The assessee has relied various case laws including jurisdictional ITAT judgements in support of the said contention are as under:-
South India Bank Limited vs. Commissioner of Income Tax [(2021)
112 CCH 0005 ISCC] -Refer page no 85-87 of PB
CIT vs. Reliance Industries Limited
