Anand Duplex Ltd, Meerut V. DCIT, Circle-1(1)(1) , Meerut

ITA 1198/DEL/2023

AI Insights

The case involves Anand Duplex Ltd., the appellant, contesting an order from the CIT (Appeals)/NFAC, which pertained to the assessment year 2017-18. The Centralized Processing Centre (CPC), Bangalore, had made several adjustments to the return processed under section 143(3) of the Income Tax Act, 1961. The appellant appealed these adjustments, and while the CIT (Appeals) acknowledged the deletions of some additions made by the CPC, the specific adjustments that were deleted were not listed in the order. This omission led to the current appeal to the ITAT, which decided to remand the case back to the CIT (Appeals) for a detailed examination and proper listing of the adjustments.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113134 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 25-09-2023
• Assessment Year: 2017-2018
• Appeal Filed On: 24-04-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3); 250

Judgement Text

I.T.A. No. 1198/Del/2023 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER A N D SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A Nos. 1198/Del/2023 िनधाᭅरणवषᭅ/ Assessment Year: 2017-18. Anand Duplex Ltd., A – 58, Saket, Meerut – 250 003. Uttar Pradesh. बनाम Vs. DCIT, Circle : 1(1)(1) Meerut. PAN No. AABCA4927A अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे /Assessee by : Shri Ramit Kakkar, Advocate; राज᭭वकᳱओरसे / Department by : Shri Kanv Bali, Sr. D. R.; सुनवाईकᳱतारीख/ Date of hearing : 26/09/2023 उद्घोषणाकीतारीख/Pronouncement on : 27/09/2023 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)/National I.T.A. No. 1198/Del/2023 2 Faceless Appeal Centre [NFAC] Delhi dated 28.02.2023 for assessment year 2017-18. 2. The ld. Counsel for the assessee, at the outset, submits that the Centralized Processing Centre, Bangalore, while processing the return under section 143(3) of the Income Tax Act, 1961 (the Act) made several adjustments against which the assessee preferred an appeal before the ld. CIT (Appeals)/NFAC, Delhi. The ld. Counsel submits that the ld. CIT (Appeals)/NFAC, Delhi in page No. 4 stated that “following additions made by the CPC are deleted.” However, the ld. CIT (Appeals) failed to mention what are the adjustments which were deleted as the Assessing Officer made as many as 10 adjustments. The ld. CIT (Appeals) failed to mention the adjustments which are deleted and, therefore, the matter may be sent back to the ld. CIT (Appeals) for proper adjudication. 3. The ld. DR has no objection. 4. On hearing both the sides and perusing the order of the ld. CIT (Appeals)/NFAC, we observe that the ld. CIT (Appeals) inadvertently did not mention the adjustments which were deleted. Thus, we are of the view that this appeal should go back to the file of the ld. CIT (Appeals) for fresh adjudication after providing adequate opportunity of being heard to the assessee. This appeal is restored to the file of the ld. CIT (Appeals). I.T.A. No. 1198/Del/2023 3 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on : 27/09/2023. Sd/- Sd/- (PRADIP KUMAR KEDIA) ( C. N. PRASAD ) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 27/09/2023. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 26.09.2023 Date on which the typed draft is placed before the dictating member 26.09.2023 Date on which the typed draft is placed before the other member 27.09.2023 Date on which the approved draft comes to the Sr. PS/ PS 27.09.2023 Date on which the fair order is placed before the dictating member for pronouncement 27.09.2023 Date on which the fair order comes back to the Sr. PS/ PS 27.09.2023 Date on which the final order is uploaded on the website of ITAT 27.09.2023 Date on which the file goes to the Bench Clerk 27.09.2023 I.T.A. No. 1198/Del/2023 4 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order