Chakradhar Chemicals Pvt. Ltd., Muzaffarnagar V. ACIT, Circle- 1, Muzaffarnagar

ITA 1299/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 9228 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 23-02-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

ITA NO.-1299/DEL/2018. CHAKRADHAR CHEMICALS PVT LTD. PAGE 1 OF 4 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: B: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 1299/DEL/2018 ( ASSESSMENT YEAR: 2013-14) CHAKRADHAR CHEMICALS PVT. LTD., MUZAFFARNAGAR. VS. ACIT, CIRCLE-1, MUZAFFARNAGAR. APPELLANT RESPONDENT PAN NO: AAACC9047Q ASSESSEE BY : NONE REVENUE BY : SHRI RAJESH KUMAR, SR. DR PER ANADEE NATH MISSHRA, AM (A) THIS APPEAL BY ASSESSEE IS FILED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEALS)- MUZAFFARNAGAR, [LD. CIT(A), FOR SHORT], DATED 07.12.2017 FOR ASSESSMENT YEAR 2013-14. GROUNDS TAKEN IN THIS APP EAL OF ASSESSEE ARE AS UNDER: 1. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDE R OF THE ASSESSING OFFICER BY DISALLOWING THE EXPENSES ON ACCOUNT OF LEGAL AND PROFESSIONAL EXPENSES AMOUNTING TO RS. 7,45,853/-. 2.THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO BY DISALLOWING THE EXPENSES ON ACCOUNT OF SOCIAL WELFARE EXPENSES AMOUNTING TO RS. 10702. ITA NO.-1299/DEL/2018. CHAKRADHAR CHEMICALS PVT LTD. PAGE 2 OF 4 3.THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO BY DISALLOWING THE EXPENSES ON ACCOUNT OF REPAIR AND MAINTENANCE O F OFFICE EQUIPMENTS AMOUNTING TO RS. 50000 OUT OF RS. 256654. 4.THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO BY DISALLOWING THE EXPENSES ON ACCOUNT OF TENDER EXPENSES AMOUNTIN G TO RS. 13483. 5.THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO BY DISALLOWING THE EXPENSES ON ACCOUNT OF REPAIR AND MAINTENANCE O F FACTORY BUILDING AMOUNTING TO RS. 15000. 6. THE LD. CIT(A) HAS ERRED IN CONFIRMING THE ORDER OF THE AO BY DISALLOWING THE EXPENSES ON ACCOUNT OF DEFERRED REVENUE EXPENDI TURE WRITTEN OFF AMOUNTING TO RS. 1,76,112. 7. THE ORDER OF THE LD. CIT IS AGAINST LAW AND FACT S OF THE CASE. 8. THE APPELLANT CRAVES THE RIGHT TO ADD, AMEND OR WITHDRAW ANY GROUNDS OF APPEAL AT THE TIME OF HEARING. (B) AT THE TIME OF HEARING, WE TOOK NOTICE OF LETTER F ILED ON BEHALF OF THE ASSESSEE, BY SRI ANIL KUMAR, ADVOCATE (FROM S.P. JAIN & ASSOCIATES). IN THIS LETTER IT HAS BEEN INTIMATED FROM THE ASSESSEES SIDE THAT THE ASSESSEE HAS FILE D AN APPLICATION UNDER VIVAD SE VISHWAS SCHEME (VSVS, FOR SHORT) AND FORM 3 IS AWAITED. IN VIEW OF THIS, THE LEARNED SENIOR DEPARTMENTAL REPRESENTATIVE (LD. SR. DR, FOR SHOR T) SUBMITTED BEFORE US THAT THIS APPEAL MAY BE TREATED AS WITHDRAWN AND MAY BE DISMISSED ON ACCOUNT OF THE AFORESAID VSVS. AFTER DUE CONSIDERATION, WE ARE OF THE OPINION THAT THIS APPEAL HAS BECOME INFRUCTUOUS ON ACCOUNT OF AFORESAID VSVS, AND THIS APPEAL MAY BE T REATED AS WITHDRAWN ON ACCOUNT OF THE AFORESAID VSVS. ACCORDINGLY, THIS APPEAL HAVING BECOME INFRUCTUOUS, IS TREATED AS WITHDRAWN AND IS HEREBY DISMISSED. (B.1) BEFORE WE PART, WE HEREBY CLARIFY, BY WAY OF ABUNDA NT CAUTION, THAT IF FOR SOME REASON THE DISPUTES UNDER THIS APPEAL BEFORE U S ARE NOT SETTLED UNDER THE ITA NO.-1299/DEL/2018. CHAKRADHAR CHEMICALS PVT LTD. PAGE 3 OF 4 AFORESAID VSVS, THEN THE ASSESSEE WILL BE AT LIBERTY TO APPRO ACH ITAT FOR RESTORATION OF THIS APPEAL, IN ACCORDANCE WITH LAW. (C) IN THE RESULT, THIS APPEAL IS DISMISSED. THIS ORDER WAS ALREADY PRONOUNCED ON 07 TH JANUARY, 2021 IN OPEN COURT, IN THE ABSENCE OF ANY REPRESENTATIVE FROM ASSESSEES SIDE, BUT IN THE PRESENCE OF LD. SR. DR; AFTER CONCLUSION OF THE HEARING. SD/- SD/- (H.S. SIDHU) (ANADEE NATH MISSHRA) JUDICIAL MEMBER ACCOUNTANT MEMBE R DATED: 07/01/2021 (POOJA) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NO.-1299/DEL/2018. CHAKRADHAR CHEMICALS PVT LTD. PAGE 4 OF 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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