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ITA 1750/DEL/2017

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6079 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 22-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 54; 154; 2; 92; 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1750/DEL/2017 Assessment Year 2010-11 Kyocera Document Solutions India Pvt. Ltd., 2 nd Floor, Tower C, Centrum Plaza, Golf Course Road, Sector 53, Gurgaon. v. Assistant Commissioner of Income Tax, Circle-5(1), Delhi. TAN/PAN: AADCK3138R (Appellant) (Respondent) Appellant by: None Respondent by: Shri M.K. Jain, Sr.DR Date of hearing: 23 06 2022 Date of pronouncement: 18 07 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: Th e cap tio n ed ap peal h as b een filed at th e in s tan ce o f th e assesse e ag ain st t h e o rd er o f th e Co mmiss io n er o f Inco me Tax (Ap p eals)-V, New Delh i [‘ CIT(A)’ in sh o rt] d ated 3 0.0 1 .20 15 arisin g fro m th e a ssess men t o rd er d ated 3 1 .0 1 .2 01 4 p assed b y the Assessin g Officer (AO) u n d er Sectio n 1 43 (3 ) r.w. Sect io n 9 2 CA o f th e In co me Tax Act, 1 9 6 1 (th e Act ) co n cern in g AY 20 1 0 -1 1 . 2 . Wh en th e ma tter was ca ll ed fo r h eari n g , n o n e ap peared fo r th e assesse e. It is see n fro m th e reco rd th at mu lt ip le o p p o rtu n ities h av e b een g iv en to th e a ssesse e to at t en d th e p ro ceed in g s b u t n o n e ap p eared in any o f th ese p ro ceed in g s. Co n seq u en tly , h av in g reg ard to th e co n tin u ed in d o len ce sh own , we are co n strain t to p resu me I.T.A. No.1750/Del/2017 2 th at th e as sesse e is n o t in teres te d in p u rsu in g the ap p eal . Acco rd in g ly , th e i mp u g n ed ap p eal is p ro ceed ed ex-p a rte. 3 . As p er its g ro u nd s o f ap p eal, th e asse ssee h as ch allen g e d th e rect ifica t io n o rd er p assed b y th e CIT(A) un d er Sectio n 1 5 4 o f th e Act. Th e rec ti fica ti o n o rd er o f th e CI T(A) read s as u n d er: “ O rd e r u n d e r S e c t i o n 1 5 4 Ki n d l y re f e r t o y o u r a p p l i c a t i o n u / s . 1 5 4 d a t e d 1 6 .0 2 . 2 0 1 5 i n re s p e c t o f t h e a p p e l l a t e o r d e r f o r A . Y . 2 0 1 0 - 1 1 i n w h i c h y o u c l a i m e d t o h a v e ra i se d a d d i t i o n a l g r o u n d o f a p p e a l . I t i s n o t e d f r o m y o u r a p p l i c a t i o n t h a t t h e i m p u g n e d o rd e r i s n ot a s p e a k i n g o r d e r . I n f a c t , t h e r e f o r e , y o u r a p p l i c a t i o n r e q u i res re c o n si d e ra t i o n o f t h e e n t i r e m a t t e r a n d i s n o t c o ve r e d u n d e r t h e p u rv i e w o f m i st a k e a p p a r e n t f r o m re c o r d . Y o u r a p p l ic a t i o n i s t h u s r e j e c t e d . ” 4 . On p eru sal o f th e o rd er, it is n o ticed th at th e assess ee is sta ted to h av e raised ad d itio n al g r o u nd s o f ap p eal b efo re th e CIT(A). Th e asses see h as mo v ed a recti fica t io n ap p lica t io n o n th e g ro un d th at th e ap p ella te o rd er is n o t a sp eak in g ord er on th e issu e in v o lv ed , i. e. , a mo u n t o f Rs .9 ,7 0 ,1 9 8/- writ ten b ack in Assessmen t Year 2 0 10 -11 ou t o f p ro v isio n s fo r ad v ertise men t s ub sid y and in clu d ed in in co me fo r Asses smen t Year 2 0 1 0-1 1 . It was th e c ase o f th e Assessee b efo re CIT(A) th at amo u n t written back b y th e Assessee is n o t ch arg eab le to tax o n th e g ro u nd th at s u ch in co me d en o tes write b ack o f ad v ertisemen t su b sid y p ay ab le o u t o f p ro v isio n s fo r ad vertis emen t su b sid y created in Assess men t Year 2 0 09 -10 an d th e d ed u ctio n fo r sa id p ro v isio n h as n ot b een al lo wed in Assessmen t Yea r 2 00 9 -1 0 wh en it was created . Th e CIT(A) h as d isp o sed o f th e re cti fica t io n ap p lica tio n ag ain s t th e a ssessee o n I.T.A. No.1750/Del/2017 3 th e g ro u nd th at su ch all eg ed erro r req u ires reco n sid erat io n o f th e en tire mat ter an d can n o t b e b rack ete d in th e categ ory o f mis tak e ap p aren t fro m reco rd . 5 . We en d orse th e v iew tak en b y th e CIT(A) o n th e to u chsto n e o f l i mi ted sco p e o f Sec tio n 1 5 4 o f th e Act . In th e ab sen ce o f relev an t fa cts e mer g in g fro m re co rd s co rro bo rated by d ocu men tary ev id en ces, o n e c an n o t say th at t h e in co me in clu d ed b y th e assesse e i tse l f s h o u ld b e ex clu ded fo r th e p u rp o ses o f co mp u tat io n . It i s n o t kn own fro m th e reco rd th at an y such d isal lo wan ce was carried o u t in th e p reced in g assess men t y ear 2 0 09 -10 wh ile d et ermin in g th e tax a b le in co me o f th e assess ee. Th e erro r co mmit t ed th u s can n o t b e b rack eted in th e leag u e o f ‘ap p aren t erro r’ co n temp la ted u n d er Sectio n 1 5 4 o f th e Act. We th u s see n o rea so n to in t erfere wi th th e o rd er o f th e CIT( A). 6 . In th e resu lt, th e ap p eal o f th e as sessee is d ismiss e d ex- p a rte. Order pronounced in the open Court on 18/07/2022. Sd/- Sd/- [CHANDRA MOHAN GARG] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat