Agrawal Metal Works Pvt Ltd, New Delhi V. DCIT CPC, Bangalore

ITA 1778/DEL/2020

AI Insights

Agarwal Metal Works Pvt. Ltd. filed an appeal against the order passed by CIT(A)-1, New Delhi, for the Assessment Year 2019-20. The primary contention was regarding the disallowance made by the Assessing Officer (CPC) under Section 143(1) of the Income Tax Act, which the assessee argued was beyond the scope of the said section. However, the legal counsel for the assessee conceded that the matter was already decided against the assessee in a similar case (Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax). Based on this concession, the tribunal dismissed the appeal without further deliberation.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 112606 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 21-02-2023
• Assessment Year: 2019-2020
• Appeal Filed On: 26-10-2020
• Other Referred Cases: Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax in Civil Appeal No. 2833/2016 and connected matters
• Laws Referred To: Section 143(1) of the Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 143(1)

Judgement Text

1 ITA No.1778/Del/2020 Agarwal Metal Works Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “ A” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1778/DEL/2020 (A.Y 2019-20) Agarwal Metal Works Pvt. Ltd. 205, 2 nd Floor, Arunachal Building, 19, barakhamba Road, New Delhi PAN: AABCA4897R (APPELLANT) Vs. DCIT CPC. Bangalore, Karnataka (RESPONDENT) ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order dated 31/08/2020 passed by CIT(A)-1, New Delhi for Assessment Year 2019-20. Appellant by Sh. Ved Jain, Adv Respondent by Sh. P. Praveen Sidharth, CIT DR Date of Hearing 22.02.2023 Date of Pronouncement 24.02.2023 2 ITA No.1778/Del/2020 Agarwal Metal Works Pvt. Ltd. 2. The additional grounds of appeal are as under:- “ On the facts and circumstances of the case, the Ld.CIT(A) has erred both on facts and in law in passing the impugned order by rejecting the contention of the assessee that the A.O. (CPC) has made disallowance by exercising the power which are beyond the scope of Section 143(1) of the Act.” 2. The Ld. Counsel for the assessee fairly submitted that the issue involved in the present appeal is covered against the assessee in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax in Civil Appeal No. 2833/2016 and connected matters. Therefore submitted that, the present appeal deserves to be dismissed. By recording the submission of the Ld. Counsel for the assessee, the appeal filed by the assessee is dismissed. 3. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the Open Court on : 24 th February, 2023. Sd/- Sd/- (Dr.B. R. R. KUMAR) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 24 /02/2023 *R. N, Sr. PS* 3 ITA No.1778/Del/2020 Agarwal Metal Works Pvt. Ltd. Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI