Sogo International , Delhi V. PCIT, Delhi

ITA 1858/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 1095 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 21-09-2022
• Assessment Year: 2015-2016
• Appeal Filed On: 05-12-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 263; 143(3); 20

Judgement Text

I.T.A. No. 1858/Del/2021 1 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” NEW DELHI ] BEFORE SHRI G. S. PANNU, PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं./I.T.A No. 1858/Del/2021 िनधाᭅरणवषᭅ/Assessment Year: 2015-16 M/s. Sogo International, AP-70/A, Ground Floor, Pitampura, Delhi – 110 034. बनाम Vs. Pr. CIT, Delhi – 15, New Delhi. PAN : ABGFS5354J अपीलाथᱮ / Appellant ᮧ᭜यथᱮ / Respondent िनधाᭅᳯरतीकᳱओरसे / Assessee by : N o n e; राज᭭वकᳱओरसे / Department by : Shri Vivek Verma, [CIT] - D. R.; सुनवाईकᳱतारीख/ Date of hearing : 22/09/2022 उ᳃ोषणाकᳱतारीख/Pronouncement on : 12/10/2022 आदेश / O R D E R PER C. N. PRASAD, J. M. : 1. This appeal filed by the assessee is against the order of the ld. Pr. Commissioner of Income Tax, Delhi-15 [hereinafter referred to as Pr. CIT] dated 28.03.2021 for the assessment year 2015-16. I.T.A. No. 1858/Del/2021 2 2. The assessee In its appeal has raised the following substantive ground of appeal:- “1. On facts and in law and circumstances of the case the Order passed under Section 263 for A. Y 2015-16 is illegal and uncalled for. 2. On facts and in law and circumstances of case, the Learned Commissioner of Income Tax and the Learned Assessing Officer is not erroneous or prejudicial to the interest of the Income Tax Department. 3. On facts and in law and circumstances of case, the Order passed by Learned Commissioner of Income Tax is beyond prescribed time (time barred) and thus invalid and bad in Law. 4. On facts and in law and circumstances of case, the claim of substantial expansion claimed is as per facts and in law. 5. The learned Supreme court recently in a judgement dated 28 th November, 20 17have allowed 100% deduction on substantial expansion. 6. On facts and in Lawall the facts were on record that substantial expansion has been carried on by the Assessee before the learned Assessing Officer so the plea of Learned Commissoner that it misled the attention of the Learned Assessing Officer is without any legal ground or base.” 3. At the outset the ld. Counsel for the assessee submits that the Assessing Officer passed order giving effect to the order passed by the Pr. CIT under section 263 of the Act wherein the Assessing Officer did not make any addition or disallowance. 4. Heard rival submissions perused the orders of the Assessing Officer dated 29.03.2022 passed under section 143(3) read with section 144B read with section 263 of the Act wherein the Assessing Officer while giving effect to the order passed by the ld. Pr. CIT did not make any I.T.A. No. 1858/Del/2021 3 disallowance or addition. Since there is no addition/disallowance made in the consequential assessment pursuant to the order passed under section 263 of the Act and the income returned in the return filed u/s 139 of the Act is accepted on verification of all the details and submissions made by the assessee there is no grievance for the assessee in this present appeal. Thus, the appeal filed by the assessee against the order passed under section 263 of the Act is infructuous. Thus the same is dismissed as infructuous. Order pronounced in the open court on : 12/10/2022. Sd/- Sd/- ( G. S. PANNU ) ( C. N. PRASAD ) PRESIDENT JUDICIAL MEMBER Dated : 12/10/2022. *MEHTA* Copy forwarded to : 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi. Date of dictation 03.10.2022 Date on which the typed draft is placed before the dictating member 04.10.2022 Date on which the typed draft is placed before the other member 12.10.2022 I.T.A. No. 1858/Del/2021 4 Date on which the approved draft comes to the Sr. PS/ PS 12.10.2022 Date on which the fair order is placed before the dictating member for pronouncement 12.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 12.10.2022 Date on which the final order is uploaded on the website of ITAT 12.10.2022 Date on which the file goes to the Bench Clerk 12.10.2022 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 I.T.A. No. 1858/Del/2021 5