Flaktgroup India Pvt ltd, New Delhi V. ACIT Circle-9(1), New Delhi

ITA 363/DEL/2020

AI Insights

M/s. Flakt Group India P. Ltd. appealed against the order of the CIT(A), Delhi-13, which dismissed their appeal as infructuous, citing a prior decision on the same issues by CIT(A)-3, New Delhi. The original dispute involved the disallowance of expenditures claimed by the appellant, which were contested in the earlier CIT(A)-3 decision. The tribunal's decision to dismiss the appeal on procedural grounds meant that the substantive issues regarding the disallowances of bad debts and restructuring expenditures were not re-examined.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 113688 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 19-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 19-01-2020
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Additional evidence; Bad and doubtful debts
• Section: 143(3); 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 363/Del/2020, A.Y.2013-14 M/s. Flakt Group India P. ltd. (Formerly known as Flaktwoods ACS (India) P. Ltd. A-1, First Floor, FIEE Complex Industrial Area, Phase II New Delhi-110020 PAN : AACCF0201D Vs. ACIT, Circle-9(1), New Delhi Appellant Respondent Assessee by Sh. Mukesh Jain, Sh. Sahil Gupta, CA and Sh. Samyak Jain, Adv. Revenue by Sh. Vivek Kumar Upadhyay, Sr. DR Date of hearing: 20.07.2023 Date of Pronouncement: 20.07.2023 ORDER Per Anubhav Sharma, JM : Heard and perused the record. 2 The assessee has come in appeal challenging the order dated 20.11.2019 of ld. CIT(A), Delhi (13) wherein the appeal of assessee arising out of assessment order u/s 143(3) dated 30.01.2016 was dismissed by following findings in para no. 4.1, 4.2, 5 and 6 reproduced as below : 363/Del/2020 2 “4.1 I have considered the material on record including oral and written arguments/submissions of the appellant/AR and the (impugned) assessment order. 4.2 The e-appeal in this case was filed on 07.04.2018 with the grounds of appeal as stated above. The case has been received on transfer from CIT(A)-3, New Delhi on 22.07.2019 in compliance to order of Pr. CCIT, New Delhi dated 17.07.2019. Notice u/s 250 was issued and the AR appeared. It has been informed that the said case was heard and decided by CIT(A)-3 vide order dated 20.07.2019 Since, the ITBA is reflecting pendency of this appeal filed on 20:07.2019 and the order is already passed, another order cannot be passed against the same impugned assessment order. Since, the order dated 18.07.2019 is also uploaded on ITBA, the present appeal becomes infructuous and is accordingly dismissed. 5. All grounds are disposed off, as above. 6. In view of the above, the appeal is treated as dismissed, for statistical purposes.” 3. The assessee has raised following grounds : “1. That the Ld. CIT(A)-13 has passed the order on 20.11.2019 as well as the CIT (A)-3 has already passed order on 18.07.2019 for the same assessment order. 2. That the order of Ld. CIT (A) is bad in law, against facts of the case and equity. 3. That the Ld. CIT(A)-3 has denied to accept the additional evidences under rule 46A of the Act. 4. That on the basis of facts and in the circumstances of the case and in law, Ld. CIT (A) erred in confirming the disallowance of Rs. 13,42,953/- made by Ld AO on account of expenditure for bad debts written off claimed by the appellant. The addition is made on the basis of conjectures and surmises. 5. That on the basis of facts and in the circumstances of the case and in law, Ld. CIT (A) erred in confirming the addition of Rs. 26,10,249/- made by Ld. AO by making addition on account of expenditure for restructuring claimed by the appellant. 363/Del/2020 3 6. That the appellant craves leave to add, amend, modify, rescind, supplement or alter any of the grounds of appeal before the appeal is finally adjudicated upon.” 4. Ld. AR submitted that no opportunity of hearing was given at the time of order dated 20.07.2019 passed by Ld. CIT(A), New Delhi and the order was not communicated. It was submitted that the Ld. CIT(A), Delhi-13 has passed the impugned order dated 20.11.2019 on merits. 5. Giving thoughtful consideration to the matter on record, it comes up that by the impugned order the ld. CIT(A), Delhi-13 has dismissed the appeal of assessee, primarily considering it to be infructuous for the reason that already the order on merits was pronounced by Ld. CIT(A)-3, New Delhi on 20.07.2019. The assessee has not challenged the order dated 20.07.2019 and arguments submitted do not find place in the form of grounds as raised. The grounds raised are one which have been adjudicated by order dated 20.7.2019. The appeal accordingly against the order dated 20.11.2019 of ld. CIT(A), Delhi- 13 is dismissed, leaving assessee with remedy under law, as advised. Order pronounced in the open court on 20 th July, 2023. Sd/- Sd/- (N.K.BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 20 th .07.2023 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI