Saiurja Hydel Projects Private Limited, New Shimla V. ACIT, Circle, Shimla

ITA 537/CHANDI/2022

• Counselvise Citation: [2024] 100 COUNSELVISE.COM (IT) 2565 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 10 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-05-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 14-04-2024
• Assessment Year: 2015-2016
• Appeal Filed On: 30-06-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Depreciation
• Section: 246; 6; 154; 15; 143(3); 115JB; 246A; 20

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 537/CHD/2022 नधा रण वष / Assessment Year. : 2015-16 Saiurja Hydel Projects Pvt. Ltd., Sai Bhawan, Sector 4, New Shimla. बनाम VS The ACIT, Circle, Shimla. थायी लेखा सं./PAN /TAN No: AAKCS3547F अपीलाथ /Appellant यथ /Respondent नधा रती क ओर से/Assessee by : Shri Vishal Mohan, Sr.Advocate with Shri Aditya Sood, Advocate राज व क ओर से/ Revenue by : Shri Dharam Vir, JCIT, Sr.DR तार"ख/Date of Hearing : 15.04.2024 उदघोषणा क तार"ख/Date of Pronouncement : 03.05.2024 HYBRID HEARAING आदेश/ORDER PER A.D.JAIN, VICE PRESIDENT This is assessee's appeal for assessment year 2015-16 against the order dated 22.04.2022 passed by the ld. Commissioner of Income Tax (Appeals) NFAC, Delhi [in short ‘the CIT(A)]. 2. The appeal is barred by limitation by ten days and the assessee has filed an application for condonation of ten days’ delay in filing the appeal before this Tribunal. It is submitted in the application that the impugned order was passed by the ld. ITA 537/CHD/2022 A.Y.2015-16 2 CIT(A) on 22.04.2022 and the last date of limitation for filing the appeal expired on 21.06.2022. It is further submitted in the application that the impugned order was uploaded on the official website of the assessee on 22.04.2022 and the assessee did not look into the website. The assessee came to know about passing of the order on 26.06.2022 and thereafter, the assessee took immediate steps to file the appeal and in the process, a delay of ten days occurred. The assessee has requested to condone the delay as it was neither willful nor unintentional. 3. From the contents of the application, we find that the assessee was prevented by sufficient cause from filing the appeal before this Tribunal within the stipulated time. Even otherwise, the assessee cannot be said to stand to gain anything by deliberately delaying the filing of the appeal. Therefore, the delay is condoned. 4. The assessee has raised the following grounds of appeal : 1. That in the facts and circumstances of the case the Ld Commissioner of Income Tax Appeal is not justified in holding that the order passed by the Td Assessing Officer on the application filed under section 154 by the appellant assessee was not an appealable order as per law. 2. That in the facts and circumstances of the case the authorities below are not justified in holding that addition in respect of the depreciation as per the Companies Act and the Income Tax Act had to be added back for computation of Income for levy of MAT under section 115JB of the Income Tax Act, 1961 . 3. That the order of the Ld Assessing Officer is bad in law and facts . ITA 537/CHD/2022 A.Y.2015-16 3 5. At the outset, the ld. Counsel for the assessee has stated at the Bar that it does not wish to press Ground No.1. Rejected as not pressed. 6. Apropos Ground Nos. 2 to 3, the facts are that assessment u/s 143(3) of the Income Tax Act, 1961 was completed on 03.09.2017, determining the income of the assessee at Rs.7,01,47,629/- u/s 115JB of the Act. The assessee filed a rectification application on 10.11.2017. The same was disposed of vide order dated 06.04.2018, rejecting the request for rectification of the assessee. The assessee preferred the appeal against the rectification order dated 06.04.2018 before the ld. CIT(A). By virtue of the impugned order, the ld. CIT(A) has dismissed the appeal of the assessee. This brings the assessee in further appeal before us. 7. The ld. Counsel for the assessee has contended that the ld. CIT(A) has erred in holding that the order passed by the Assessing Officer (in short ‘the AO’) on the rectification application filed by the assessee was not an appealable order and that the addition in respect of the depreciation as per the Companies Act and the Income Tax Act had to be added back for computation of income for levy of MAT u/s 115JB of the Income Tax Act. ITA 537/CHD/2022 A.Y.2015-16 4 8. The ld. DR, on the other hand, has placed strong reliance on the impugned order. 9. It is seen that the application for rectification was rejected by the AO vide order dated 06.04.2018 passed u/s 154 of the Income Tax Act rejecting the request for rectification of the assessment order. For ready reference, the order dated 06.04.2018 (APB 64) is reproduced hereunder : ITA 537/CHD/2022 A.Y.2015-16 5 9.1 It appears vide letter dated 07.02.2020 that the AO intimated to the assessee that order u/s 154 of the Act stood passed on 06.04.2018 and that a copy of the same had been handed over to Shri Narender Gupta, Account Officer/AR. For ready reference, the said letter dated 07.02.2020 is reproduced hereunder for ready reference : ITA 537/CHD/2022 A.Y.2015-16 6 9.2 It is seen that the aforesaid letter dated 07.02.2020 encloses with it, as mentioned in para 2 of the letter, a copy of the said order dated 06.04.2018. 9.3 The assessee, rather than challenging the order dated 06.04.2017 passed u/s 154 of the Act, for reasons best know n to it, went in appeal before the ld. CIT(A) against the aforesaid letter dated 07.02.2020, whereby, only an intimation was conveyed to the assessee that the assessee's rectification application had already been decided vide order dated 06.04.2018. 10. In this background of the matter, w e do not find any error with the order of the ld. CIT(A), whereby the ld. CIT(A) has correctly observed as follows : “ A f te r c o ns id e r a t i o n o f a l l d oc u m e n ts f u r ni s he d a n d t h e s e q ue n c e o f e v e nt s , I f i n d t ha t t h e a p pe l l a nt h a s fil e d t h e pr e s e nt a p pe a l a ga i ns t a l e tt e r i nt i m a t i ng t h e a pp el l a n t t ha t t ha t r e c t i f i c a t i o n o r d e r h as a l r e a dy b e e n p as s e d a n d A O m ad e a r e q u e s t t o p a y t h e o u t s t an d in g d e m a nd as t h e n o t ic e u / s 22 1 (1 ) o f t he A c t h as a l r e a dy b e e n i s s ue d t o t h e a pp e l l a n t . Th us , t he l e t t e r i s s u e d by t h e A O on 07 . 0 2. 2 0 2 0 i s a l e t t e r , w h i c h i s n o t a n ap p e a l a bl e or d e r u/ s 24 6 A o f t h e I T. A c t . In f ac t , t h e ap pe l l a nt i n i t s f or m N o. 3 5 h a s w r on g l y d e p i c t e d t he o r de r a pp e a le d a g ai n s t as O r d e r u / s 15 4 o f th e A c t d at e d 07 . 0 2. 2 0 20 . Si n c e t h e ap pe l l a nt h as n ot f i l e d t h e ap pe a l ag a i n s t a n or de r , w h i c h is a n a p p e a la b le or d e r u / s 2 4 6A o f t he A c t be f o r e t he C I T ( A ), th e p r e s e n t a p p e al i s i nf r u c t uo u s i n n a tu r e a nd h e nc e t h e s a m e i s d is m i s s e d . ” 11. The ld. Counsel for the assessee has not been able to demonstrate that the letter appealed against before the ld. ITA 537/CHD/2022 A.Y.2015-16 7 CIT(A), i.e., letter dated 07.02.2020 was an appealable order u/s 246A of the Act. Section 246A is a specific provision containing the list of orders which are appealable before the Commissioner (Appeals). It has not been shown that the letter dated 07.02.2020 comprised an appealable order under the provisions of Section 246A of the Act. 12. In view of the above, finding no error, whatsoever therein, the findings recorded by the ld. CIT(A) in the impugned order are confirmed. The grievance sought to be raised by the assessee is found to be shorn of merit. It is rejected as such. 13. In the result, the appeal is dismissed. Order pronounced on 03.05.2024. Sd/- Sd/- (KRINWANT SAHAY) (A.D.JAIN ) ACCOUNTANTMEMBER VICE PRESIDENT “Poonam” आदेश क琉 灹ितिलिप अ灡ेिषत/ Copy of the order forwarded to : 1. अपीलाथ牸/ The Appellant 2. 灹瀄यथ牸/ The Respondent 3. आयकर आयु猴/ CIT 4. िवभागीय 灹ितिनिध, आयकर अपीलीय आिधकरण, च瀃डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड榁 फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar