Addl. CIT, Special Range-6, New Delhi V. MMTC Ltd., New Delhi

ITA 5451/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1023 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2011-2012
• Appeal Filed On: 25-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MSPARAMJITA M BISHWAS
• Assessee Lawyers: MADHAVI SHARMA
• Section: 43B; 143(3); 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.- 5451 /DEL/2017 (ASSESSMENT YEAR: 2011-12) ACIT, SPECIAL RANGE-6, NEW DELHI. VS. MMTC LIMITED, CORE-1, SCOPE COMPLEX, LODHI ROAD, NEW DELHI PAN NO. AAACM 1433E APPELLANT RESPONDENT ASSESSEE BY MS MADHAVI SHARMA, ADVOCATE REVENUE BY MSPARAMJITA M BISHWAS, CIT - DR DATE OF HEARING: 8/7/2021 PRONOUNCEMENT ON 8/7/2021 ORDER PER K. NARASIMHA CHARY, JM REVENUE FILED THIS APPEAL CONTENDING THAT THE LD. CIT(A) CHALLENGING THE FINDINGS OF THE LD. CIT(A) ON THE A SPECT OF THE CORRECTNESS OF DEDUCTION OF PROVISION OF EARNED LEAVE OF RS. 2, 76, 30, 000/- MADE BY THE LEARNED ASSESSING OFFICER BY OVERLOOKING ANNEXU RES-IX OF THE TAX AUDIT REPORT IN FORM 3 CD AS WELL AS PROVISIONS OF SECTION 43B OF THE 2 INCOME TAX ACT, 1961 (FOR SHORT THE ACT)OR THE IM PACT OF SECTION 43B (F) OF THE ACT AND THE JUDGEMENT OF THE HONBLE APEX CO URT IN THE CASE OF CIT VS. EXIDE INDUSTRIES LTD (2009) (CC 12060/2008) DAT ED 8/5/2009, ON THE GROUND THAT IT WAS NOT A MISTAKE APPARENT FROM RECO RD UNDER SECTION 154 OF THE ACT. 2. REVENUE HOWEVER, BASED THE GROUNDS OF APPEAL, TH OUGH OSTENSIBLY CHALLENGING THE ORDERS PASSED UNDER SECTION 154 OF THE ACT, BUT IN FACT PLACED RELIANCE ON THE ORDER DATED 22,017 IN APPEAL NO. 626/15-16 PASSED BY THE LEARNED COMMISSIONER OF INCOME TAX (A PPEALS)-6, DELHI IN WHICH THE ORDER OF THE LEARNED ASSESSING OFFICER PA SSED ON 17/2/2017 UNDER SECTION 143(3) OF THE ACT. NO ORDER RELATING TO THE PROCEEDINGS UNDER SECTION 154 OF THE ACT IS TO BE FOUND SUPPORT ING THE GROUNDS OF APPEAL. IT IS NOT KNOWN IN RESPECT OF WHICH PROCEED INGS THE REVENUE IS REALLY AGGRIEVED TO FILE THIS APPEAL, BECAUSE GROUN DS ARE CHALLENGING THE PROCEEDINGS UNDER SECTION 154 OF THE ACT WHEREAS TH E MATERIAL FILED IN SUPPORT OF SUCH GROUNDS RELATE TO ENTIRELY DIFFEREN T PROCEEDINGS. IT IS ALSO NOT KNOWN IN RESPECT OF WHICH PROCEEDINGS TO CHALLE NGE, THE RELEVANT APPROVALS WERE OBTAINED. 3. IN THE CIRCUMSTANCES, WE FIND NO JUSTIFICATION T O KEEP THESE PROCEEDINGS PENDING BECAUSE THE REVENUE IS NOT CLEA R WHETHER THEY ARE CHALLENGING THE ORIGINAL ASSESSMENT PROCEEDINGS UND ER SECTION 143 (3) OF THE ACT OR THE PROCEEDINGS UNDER SECTION 154 OF THE ACT; AND THAT IN RESPECT OF WHICH PROCEEDINGS TO CHALLENGE, THE NECE SSARY APPROVALS WERE OBTAINED. HENCE, THE PROCEEDINGS ARE CLOSED BY WAY OF DISMISSAL OF THIS 3 APPEAL GRANTING LEAVE TO THE REVENUE TO FILE FRESH PROPERLY CONSTITUTED APPELS AFTER COMPLYING WITH THE NECESSARY LEGAL FOR MALITIES. 4. SUBJECT TO THE ABOVE OBSERVATIONS, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS THE 8 TH DAY OF JULY, 2021 IMMEDIATELY ON CONCLUSION OF HEARING OVER VIRT UAL MODE. SD/- SD/- (PRASHANT MAHARISHI) (K. NARSIMHA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: