SHRI SALEM RANGASAMY KUMAR, CHENNAI V. ADIT , CPC , BANGALORE

ITA 570/CHNY/2022

AI Insights

The case involves an appeal by Shri Salem Rangasamy Kumar against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The original dispute was regarding the disallowance of a belated payment of EPF amounting to Rs.34,098 for the assessment year 2020-21, which was initially processed by the Asst. Director of Income Tax, CPC, Bengaluru. The CIT(A) had allowed the assessee's appeal on this issue. However, the assessee later raised an additional ground regarding the exemption for Long Term Capital Gains under the RFCTLARR Act, which was not considered by the CIT(A). The Tribunal found that since the CIT(A) had fully allowed the initial appeal regarding the EPF disallowance, the current appeal on the additional ground was not maintainable.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 134872 (ITAT-CHENNAI)
• Duration Of Justice: 6 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-01-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 18-01-2023
• Assessment Year: 2020-2021
• Appeal Filed On: 10-07-2022
• Laws Referred To: Income Tax Act, 1961, Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अिधकरण, ‘ए’ ᭠यायपीठ,चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI ᮰ी महावीर ᳲसह, उपा᭟यᭃ एवं ᮰ी मनोज कुमार अᮕवाल, लेखा सद᭭य के समᭃ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 570/CHNY/2022 िनधाᭅरण वषᭅ/Assessment Year: 2020-21 Shri Salem Rangasamy Kumar, Flat No.4B, Jeypore Terrace, No.219/354, Avvai Shanmugham Road, Gopalapuram, Chennai – 600 086. PAN: ABSPK 9146Q vs. The ADIT, CPC, Bangalore. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : Shri D. Palanivel, Advocate ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri AR.V. Sreenivasan, Addl.CIT सुनवाई कᳱ तारीख/Date of Hearing : 19.01.2023 घोषणा कᳱ तारीख/Date of Pronouncement : 19.01.2023 आदेश /O R D E R PER MAHAVIR SINGH, VICE PRESIDENT: This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.NFAC/2019-20/10074099 dated 12.05.2022. The return of income was processed and intimation u/s.143(1) of the Income Tax Act, 1961 (hereinafter the ‘Act’) was 2 ITA No. 570/Chny/2022 issued by the Asst. Director of Income Tax, CPC, Bengaluru for the assessment year 2020-21 vide order dated 02.12.2021. 2. At the outset, it is noticed from the order passed by CIT(A) dated 12.05.2022 for the assessment year 2020-21 that the only issue raised before CIT(A) is as regards to the disallowance of belated payment of EPF amounting to Rs.34,098/-. The CIT(A) after considering the submissions of the assessee allowed appeal of assessee. 3. Now, when it was pointed out to ld.counsel for the assessee what is the grievance of assessee, he drew our attention to additional ground raised before us that the CIT(A) erred in not allowing exemption for Long Term Capital Gains on sale of land acquired by the Government under Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 (Central Act 30 of 2013) [“RFCTLARR” Act]. When a specific query was put to ld.counsel what was the issue before CIT(A), he could not controvert that only issue raised before CIT(A) was the disallowance of EPF payment paid belatedly and disallowance under challenge was only Rs.34,098/-, which the CIT(A) allowed. 3 ITA No. 570/Chny/2022 4. Now the questions arises, whether when the issue was not raised before CIT(A) and CIT(A) has already allowed the appeal of assessee and now, the assessee come in appeal before Tribunal against the same order. The ld. Senior DR stated that this appeal is not at all maintainable because the assessee should not aggrieved by the order of CIT(A). We agree with the argument of ld. Senior DR that the assessee cannot be aggrieved by the order of CIT(A) because the CIT(A) has allowed the appeal of assessee in toto, allowing the disallowance of belated payment of EPF. Hence, we dismiss the appeal of assessee as not-maintainable. 5. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the open court on 19 th January, 2023 at Chennai. Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य/ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 19 th January, 2023 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकरआयुᲦ (अपील)/CIT(A) 4. आयकरआयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.