Sh. Balram Krishan Aggarwal, Chandigarh V. ACIT, Central Circle -1, Chandigarh

ITA 58/CHANDI/2022

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 4400 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 03-02-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYANKA DHAR
• Section: 154; 153A; 234B

Judgement Text

आयकर अपील य अ धकरण,च डीगढ़ यायपीठ,”A” च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “A” CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.58 to 64/CHD/2022 नधा रण वष / Assessment Year : 2012-13 to 2018-19 Shri Balram Krishan Aggarwal, Plot no. 47-48, Industrial Area Phase-II, Chandigarh. Vs The ACIT, Central Circle-1, Chandigarh. थायीलेखासं./PAN NO: ABCPK9427G अपीलाथ /Appellant यथ /Respondent नधा रतीक ओरसे/Assessee by: Shri Parikshit Aggarwal, CA राज वक ओरसे/ Revenue by : Smt. Priyanka Dhar, Sr.DR स ु नवाईक तार"ख/Date of Hearing : 07.04.2022 उदघोषणाक तार"ख/Date of Pronouncement : 19.04.2022 आदेश/Order Per Sanjay Garg, Judicial Member: The present appeals have been preferred by the same assessee against the common order of the Ld. Commissioner of Income Tax (Appeals)-3 Gurgaon [hereinafter referred to as ‘the CIT(A)] dated 28.12.2021 pertaining to 2012-13 to 2018-19 assessment years. 2. Since common issues are involved in all the appeals, hence, they were heard together and are being decided by a common order for the sake of convenience. ITA No. 58 to 63/Chd-2022 A.Y. 2012-13 to 2018-19 Page 2 of 4 3. ITA No. 58/CHD/2021 is being taken as the lead case for adjudication. The assessee in this appeal has taken the following grounds of appeal : 1. That on the facts, circumstances and legal position of the case, the Worthy CIT(A)-3, Gurgaon in Appeal No. 10190/CIT(A)-3./GGN/2020-21 has erred in passing the order in contravention of the provisions of S. 250(6) of the Income Tax Act, 1961. 2. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred in not quashing the impugned order passed u/s 154 by the Ld. AO ever when the said order was passed without approval u/s 153D. 3. That on law, facts and circumstances of the case, the Worthy CIT(A) has erred v confirming the action of Ld. AO of carrying out rectification u/s 154 to impost interest u/s 234A & 234C and enhance interest, u/s- 2348 even when the issue involved was highly debatable and was hence, outside the scope of s. 154. 4. That On saw, facts and circumstances of the case, the Worthy CIT(A) has erred in confirming the action of Ld. AO of rectifying 'the demand notice u/s 356 even when the Ld AO doesn't have the' powers to amend the calculations carried out in demand notice u/s 156 as held in CIT vs Suresh Gokuldas (229 ITR 721) (Madras H.C) 5. That on law, facts and circumstances of the case the Worthy C(T[A) has erred in confirming the action of Ld. AO of carrying oat rectification uy's-154 to impose interest u/s 234A even when such interest was not chargeable. 4. The main grievance of the assessee in this appeal is regarding the action of the AO in revising/rectifying/enhancing the interest levied u/s 234A, 234B and 234C of the Income Tax Act, 1961 by way of a rectification order passed u/s 154 of the Income Tax Act. 5. The assessee in appeal has raised the issue that the AO did not take revised permission u/s 153D of the Act while revising the order u/s 154 of the Act. Further that the AO did not have jurisdiction u/s 154 of the Act to revise the order relating to revision/enhancement of interest u/s 234A, 234B and 234C of the Act. Further the order has been assailed on the ground that ITA No. 58 to 63/Chd-2022 A.Y. 2012-13 to 2018-19 Page 3 of 4 the assessee was prevented from sufficient cause for filing return beyond the stipulated time and one month granted by the AO. That the AO had failed to provide the seized material in time to the assessee. Therefore, the levy of interest was not justified u/s 154 of the Act. 6. At the outset, the ld. counsel for the assessee has submitted that the assessee has also contested the levy/revision/enhancement of interest in quantum appeals against the orders of the AO u/s 153A of the Income Tax Act which appeals are pending for adjudication before the ld. CIT(A), the detail of the same is as under : ITA Nos. before CIT(A) (143(3) r.w.s. 153A) 1. CIT (A), Gurgaon-3/10618/2019-20 2. CIT (A), Gurgaon-3/10623/2019-20 3. CIT (A), Gurgaon-3/10629/2019-20 4. CIT (A), Gurgaon-3/10631/2019-20 5. CIT (A), Gurgaon-3/10638/2019-20 6. CIT (A), Gurgaon-3/10639/2019-20 7. CIT (A), Gurgaon-3/10645/2019-20 7. The ld. counsel has submitted that since the issue involved in the present appeals, which are appeals relating to the order passed u/s 154 of the Act consequent to the main order passed u/s 153A of the Act, are inter-linked with the issues raised in the appeals against the main orders passed u/s 153A of the Act, therefore, these appeals may be restored to the file of the CIT(A) to be adjudicated alongwith the main appeals against the orders u/s 153A of the Act. The ld. counsel for the assessee has also ITA No. 58 to 63/Chd-2022 A.Y. 2012-13 to 2018-19 Page 4 of 4 submitted that all grounds relating to the validity of the order passed u/s 154 of the Act as raised in these appeals, may be kept open to be agitated before the CIT(A). 8. The ld. DR has not objected to the same. 9. In view of this, all the captioned appeals are restored back to the file of the CIT(A) with the direction that the same may be decided alongwith the main appeals of the assessee against the main order passed u/s 153A of the Act. The assessee will be at liberty to raise all the grounds available to him in respect of these appeals which the ld. CIT(A) will adjudicate in accordance with law by way of a speaking order. 10. In the result, all the above captioned appeals of the assessee are accordingly, allowed for statistical purposes. Order pronounced in the Open Court on 19 th April, 2022. Sd/- Sd/- ( VIKRAM SINGH YADAV) लेखा सद य/ Accountant Member ( SANJAY GARG) या यक सद य/ Judicial Member “Poonam.” आदेशक त)ल*पअ+े*षत/ Copy of the order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent 3. आयकरआय ु ,त/ CIT 4. आयकरआय ु ,त (अपील)/ The CIT(A) 5. *वभागीय त न/ध, आयकरअपील"यआ/धकरण, च1डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड फाईल/ Guard File आदेशान ु सार/ By order, सहायकपंजीकार/ Assistant Registrar