Appeal details
Counselvise Citation
[2024] 100 COUNSELVISE.COM (IT) 2565 (ITAT-CHANDIGARH)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 10 month(s) 2 day(s)
Appellant
Respondent
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
Judgement Text
आयकर अपील
य अ धकरण,चडीगढ़ यायपीठ , चडीगढ़
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
नधारण 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
राजव 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
