Deletion of Addition by CIT(A) against Invalid Assessment Order: Delhi HC disposes appeal of Revenue [Read Order]

The Delhi High Court dismissed the appeal filed by the revenue against the deletion of addition by the Commissioner of Income Tax (Appeals). 

Nagar Dairy Pvt. Ltd, the respondent-assessee filed an appeal against the addition made by the assessing officer due to the wrong filing of the return of income. The Commissioner of Income Tax (Appeals) deleted the addition made by the assessing officer against the income of the assessee. 

The revenue appealed against the order passed by the Commissioner of Income Tax (Appeals) before the High Court for deleting the order of the Commissioner. 

Sanjay Kumar, the counsel for the revenue contended that the order passed by the Commissioner of Income Tax (Appeals) was not as per the law and without considering the opinion stated by the assessing officer. 

It was further submitted that the issue involved in the present appeal had to cover in the current appeal for the interest of justice of the revenue department. 

During the hearing of this appeal, none appeared on behalf of the assessee. 

The Court observed that the issue raised was covered by a judgment of a coordinate bench of this court rendered in CIT vs. RRJ Securities Ltd. 

It was also observed that no substantial question of law arises for the consideration of the High Court. 

The two-member panel comprising Rajiv Shakdher and Girish Kathpalia dismissed the application filed by the revenue and held that the decision of the Commissioner was as per the law and liable to be sustained. 

To Read the full text of the Order CLICK HERE

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