Rajendra Agri Product (P) Ltd. v. DCIT

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers2023 TaxPub(DT) 5531 (Ind-Trib) IN THE ITAT, INDORE BENCH VIJAY PAL RAO, J.M. & B.M. BIYANI, A.M. Rajendra Agri Product (P) Ltd. v. Dy. CIT ITA No. 121/IND/2022 11 April, 2023 Assessee by: Shreya Jain, Authorized Representative Revenue by: Ashish Porwal, Senior Departmental Representative ORDER *Vijay Pal Rao, J.M.* This appeal by the assessee is directed against the Order dated 25-3-2022 of learned Commissioner (Appeals) (in short Ld. CIT (A), National Faceless Appeal Centre, Delhi arising from the order passed under section 143(1) dated 15-7-2019 by Centralized Processing Centre for assessment year 2018- 19. The assessee has raised following grounds of appeal: (1) The order of the learned Commissioner (Appeals) National Faceless Appeal Centre is based on hypothetical presumptions, illegal, bad in law, unjustified and is beyond the facts and circumstances of the case. (2) The learned Commissioner (Appeals) National Faceless Appeal Centre has erred in ignoring/overlooking the order passed under section 143(3) dated 18-2-2021 for same assessment year 18-19, passed by learned Additional Commissioner National Faceless Assessment Centre, Delhi, wherein he has assessed the Taxable income of the assessee for the same year at Rs. 40,45,453 and has deleted the additions made by the learned Deputy Commissioner, Centralized Processing Centre Banglore, his order passed under section 143(1). Since well before the consideration of appeal filed against the order passed under section 143(1), The order under section 143(3) was available on the portal as well submitted by the assessee to the Honorable Commissioner (Appeals) National Faceless Appeal Centre, thus by overlooking this order grave mistake is repeated by honorable Commissioner (Appeals) National Faceless Appeal Centre. Therefore, the order under section 143(3) needs to be quashed. It is further submitted that the appeal against the order passed by Additional/Joint/Deputy/Assistant Commissioner under section 143 (3) is also under consideration of honorable Commissioner (Appeals) National Faceless Appeal Centre vide Acknowledgement No. 672966220121021, dated 12-10-2021. Therefore, the order under section 143(1) needs to be quashed. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 5531 (Ind-Trib)

IN THE ITAT, INDORE BENCH

VIJAY PAL RAO, J.M. & B.M. BIYANI, A.M.

Rajendra Agri Product (P) Ltd. v. Dy. CIT

ITA No. 121/IND/2022

11 April, 2023

Assessee by: Shreya Jain, Authorized Representative

Revenue by: Ashish Porwal, Senior Departmental Representative

ORDER

Vijay Pal Rao, J.M.

This appeal by the assessee is directed against the Order dated 25-3-2022 of learned Commissioner (Appeals) (in short Ld. CIT (A), National Faceless Appeal Centre, Delhi arising from the order passed under section 143(1) dated 15-7-2019 by Centralized Processing Centre for assessment year 2018- 19. The assessee has raised following grounds of appeal:

(1) The order of the learned Commissioner (Appeals) National Faceless Appeal Centre is based on hypothetical presumptions, illegal, bad in law, unjustified and is beyond the facts and circumstances of the case.

(2) The learned Commissioner (Appeals) National Faceless Appeal Centre has erred in ignoring/overlooking the order passed under section 143(3) dated 18-2-2021 for same assessment year 18-19, passed by learned Additional Commissioner National Faceless Assessment Centre, Delhi, wherein he has assessed the Taxable income of the assessee for the same year at Rs. 40,45,453 and has deleted the additions made by the learned Deputy Commissioner, Centralized Processing Centre Banglore, his order passed under section 143(1). Since well before the consideration of appeal filed against the order passed under section 143(1), The order under section 143(3) was available on the portal as well submitted by the assessee to the Honorable Commissioner (Appeals) National Faceless Appeal Centre, thus by overlooking this order grave mistake is repeated by honorable Commissioner (Appeals) National Faceless Appeal Centre. Therefore, the order under section 143(3) needs to be quashed. It is further submitted that the appeal against the order passed by Additional/Joint/Deputy/Assistant Commissioner under section 143 (3) is also under consideration of honorable Commissioner (Appeals) National Faceless Appeal Centre vide Acknowledgement No. 672966220121021, dated 12-10-2021. Therefore, the order under section 143(1) needs to be quashed.