Case Number: ITA 5387/DEL/2019
Appellant: JOGPL Private Limited, Greater Noida
Respondent: ACIT, Circle-13(1), New Delhi
Assessment Year: 2014-15
Case Filed On: 2019-06-13
Order Type: Final Tribunal Order
Date of Order: 2023-04-24
Pronounced On: 2023-04-24
The Income Tax Appellate Tribunal, Delhi Bench, heard the case ITA 5387/DEL/2019 filed by JOGPL Private Limited, Greater Noida, against the ACIT, Circle-13(1), New Delhi. The case revolved around disputes related to the assessment year 2014-15.
The appellant, JOGPL Private Limited, challenged the order of CIT(A)-5, New Delhi, dated 28.03.2019. The primary issue was the disallowance made by the Assessing Officer (AO) which was subsequently deleted by the CIT(A). The appellant sought to restore the AO’s disallowance.
The grounds raised by the appellant for the assessment year 2014-15 included:
The representative of JOGPL Private Limited argued that the company had complied with all tax provisions and provided the necessary documentation. The disallowances made by the AO were unjustified and not based on substantial evidence. The CIT(A) correctly deleted these disallowances after thoroughly examining the evidence.
The Senior DR argued that during the assessment proceedings, it was found that JOGPL Private Limited had not complied with certain tax provisions, leading to disallowances. The AO had made these disallowances based on concrete evidence, and the CIT(A) deleted them without proper justification.
The Tribunal observed that the CIT(A) had thoroughly examined the evidence presented by both parties. The CIT(A) found that the AO had not fully considered the explanations and evidence provided by JOGPL Private Limited. The Tribunal agreed with the CIT(A)’s findings that the disallowances were not warranted based on the available evidence.
The Tribunal upheld the CIT(A)’s decision to delete the disallowances made by the AO for the assessment year 2014-15. The appeal filed by the appellant was dismissed as the Tribunal found no merit in the grounds raised by the appellant.
The order was pronounced in the open court on 24.04.2023.
-Sd/- (DR. B.R.R. KUMAR) ACCOUNTANT MEMBER -Sd/- (CHANDRA MOHAN GARG) JUDICIAL MEMBER
Dated: 24th April, 2023.
Copy forwarded to:
Asstt. Registrar, ITAT, New Delhi
JOGPL Private Limited vs. ACIT Circle-13(1): Assessment Year 2014-15
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