Delhi High Court

Cit vs Bharti Telecom Ltd on 18 April, 2012

Author: Sanjiv Khanna

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*	IN  THE  HIGH  COURT  OF  DELHI  AT  NEW  DELHI
+ 	ITA 1833/2010
	CIT 					                         ..... Appellant
				Through: 	Mr.Kamal Sawhney and Mr.Amit
						Shrivastava, Advocates
			versus
	BHARTI TELECOM LTD                         ..... Respondent
				Through: 	Mr.Kaanan  Kapur, Advocate

	CORAM:
	 HON'BLE MR. JUSTICE SANJIV KHANNA
	 HON'BLE MR. JUSTICE R.V.EASWAR
                           O R D E R

% 18.04.2012

Having hearing learned counsel for the parties in this appeal under Section 260A of the Income Tax Act, 1961, (Act), we frame the following two substantial questions of law:-

Whether the Income Tax Appellate Tribunal was right in holding that the respondent assessee was entitled to claim capital loss of Rs.2 Crores on account of non-redemption/non-payment of the preference shares in the assessment year 2001-02?

Whether the assessee was entitled to write off Rs.3,17,234/- representing advances to the employees and reduce the same in the profit & loss account?

2. We have heard counsel for the parties and proceed to decide the said questions.

3. The respondent-assessee is a company and for the assessment year 2001-02 had filed its return of income on 31.10.2001 disclosing income of Rs.3,91,46,864/-.

4. In the return, the assessee had claimed capital loss of Rs.2 crores in respect of preference shares of M/s. Altos India Limited. It appears that earlier the assessee had purchased debentures of the said company for Rs.2crores which were converted into preference shares. These preference shares were to be redeemed in the financial year 1996-97 and M/s. Altos India Limited had issued post dated cheques. The post dated cheques bounced and were not honoured.

5. The assessing officer held that effectively the preference shares ceased to exist in the financial year 1996-97 itself. He observed that after the financial year 1996-97 there was no capital asset, i.e., preference shares and no transfer was effected during the previous year relevant to the assessment year in question. Thus the respondent-assessee had not suffered a loss of Rs.2 Crores during the period relevant to the assessment year in question.

6. The CIT (Appeals) upheld the said addition on a different grounds observing that M/s. Altos India Limited had gone into liquidation and till the liquidation proceedings were finalized, it would be presumptuous to hold that the respondent-assessee had incurred loss. He held that respondent assessee had wrongly prematurely claimed loss without waiting for the final outcome.

7. The tribunal has allowed the appeal of the assessee, inter alia, giving the following reasons:

5. We have considered the rival contentions and found that assessee company has invested into preference shares of M/s Alots India which were redeemed on 31.3.1997. However, the cheque issued for redemption was bounced. Thus, the amount of Rs.2 crores remained unpaid. The assessee company had pursued the recovery proceedings and the High Court had also ordered liquidation of M/s Altos India. Since during the year the company realized that there is no chance of recovery of the debt due against preferential share capital, it wrote off the same in the books of accounts. The resultant loss is a capital loss entitled to be allowed under the head capital gains. Accordingly, we direct the AO to allow capital loss so incurred by the assessee.

8. What is discernible from the aforesaid reasoning is that the tribunal has not dealt with the factual matrix and the terms and conditions of the allotment of the preference shares. It has also not examined the provisions of the Companies Act, 1956 relating to the preference shares and other legal aspects, in case payment for redemption of a preference shares is not made. The tribunal has also not considered Section 45(1) of the Act, relevant portion of which is reproduced below:-

.transfer of a capital asset effected in the previous yearshall be deemed to be the income of the previous year..

9. We would have gone into the said legal issue but find that we are handicapped as the relevant clauses and terms/conditions under which the preference shares were allotted are not on record. We have noticed that the order passed by the assessing officer is not detailed though he does mention that the capital asset i.e. the preference shares were to be redeemed in the financial year 1996-97 and thereafter were not in existence and, thus, there was no transfer of any capital asset during the previous year relevant to the assessment year 2001-02.

10. In these circumstances, we feel that the matter requires greater scrutiny and examination by the tribunal, first by examining the factual matrix and then by applying the provisions and law applicable. The question No.1 mentioned above is answered in negative, i.e., in favour of the revenue and against the assessee and an order of remand is passed. The tribunal will first examine the factual matrix and the terms and conditions of the allotment of the preference shares. The tribunal will also examine the legal provisions pertaining to preference shares under the Companies Act, 1956 and after examining the provisions of the Act relating to capital gain decide the question/issue involved.

11. The second question relates to writing off Rs.3,17,234/- which was advanced to employees. The assessing officer had observed that this amount being in nature of advance was not the subject matter of revenue expenditure and did not form part of the profit & loss account.

12. The aforesaid addition was upheld by the CIT(Appeals) observing that the amount was advanced by an erstwhile company and cannot be claimed by the respondent-assessee. The CIT(A) did not elaborate or explain what it meant by erstwhile company. We may note that in case the respondent-assessee is a successor company, which had taken over the liabilities, under a statutory scheme or contract the same has to be normally allowed.

13. The tribunal allowed the appeal of the assessee, recording as under:-

7. Last grievance of the assessee related to disallowance of Rs.3,17,234/- representing advance to employees. We found that the advance to employees was given in the normal course of business and due to the same could not having been recovered, the same was written off in the books of account. Neither the genuineness of advance nor its irrecoverability was in doubt. Accordingly, we do not find any justification for disallowing the amount written off in the profit & loss account which is a business loss to the assessee. Accordingly, the AO is directed to allow the same.

14. The tribunal has stated that the amount was written off in the books of accounts and it was not recoverable. The tribunal failed to notice that the findings recorded by the assessing officer for disallowing the said claim observing that the advance was not a subject matter of revenue expenditure and not an item in the profit & loss account. This aspect has not been considered and examined by the tribunal in the aforesaid reasoning. There is no discussion on the nature and character and why, when and who had paid the advance is not mentioned. The order of the tribunal is silent and does not refer to the said material and relevant issues/aspects.

15. The question is, accordingly, answered again in negative, i.e., in favour of the revenue and against the respondent. The tribunal will examine the matter afresh after giving an opportunity of hearing to the respondent-assessee to show that the amount of Rs.3,17,234/- was a revenue expenditure and had been rightly shown in the profit and loss account.

16. We further clarify that we have not expressed any binding opinion on merits. Views expressed above are for disposal of the appeal. No costs.

SANJIV KHANNA, J

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