Pr. Commissioner Of Income Tax ... vs S.S. Con Build Pvt. Ltd.
2022 Latest Caselaw 819 Del

                          $~18
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    ITA 57/2022
                                 PR. COMMISSIONER OF INCOME TAX (CENTRAL)-2
                                                                                          ..... Appellant
                                                    Through      Mr. Sanjay Kumar with
                                                                 Ms. Easha Kadian, Advocates.
                                                    versus

                                 S.S. CON BUILD PVT. LTD.                             ..... Respondent
                                                Through   None.


                          %                                    Date of Decision: 22nd March, 2022

                          CORAM:
                          HON'BLE MR. JUSTICE MANMOHAN
                          HON'BLE MR. JUSTICE DINESH KUMAR SHARMA

                                                     JUDGMENT

MANMOHAN, J (Oral):

1. Present appeal has been filed challenging the order dated 18th February, 2021 passed by Income Tax Appellate Tribunal [ITAT] in ITA No. 6447/Del/2015 for the Assessment Year 2006-07.

2. Learned counsel for the Appellant states that ITAT has erred in deleting the addition of Rs.7,00,00,000/- made by the Assessing Officer under Section 68 of Income Tax Act, 1961 (for short 'the Act') relying upon the judgment of this Court in CIT vs Kabul Chawla, [2016] 380 ITR 573. He states that ITAT has further erred in deleting the addition on the issue of jurisdiction under Section 153A of the Act without adverting to the facts and merits of the addition.

Signature Not Verified Digitally Signed

By:KRISHNA BHOJ Signing Date:23.03.2022 20:45:07

3. He emphasises that ITAT was not justified in law in not appreciating the fact that in the first round the case was remanded back to the Assessing Officer for fresh adjudication on merits of the addition. He further states that ITAT has erred in not considering that in the first round of litigation the issue of jurisdiction was not decided and the additions were decided/remanded back on merits of the addition.

4. Admittedly, the present case is covered by the decision of the Division Bench in CIT vs Kabul Chawla (supra), as the additions were not based on the seized material.

5. Further, it is settled law that the issue of jurisdiction goes to the roots of the cause and such an issue can be raised at any belated stage of the proceeding including appeal. (See: Kanwar Singh Saini vs High Court of Delhi, (2012) 4 SCC 307 and M/s Mavany Brothers vs. CIT, 2015 SCC Online Bom 1686.

6. Consequently, this Court is of the view that no substantial question of law arises for consideration in the present appeal. Accordingly, the present appeal is dismissed.

MANMOHAN, J

DINESH KUMAR SHARMA, J MARCH 22, 2022 AS

Signature Not Verified Digitally Signed

By:KRISHNA BHOJ Signing Date:23.03.2022 20:45:07