2022 (12) TMI 1566

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent : Mr. Harpal Singh Kharab, Senior Departmental Representative ("Sr. DR" for short) ORDER PER ANADEE NATH MISSHRA, AM: (A) All the three appeals have been filed by the Assessees against the separate impugned appellate orders, each dated 28/08/2020 passed by the learned Commissioner of Income Tax (Appeals), New Delhi ["Ld. CIT(A)", for short], for Assessment Year 2017-18. Grounds taken .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... circumstances of the appellant's case, the learned CIT(A) erred in confirming addition of Rs. 13,42,280/- on account of CSR expenses to book profit when there is no such requirement to adjust the same while computing book profit as per provisions of section 115JB of the Act. Alleged addition is required to be deleted. 2. In law and in the facts and circumstances in the case of the appellant, th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 70A of the Act. 3. The appellant craves leave to add, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of haring of the appeal." (A.1) For the sake of convenience, all the three appeals were heard together and they are being disposed of through this common and consolidated order. (A.2) In the course of appellate proceeding in Income Tax Appellate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d order dated 10/08/2022 of Co-ordinate Bench of ITAT, Delhi in the case of GE Power System India Private Limited Vs. ACIT vide order dated 10/08/2022 for AY 2016-17 in ITA No. 9120/Del/2019. (B.2) The learned Sr. DR agreed with the submissions of the learned AR for the assessee. (B.2.1) Neither side has brought any facts and circumstances or legal submissions or decided precedents or any other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceedings by the Assessing Officer. As the Assessing Officer has not passed any order imposing penalty, this ground is premature at this stage. Further, no submissions were made before us at the time of hearing in respect of this ground of appeal. Accordingly, this ground is hereby dismissed. (D) For statistical purposes, all the three appeals are treated as partly allowed. Order pronounced in th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X