Linkedin Like
twitter

Article Details

Filing of appeal with complete knowledge of its fate by the Revenue only reflects the mischievous adamancy to attempt to mislead the Tribunal and waste the time of the Court and the officers concerned.
IT : Filing of appeal with complete knowledge of its fate by the Revenue only reflects the mischievous adamancy to attempt to mislead the Tribunal and waste the time of the Court and the officers concerned.

 • Filing of an appeal by an Assessing Officer ('AO') is a right which is vested by the statue. However, same should be exercised by applying proper due diligence in order to avoid any inappropriate litigations.

 • In the instant case, revenue made an attempt to justify the filing of the appeals by referring to the fact that the relief was granted on the basis of the remand report dated 06.06.2012 thereby consciously ignoring making reference to the second remand report dated 22.06.2012. In the second remand report, the AO accepted that he had verified the loan taken by assessee.

 • Since the claim has been given up in the second remand report by the AO himself, he cannot claim to be aggrieved by the findings arrived at relying upon his own remand report. The CIT(A) has accepted the assessee's claim based on the strength of the second remand report. Reference to this material document, i.e., second remand report in the grounds raised is curiously missing. This omission appears to be deliberated and leads us to conclude that the revenue has consciously indulged in engaging in meritless litigation.

 • Once the AO in second remand report had already communicated that the enquiries made after issuing notices under Section 133(6) to the parties/persons who had confirmed the assessee's version and the AO concluded that the loans taken stood verified. No further legitimate grievance can then be said to remain for examination by the AO.

 • This deliberate, mischievous and selective reference to facts by such responsible persons grievously damages the public faith and belief in the honest fair play of the tax administration.

 • Filing of appeal with complete knowledge of its fate by the Revenue only reflects the mischievous adamancy to attempt to mislead the Tribunal and waste the time of the Court and the officers concerned.

 • Departmental officers had willfully and deliberately failed to exercise their powers mindfully as required of them as per law and abused government machinery to initiate a litigation which entails financial costs and tarnishes the image of the Department and also strains the government resources.

 • Appeal was a prime example of meritless litigation for reasons best known to the few departmental officers having powers of directing authorization for filing appeals.

 • ITAT desist from awarding costs considering the statement of CIT that due care shall be taken in future. ITAT hoped that having invited the attention of the chairman, CBDT to this grave assault on the trust and reputation of fair play enjoyed by the tax administration the malaise is immediately addressed.





 [2015] 60 taxmann.com 160 (Delhi - Trib.)





 IN THE ITAT DELHI BENCH 'E'

 Assistant Commissioner of Income-tax, Central Circle-12, New Delhi

 v.

 R.P.G. Credit & Capital Ltd.


 

News & Events

17/01/2025
Rupee gains 3 paise to 86.58 against US dollar in early trade
RBI injected over Rs. 40,000 crore into the banking system through 2 Auctions
SC asks GST Department to Rectify issues over Fake Invoices
90k Salaried individuals withdraw Rs 1,070 Cr worth wrongful tax deduction claims
16/01/2025
RBI Announces steps to encourage cross-border transactions in Indian rupee
ICAI Past President’s Firm Needs Further Investigation - SEBI
14/01/2025
Country’s net direct tax collection surges by nearly 16% to Rs.16.9 lakh crore
Tax-free gratuity limit for employees
GST Advisory for Waiver Scheme under Section 128A
Insurers are seeking tax benefits, incentives in Union Budget
Rupee recovers from record low to settle 8 paise higher at 86.62 against US dollar
FM Sitharaman extending the additional Rs 50,000 tax exemption for life insurance companies: Budget 2025
Generation Date for Draft GSTR 2B for December 2024
13/01/2025
GDP growth, likely rate cuts in 2025 to support credit access of corporates in FY26
Union home ministry has cut the budget for Census Survey and Statistics
GTRI Suggests for simplified customs duty structure in Union Budget 2025
RBI Said to ease rupee drought with FX swaps
India’s rupee fell to a record low past 86.5 per dollar
GST officers must explain 'grounds of arrest' to offenders, obtain acknowledgement: CBIC
Business correspondents Requested RBI to ease domestic transfer limits and rules
FM Announces Amnesty Scheme for customs in Upcoming Budget
New changes made in GSTR-1 from January 2025
11/01/2025
Garment Trade Associations urge GoM to abandon GST rate modification proposal
Union Budget 2025-26 expectations arise for possible simplification of Customs duty rates
NFRA Called on Audit Committees of mainly listed companies to ask their Auditors tough Questions
Indian economy likely to be 'a little weaker' in 2025
NFRA wants audit panels of companies to ask Auditors tough questions
SEBI revises nomination rules for mutual funds and demat accounts
Extension of Due Date w.r.t GSTR 1 and GSTR 3B

Notifications/Circulars