Deputy Commissioner of Income Tax, Circle-11(1), Kolkata Vs. Seven Hills Project Private Limited

Parties Involved

Facts Summary

The assessee, Seven Hills Project Private Limited, is a private limited company engaged in mining, transport contracting, and trading. During the assessment year 2015-16, the Assessing Officer added Rs. 3,62,47,086/- to the assessee's income under section 43B of the Income Tax Act, 1961, for non-payment of service tax. The assessee appealed this addition before the Commissioner of Income Tax (Appeals)-NFAC, Delhi, who deleted the addition. The Revenue then appealed to the Income Tax Appellate Tribunal, arguing that the CIT(A) erred in deleting the addition without ascertaining whether the assessee had actually received the payment on which service tax was applicable.…

Legal Issues

• 1. Whether the CIT(A) erred in deleting the addition of Rs. 3,62,47,086/- under section 43B without ascertaining whether the assessee actually received the payment on which service tax was applicable.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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