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TMI Blog2024 (10) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... r the reasons stated in the application, the delay in re-filing the appeal stands condoned. 4. The application stands disposed of. ITA 524/2024 5. The Revenue has filed the present appeal under Section 260A of the Income Tax Act, 1961 (hereafter the Act) impugning an order dated 22.01.2024 passed by the learned Income Tax Appellate Tribunal (hereafter the learned ITAT) in ITA No. 80/Del/2022 captioned The Dy. CIT Central Circle-06, New Delhi v. M/s Naveen Infradevelopers & Engineers Pvt. Limited. 6. The Revenue had preferred the said appeal [ITA No. 80/Del/2022] against an order dated 28.06.2021 passed by the Commissioner of Income Tax (Appeals)-24 [hereafter CIT(A)] in respect of assessment year (AY) 2012-13. 7. The controversy in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, no further addition could be made. 11. Aggrieved by the said decision, the Revenue had preferred the appeal before the learned ITAT. Its grievance, as noted by the learned ITAT in the impugned order, is reproduced below: "1. On the facts and in the circumstances of the case, the CIT(A) has erred in deleting the addition of Rs. 65,40,00,000/- u/s 68 of the Act on concluding that when on the ground on which reopening of assessment was based, no additions are made by the Assessing Officer in the order of assessment, he cannot make additions on same other grounds which did not form part of the reasons recorded by him. 2. On the facts and in the circumstances of the case, the CIT(A) has erred in not appreciating explanation 3 of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. Undisputedly, the controversy involved in the present case - whether any addition can be made by the AO pursuant to initiation of re-assessment proceedings, notwithstanding that no addition is made on the grounds on the basis of which the assessment was reopened - is covered by an earlier decision of this Court in Ranbaxy Laboratories Ltd. v. Commissioner of Income Tax: 2011 336 ITR 136 (Delhi). The said issue was also considered by this Court in the recent decision of ATS Infrastructure v. Assistant Commissioner of Income Tax, Circle 1 (1) & Ors.: 2024 SCC OnLine Del 5048. It is not disputed that the questions of law, as projected, are covered in favour of the assessee by the said decisions. 15. In view of the above, no substantial q ..... X X X X Extracts X X X X X X X X Extracts X X X X
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