Manmohan, J (Oral v. Ita 338/2022

$~20 *IN THE HIGH COURT OF DELHI AT NEW DELHI CORAM:HON'BLE MR. JUSTICE MANMOHANHON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA J U D G M E N T MANMOHAN, J (Oral): 1.Present income tax appeal has been filed challenging the order dated20[th]September, 2021 passed by the Income Tax Appellate Tribunal(‘ITAT’) in ITA No. 1882/Del./2017 for Assessment Year 2013-14. 2.Learned Counsel for the appellant admits that the first question of lawurged in the present appeal is covered by the decision dated 02[nd]March,2021of the Supreme Court in the case of Engineering Analysis Centre ofExcellence Pvt. Ltd. Vs. CIT in Civil Appeal No(s). 8733-8734/2018. He,however, states that the ITAT has erred in holding that no interest underSection 234B of the Income Tax Act, 1961 (the ‘Act’) shall be levied in casethe assessee has any income chargeable to tax in India and if the same is ITA 338/2022 subject to withholding to tax, without appreaciating that the obligation of theassesseee to pay advance tax is independent of the obligation of the payer todeduct tax at source and such obligation of the assessee continues underSections 190 and 191 of the Act, even in case of non-deduction at source bythe payer. 3.Learned counsel for the respondent-assessee ,who appears on advancenotice, has handed over a copy of an assessment order dated 19[th]March,2022 under Section 254 read with Section 143(3) of the Act passed inpursuance to the impugned order. The same is taken on record. The relevantportion of the said order reads as under:- “6. As the fact matrix over the years remains the same and inview of the decision of the Hon'ble Supreme Court in thecompany own's case for A.Y. 2008-09 and A.Y. 2012-13, theincome declared by the assessee in ITR is accepted andassessed accordingly.view of the decision of the Hon'ble Supreme Court in thecompany own's case for A.Y. 2008-09 and A.Y. 2012-13, theincome declared by the assessee in ITR is accepted andassessed accordingly. 7. Assessed at NIL income. Necessary forms are beingissued.”issued.” 4.Keeping in view the aforesaid fact that the respondent-assessee hasnow been assessed at nil income, this Court is of the view that the issue ofinterest under Section 234B of the Act is infructuous. Consequently, nosubstantial question of law arises for consideration in the present appeal andthe same is dismissed. MANMOHAN, J SEPTEMBER 19, 2022Msh/KA MANMEET PRITAM SINGH ARORA, J ITA 338/2022