Income Tax Appellate Tribunal - Delhi
Sh. Parminder Singh Kalra, New Delhi vs Acit, New Delhi on 2 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "I-1/F" : NEW DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
&
SHRI L.P. SAHU, ACCOUNTANT MEMBER
ITA No:- 4664/Del/2016
(Assessment Year: 2013-14)
Assistant Commissioner of Income M/s Pavitra Commercial Ltd.,
Tax, Central Circle-8, Vs. 108, Ansal Bhawan, 16, K.G
New Delhi. Marg, New Delhi-110001.
PAN No: AAACP0299F
APPELLANT RESPONDENT
ITA No:- 2300/Del/2009
(Assessment Year: 2006-07)
Income Tax Officer, Shri Rakesh Kumar Gupta,
Ward 36(4), Vikas Bhawan, Vs. Prop. M/s R.K. Associates
New Delhi. 57-A, SFS Flats, Mayur Vihar,
Phase-III, Delhi-91.
PAN No: AAOPG3090Q
APPELLANT RESPONDENT
ITA No:- 3190/Del/2012
(Assessment Year: 2003-04)
Income Tax Officer, Shri Pran Nath Sharma,
Ward-2(1), Vs. 821-Tilak Road,
Meerut. Meerut.
PAN No: BJXPS9351P
APPELLANT RESPONDENT
ITA No:- 3888/Del/2015
(Assessment Year: 2010-11)
The Dy. Commissioner of Income Smt. Ritu Kapoor,
Tax, Vs. Flat No.-68, Rajat Vihar, Sector-
Circle-3, Noida. 62, Noida.
" Aaykar Bhawan," A-2D, Sector-24, PAN No: AGKPK1712H
2
ITA No.-4664/Del/2016 & 62 others appeals.
Noida-201301
APPELLANT RESPONDENT
Cross Objection No.-371/Del/2015
Arising out of
ITA No.3888/Del/2015- Assessment Year- 2010-11
Smt. Ritu Kapoor, The Dy. Commissioner of Income
Flat No.-68, Rajat Vihar, Vs. Tax, Circle-3, Noida.
Sector-62, Noida. "Aaykar Bhawan," A-2D,
PAN No: AGKPK1712H Sector-24, Noida-201301
APPELLANT RESPONDENT
ITA No:- 5728/Del/2015
(Assessment Year: 2003-04)
Assistant Commissioner of Income- M/s Madhusudan Construction
Tax, Vs. Pvt. Ltd., Now Suridhi Infracon
Central Circle-15. Pvt. Ltd., Plot No. 1, BG-1,
BG-2, Paschim Puri,
New Delhi-110063.
PAN No: AADCM7827P
APPELLANT RESPONDENT
ITA No:- 5730/Del/2015
(Assessment Year: 2008-09)
Assistant Commissioner of Income M/s Madhusudan Construction
Tax, Central Circle-15. Vs. Pvt. Ltd., Now Suridhi Infracon
Pvt. Ltd., Plot No. 1, BG-1,
BG-2, Paschim Puri,
New Delhi-110063.
PAN No: AADCM7827P
APPELLANT RESPONDENT
ITA No:- 4849/Del/2015
(Assessment Year: 2011-12)
Deputy Commissioner of Income M/s Wellworth Construction
Tax, Vs. Pvt. Ltd., A-307, Ansal
Circle-27(2), Chamber-I, 3, Bhikaji Cama
New Delhi. Place, New Delhi.
3
ITA No.-4664/Del/2016 & 62 others appeals.
PAN No: AAACW5591M
APPELLANT RESPONDENT
ITA No:- 4867/Del/2015
(Assessment Year: 2009-10)
Assistant Commissioner of Income M/s Starcon Infra Projects Pvt.
Tax, Vs. Ltd.
Circle-9(1), C-101-102,Near Defence Colony
Room No. 163, Flyover Market, Lajpat Nagar-1,
C.R. Building, New Delhi. New Delhi.
PAN No: AAJCS7141Q
APPELLANT RESPONDENT
ITA No:- 3898/Del/2015
(Assessment Year: 2010-11)
Deputy Commissioner of Income M/s Gebr Pfeiffer (India) Pvt.
Tax, Vs. Ltd.,
Circle-10 (1), Vishwa Sadan, 607, District
New Delhi. Centre, Janakpuri, Delhi-
110019.
PAN No: AABCG3002E
APPELLANT RESPONDENT
ITA No:- 3908/Del/2015
(Assessment Year: 2010-11)
Deputy Commissioner of Income M/s Harig India Pvt. Ltd.,
Tax, Vs. B-22, Vasant Vihar,
Circle 11(1), New Delhi.
New Delhi. PAN No: AAACH0756M
APPELLANT RESPONDENT
ITA No:- 5279/Del/2015
(Assessment Year: 2010-11)
Assistant Commissioner of Income Shri Anil Minda,
4
ITA No.-4664/Del/2016 & 62 others appeals.
Tax, Vs. A-9, Ashok Vihar, Phase-1, New
Central Circle-13, Delhi.
New Delhi. PAN No: AATPM3795M
APPELLANT RESPONDENT
ITA No:- 5275/Del/2015
(Assessment Year: 2011-12)
Deputy Commissioner of Income M/s Delhi Press Patra
Tax, Vs. Prakashan Pvt. Ltd.
Circle-7(1) New Delhi-110055.
New Delhi. PAN No: AAACD3244J
APPELLANT RESPONDENT
ITA No:- 5723/Del/2015
(Assessment Year: 2012-13)
Assistant Commissioner of Income Shri Dharma Nand Bhatt,
Tax, Vs. Hotel Sidharth Paradise,2,
Circle-1, Hardwar Road, Dehradun. PAN
Dehradun. No: AEYPB6388J
APPELLANT RESPONDENT
ITA No:- 6190/Del/2015
(Assessment Year: 2011-12)
Income Tax Officer, M/s AKJ Fincap Ltd.,
Ward-2(1), Vs. 302-303,NDSE-2, South Extn.
New Delhi. Plaza-1 Near Leelaram Market,
Masjit Moth, New Delhi-110049.
PAN No: AAACA6576G
APPELLANT RESPONDENT
ITA No:- 6595/Del/2015
(Assessment Year: 2009-10)
Deputy Commissioner of Income Jesus & Mary Delhi Educational
Tax, Vs. Society,
Circle 1(1), E-2 Block, Bangla Sahib Marg,
Pratyaksh Kar Bhawan, New Delhi-110001.
Dr. Shyama Prasad Mukherjee PAN No: AAATJ0399K
Civic Centre,
5
ITA No.-4664/Del/2016 & 62 others appeals.
New Delhi-110002.
APPELLANT RESPONDENT
ITA No:- 722/Del/2016
(Assessment Year: 2011-12)
Deputy Commissioner of Income M/s Mountain Valley Springs
Tax, Vs. India Pvt. Ltd.,
Circle-17(1), New Delhi.
New Delhi. PAN No: AADCM6630J
APPELLANT RESPONDENT
ITA No:- 693/Del/2016
(Assessment Year: 2004-05)
Deputy Commissioner of Income M/s Hewitt Associates (India)
Tax, Vs. Pvt. Ltd.,
Circle 2(2), (Now Aon Services India P. Ltd.)
New Delhi. 710, Ansal Chambers-II,6
Bhikhaji Cama Place, New
Delhi.
PAN No: AABCH1559D
APPELLANT RESPONDENT
ITA No:- 1289/Del/2014
(Assessment Year: 2007-08)
Deputy Commissioner of Income Prashank Bindal,
Tax, Vs. G-299, Preet Vihar,
Central Circle-3, New Delhi-110092
New Delhi. PAN No: ACTPB6727A
APPELLANT RESPONDENT
ITA No:- 2637/Del/2016
(Assessment Year: 2011-12)
Income Tax Officer, Sh. Narender Kumar Jain,
Ward-34(4), Vs. C/o Sh. Kapil Goel Advocate,
New Delhi. F-26/124, Sector-7, Rohini,
Delhi-110085.
PAN No: AATPJ8963C
6
ITA No.-4664/Del/2016 & 62 others appeals.
APPELLANT RESPONDENT
ITA No:- 6190/Del/2014
(Assessment Year: 2010-11)
Dy. Commissioner of Income Tax, M/s Pashupati Spinning &
Circle-14(1), Vs. Weaving Mills Ltd.,
New Delhi. 1501, Nirmal Tower, 26
Barakhamba Road,
New Delhi-110001.
PAN No: AAACP0164H
APPELLANT RESPONDENT
ITA No:- 1438/Del/2015
(Assessment Year: 2010-11)
Assistant Commissioner of Income Vs. M/s Prabhatam Advertising Pvt.
Tax, Ltd.,
Circle-20(1), 38, Rani Jhansi Road,
New Delhi. Jhandewalan,
New Delhi-110055.
PAN No: AAECP0417B
APPELLANT RESPONDENT
ITA No:- 2934/Del/2015
(Assessment Year: 2011-12)
Income Tax Officer, Sh. Sandeep Pahwa,
Ward-33(2), Vs. C-6/13, Ground Floor, Vasant
New Delhi. Vihar,
New Delhi-110057.
PAN No: AAAPP3251E
APPELLANT RESPONDENT
ITA No:- 2890/Del/2013
(Assessment Year: 2008-09)
Income Tax Officer, Sh. Radhey Shyam Mittal,
Ward- 2(2), Vs. Prop. M/s Mittal Paper Mart,
Meerut. 59, Surajkund Road, Arya
Nagar, Meerut.
PAN No: ABXPM1651P
7
ITA No.-4664/Del/2016 & 62 others appeals.
APPELLANT RESPONDENT
ITA No:- 2942/Del/2015
(Assessment Year: 2009-10)
Income Tax Officer, Sh. Surender Singh,
Ward 43(2) Vs. S/o Sh. Suraj Bhan,
New Delhi. H. No. 252, VPO Ujwa,
New Delhi-110043.
PAN No: ASQPS8402A
APPELLANT RESPONDENT
ITA No:- 5136, 5138 & 5141/Del/2013
(Assessment Year: 2003-04, 2005-06 & 2008-09)
Assistant Commissioner of Income M/s Prime Natural Frozen
Tax, Vs. Foods Export Pvt. Ltd.,
Central Circle-19, 304, Patrakar Colony,
New Delhi. Jawahar Nagar,
Jaipur.
PAN No: AABCP1143K
APPELLANT RESPONDENT
ITA No:- 3633/Del/2014
(Assessment Year: 1996-97)
Assistant Commissioner of Income M/s Prahlad Finance & Capital
Tax, Vs. Pvt. Ltd.,
Central Circle-23, R.D.C-131, Raj Nagar,
New Delhi. Ghaziabad, (UP)
PAN No: AAACP2619K
APPELLANT RESPONDENT
ITA No:- 1889/Del/2014
(Assessment Year: 2006-07)
Deputy Director of Income Tax, M/s PT. L.P. Display Indonesia,
(International. Taxation), Noida, Vs. Block-G, Citrilung, Bekasi,
Room No. 506, Ayakar Bhawan, Jawa, Bharat, Indonesia.
Plot No. A-2D, Sector-24, Noida- PAN No: AACCL2631H
201301.
APPELLANT RESPONDENT
8
ITA No.-4664/Del/2016 & 62 others appeals.
ITA No:- 2589/Del/2013
(Assessment Year: 2009-10)
Deputy Commissioner of Income M/s RRRB Energy Limited,
Tax, Vs. GA-1/B1, Extn., Mohan Co-op.
Circle-15(1), C.R. Building, Indl. Estate,
I.P. Estate, New Delhi.
New Delhi. PAN No: AAACV0109N
APPELLANT RESPONDENT
ITA No:- 6630/Del/2013
(Assessment Year: 2010-11)
Deputy Commissioner of Income M/s RRB Energy Ltd.,
Tax, Vs. GA-1/B1, Extn., Mohan Co-
Circle-15(1), C.R. Building, operative Industrial Estate,
I.P. Estate, Mathura Road, New Delhi-44.
New Delhi. PAN No: AAACV0109N
APPELLANT RESPONDENT
ITA No:- 2136 & 2137/Del/2015
(Assessment Year: 2007-08 & 2010-11)
Deputy Commissioner of Income Sh. Purshottam Lal Gupta, S/o
Tax, Vs. Shri Ramji Lal, #B-271, Nehru
Central Circle-II, Ground, NIT, Faridabad-
Faridabad. 121001.
PAN No: AALPG3424H
APPELLANT RESPONDENT
ITA No:- 4051/Del/2015
(Assessment Year: 2010-11)
Assistant Commissioner of Income Sh. Raj Kumar Jain,
Tax, Vs. C/o M/s RRA Taxi India
Circle-32 (1), D-28, South Extension, Part-I,
New Delhi. New Delhi.
PAN No: AAGPJ5125R
APPELLANT RESPONDENT
9
ITA No.-4664/Del/2016 & 62 others appeals.
ITA No:- 4374/Del/2015
(Assessment Year: 2010-11)
Assistant Commissioner of Income M/s Spice Retail Ltd.,
Tax, Vs. (formerly Hotspots Retail Pvt.
Circle-77(1), Ltd.,)
New Delhi. B-1, B-Block, Janakpuri
Community Centre, Janakpuri,
New Delhi-110058.
PAN No: AAACM0294P
APPELLANT RESPONDENT
ITA No:- 4863/Del/2015
(Assessment Year: 2007-08)
Assistant Commissioner of Income M/s Sobhagyam Realtors Pvt.
Tax, Vs. Ltd.,
Circle-9(1), C/o Kapil Goel Advocate,
Room No. 163, C.R. Building, F-26/124, Sector-7, Rohini,
New Delhi. Delhi.
PAN No: AAJCS3352F
APPELLANT RESPONDENT
ITA No:- 3137/Del/2013
(Assessment Year: 2007-08)
Income Tax Officer, Sh. Ramesh Chand Aggarwal,
Ward-12(4), C.R. Bldg., Vs. M-1,NDSE-II, New Delhi.
New Delhi. PAN No: AAEPA5411D
APPELLANT RESPONDENT
ITA No:- 6642/Del/2015
(Assessment Year: 2007-08)
Deputy Commissioner of Income M/s Shivraj Properties Pvt. Ltd.,
Tax, Vs. Plot No. J-1, Block B-1, Mohan
Central Circle-31, Corporate Industrial Area,
New Delhi. Mathura Road, New Delhi-
110001.
PAN No: AAJCS0741E
APPELLANT RESPONDENT
10
ITA No.-4664/Del/2016 & 62 others appeals.
ITA No:- 5499/Del/2014
(Assessment Year: 1985-86)
Assistant Commissioner of Income M/s Prakash Industries Ltd.,
Tax, Vs. 15 KM, Delhi Road, Hisar,
Central Circle-14, Haryana.
New Delhi. PAN No: AABCP6765H
APPELLANT RESPONDENT
ITA No:- 2220/Del/2014
(Assessment Year: 2007-08)
Deputy Commissioner of Income M/s PVR Ltd.,
Tax, , Vs. 61, Basant Lok, Vasant Vihar,
Circle-14(1), New Delhi.
New Delhi. PAN No: AAACP4526D
APPELLANT RESPONDENT
ITA No:- 5356/Del/2010
(Assessment Year: 2003-04)
ADIT, M/s Raytheon Company,
Circle-291),International Taxation, Vs. C/o S.R. Batliboi & Co.
New Delhi. Golf View Corporate Tower-B,
Sector-42, Sector Road,
Gurgaon.
PAN No: AADCR3511P
APPELLANT RESPONDENT
ITA No:- 2928/Del/2015
(Assessment Year: 2007-08)
DCIT, M/s Prateek Resorts and
Central Circle, 2 nd Floor, ARTO Vs. Builders Pvt. Ltd.,
Complex, Sector-33, Noida. 111/2, Rajpur Road, Dehradun.
PAN No: AAHFP4669F
APPELLANT RESPONDENT
ITA No:- 2092/Del/2014
(Assessment Year: 2010-11)
11
ITA No.-4664/Del/2016 & 62 others appeals.
ACIT, M/s Ram Chemeli Chadha
Circle-2, Vs. Viswas Girls College,
Ghaziabad. C-22 Meerut Road Indl. Area,
Ghaziabad.
PAN No: AAATR8501R
APPELLANT RESPONDENT
Cross Objection No.-09/Del/2018
(Arising out of ITA No:- 2092/Del/2014
(Assessment Year: 2010-11)
M/s Ram Chemeli Chadha Viswas ACIT,
Girls College, Vs. Circle-2,
C-22 Meerut Road Indl. Area, Ghaziabad.
Ghaziabad.
PAN No: AAATR8501R
APPELLANT RESPONDENT
ITA No:- 1997/Del/2015
(Assessment Year: 2011-12)
DCIT, M/s R.V. Manpower Solution,
Circle, Hardwar Vs. L-28Q, Shiv Lok Colony,
D-29 & 30, Old Industrial Area, Haridwar.
Haridwar. PAN No: AAKFR7189M
APPELLANT RESPONDENT
ITA No:- 4368/Del/2014
(Assessment Year: 2010-11)
Income Tax Officer, Sh. Rohit Sharma,
Ward 29(4), Vs. Ak-88, Shalimar Bagh,
New Delhi. Delhi-110088.
PAN No: AANPS4622D
APPELLANT RESPONDENT
ITA No:- 2876/Del/2014
(Assessment Year: 2005-06)
DCIT, Sh. Pawan Kumar Gupta,
12
ITA No.-4664/Del/2016 & 62 others appeals.
Central Circle-5, Vs. A-488, A-490,A-491, Pocket-00,
Delhi. Rohini, Sector-2,
Delhi-110085.
PAN No: AAEPG8701G
APPELLANT RESPONDENT
ITA No:- 5906/Del/2014
(Assessment Year: 2007-08)
ACIT, Sh. Purshottam Lal Gupta
Circle-II, Vs. Prop., M/s Metal Trading Co.,
Block-B, New CGO Complex, B_271, Nehru Ground, N.I.T.,
NH-IV, N.I.T., Faridabad. Faridabad.
PAN No: AALPG3424H
APPELLANT RESPONDENT
ITA No:- 3735/Del/2013
(Assessment Year: 2009-10)
The Income Tax Officer, Smt. Puneet Saluja,
Ward-23(1), Vs. E-317, Greater Kailash-I,
New Delhi. New Delhi-110048.
PAN No: AIGPS2924P
APPELLANT RESPONDENT
ITA No:- 3428/Del/2015
(Assessment Year: 2004-05)
Deputy Commissioner of Income M/s Candico (India) Ltd.
Tax, Vs. New Delhi.
Circle-5(2), PAN No: AAACC4180E
New Delhi.
APPELLANT RESPONDENT
ITA No:- 1733/Del/2015
(Assessment Year: 2010-11)
DCIT, M/s Puma Realtors Pvt. Ltd.,
13
ITA No.-4664/Del/2016 & 62 others appeals.
Central Circle-26, Vs. 5-Dhanraj Chamber, 1st Floor,
New Delhi. Satbari, New Delhi.
PAN No: AADCP6870D
APPELLANT RESPONDENT
Cross Objection No.-301/Del/2015
(Arising out of ITA No:- 1733/Del/2015
(Assessment Year: 2010-11)
M/s Puma Realtors Pvt. Ltd., DCIT,
5-Dhanraj Chamber, 1 st Floor, Vs. Central Circle-26,
Satbari, New Delhi. New Delhi
PAN No: AADCP6870D
APPELLANT RESPONDENT
ITA No:- 4391/Del/2015
(Assessment Year: 2011-12)
ACIT, M/s Chahat Garments Pvt. Ltd.,
Central Circle-28, Vs. C-691, New Friends Colony,
New Delhi. New Delhi.
PAN No: AACCC5467G
APPELLANT RESPONDENT
ITA No:- 6099/Del/2014
(Assessment Year: 2009-10)
DCIT, M/s Paramount Propbuild Pvt.
Central Circle-18, Room No. 327, Vs. Ltd.,
3rd Floor, ARA Centre, E-2, H-123, Sector-63,
Jhandewalan Extn., New Delhi. Noida.
PAN No: AADCP5228P
APPELLANT RESPONDENT
ITA No:- 4871/Del/2015
(Assessment Year: 2009-10)
The Income Tax Officer, M/s AAA Buildwell Pvt. Ltd.,
14
ITA No.-4664/Del/2016 & 62 others appeals.
Ward-1(1), Vs. G-79, Preet Vihar,
New Delhi. Delhi-110092.
PAN No: AAFCA2704D
APPELLANT RESPONDENT
Cross Objection No.-362/Del/2015
(Arising out of ITA No:- 4871/Del/2015
(Assessment Year: 2009-10)
M/s AAA Buildwell Pvt. Ltd., The Income Tax Officer,
G-79, Preet Vihar, Vs. Ward-1(1), C.R. Building,
Delhi-110092. New Delhi.
PAN No: AAFCA2704D
APPELLANT RESPONDENT
ITA No:- 3376/Del/2009
(Assessment Year: 2005-06)
ACIT, Sh. Om Prakash Bhatia,
Central Circle-17, Vs. 606/607,Katra Ishwar Bhawan,
Jhandewalan, New Delhi. Khari Baoli, Delhi.
PAN No: AADPB7746H
APPELLANT RESPONDENT
ITA No:- 5331/Del/2016
(Assessment Year: 2008-09)
ACIT, Sh. Parminder Singh Kalra,
Central Circle-14, Vs. A-29, Friends Colony,
New Delhi. New Delhi-110065.
PAN No: AAJPK2441E
APPELLANT RESPONDENT
Cross Objection No.-341/Del/2016
(Arising out of ITA No:- 5331/Del/2016
(Assessment Year: 2008-09)
Sh. Parminder Singh Kalra, ACIT,
A-29, Friends Colony East, Vs. Central Circle-14,
New Delhi-110065. New Delhi.
PAN No: AAJPK2441E
15
ITA No.-4664/Del/2016 & 62 others appeals.
APPELLANT RESPONDENT
ITA No:- 1773/Del/2015
(Assessment Year: 2011-12)
The Income Tax Officer, Smt. Prem Lata Jain,
Ward-2, Vs. 5028, Rawlihat Distt.,
Rewari. Rewari.
PAN No: ADEPJ5043M
APPELLANT RESPONDENT
ITA No:- 2193/Del/2015
(Assessment Year: 2006-07)
ACIT, M/s R.L. Steels & Energy Ltd.,
Circle-20(2), Vs. 70,Mittal Bhawan, Darya Ganj,
New Delhi. New Delhi-110002.
PAN No: AAACR5809B
APPELLANT RESPONDENT
ITA No:- 4371/Del/2015
(Assessment Year: 2011-12)
Income Tax Officer, (E), All India J.D. Educational
Trust Ward 1(1), Vs. Society,
Delhi. NU-23-A, Pitampura,
New Delhi-110034.
PAN No: AABTA2095C
APPELLANT RESPONDENT
For Revenue : Sh. Atiq Ahmed, Sr. DR
Sh. Ashwani Seth, CA
(In ITA No. 4664/Del/2016)
Sh. Shailesh Gupta, Adv
For Assessee : (In ITA no. 3888/Del/2015 & C.O
No. 371/Del/2015)
Sh. Shailesh Gupta, Adv.
(In ITA no. 3898/Del/2015)
Sh. Kapil Goel, Adv.
(In ITA no. 2637/Del/2016)
Sh. Lalit Mohan
(In ITA No. 1438/Del/2015)
16
ITA No.-4664/Del/2016 & 62 others appeals.
Sh. Lalit Mohan
(In ITA No.-2934/Del/2015)
Sh. Shivang Rastogi, Adv.
(In ITA No. 2890/Del/2013)
Sh. Sameep Gupta, Adv.
(In ITA Nos.-5136, 5138 & 5141
/Del/2013)
Sh. Akhilesh Kumar, Adv.
(In ITA No. 3633/Del/2014)
Sh. Amit Srivastava, Adv.
(In ITA No. 1889/Del/2014)
Sh. V. Raja Kumar, Adv.
(In ITA No. 2589 &
6630/Del/2013)
Sh. K.C. Singhal, Adv.
(In ITA No. 2136 &
2137/Del/2015)
Sh. Akshay Uppal, CA
(In ITA No. 4374/Del/2015
For Assessee : Sh. Sameep Gupta, Adv.
(In ITA no. 5499/Del/2014)
Sh. V.K. Garg, Adv.
(In ITA No.2220/Del/2014)
Sh. Parth, Adv.
(In ITA No-5356/Del/2010)
Sh. Salil Aggarwal, Adv.
(In ITA no.-4368/Del/2014)
Sh. K.C. Singhal, Adv.
(In ITA No.- 5906/Del/2014)
Sh. Shivansh Pandya, Adv.
(In ITA No.- 3735/Del/2013)
Sh. Gaurav Goel, C.A
(In ITA no.-1733/Del/2015 & C.O
No. 301/Del/2015)
Sh. Deepesh Garg, Adv.
(In ITA No.-6099/Del/2014)
Sh. Nipun Mittal, CA
(In ITA No.-4871/Del/2015 &
C.O.362/Del/2015)
Sh. Deepesh Garg, Adv.
(In ITA No.-3376/Del/2009)
Sh. Ashish Goel, Adv.
(In ITA No.-5331/Del/2016 & C.O.
For Assessee : 341/Del/2016)
Sh. Ranjan Chopra, C.A.
17
ITA No.-4664/Del/2016 & 62 others appeals.
(In ITA No.-2193/Del/2015)
None appeared in remaining
appeals.
Date of Hearing : 02.08.2018
Date of Pronouncement : 02.08.2018
ORDER
PER BENCH :
This Order shall dispose off the above Departmental Appeals filed by the Revenue and the Cross Objections filed by some of the Assessees.
2. We have heard the Learned D.R. and Learned Counsel for the Assessees whosoever have appeared in their respective cases.
3. The above matters have been preponed for hearing with the approval of the Hon'ble President. Notice is given to both parties on Notice Board.
4. Admittedly, the tax effect in the Departmental Appeals are less than Rs.20 lakhs. Vide Circular No.3 of 2018 dated 11.07.2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to the pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax effect may be withdrawn/not pressed. Learned Sr. D.R. in view of the above Board Circular did not press the Departmental Appeals. Learned Counsel for the Assessees in their respective Cross Objections did not press the Cross 18 ITA No.-4664/Del/2016 & 62 others appeals. Objections as the same have become infructuous. In C.O.No.09/Del./2018 none appeared on behalf of the Assessee. We find that this cross objection is also filed in support of the Order of the Learned CIT(A) only. No independent relief have been sought in this cross objection. Therefore, on dismissal of the Departmental Appeal, the same has also become infructuous and as such dismissed. We may also note that the Appeals of the Department above would not fall within the exceptions provided in the Board Circular. In the result, all the Departmental Appeals are not maintainable as have been filed against the instruction of the Board. All Departmental Appeals are dismissed as withdrawn/not pressed by the Learned Sr. D.R. The Cross Objections are also dismissed as noted above.
5. Copy of the Order be placed in each file.
Order pronounced in the open court on 02/8/2018
Sd/- Sd/-
(L.P. SAHU) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 02.08.2018
Pooja/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
19
ITA No.-4664/Del/2016 & 62 others appeals.
ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 02/8/2018 Date on which the typed draft is placed before the 02/8/2018 dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. 2 /8/2018 PS/PS Date on which the fair order is placed before the 2/8 /2018 Dictating Member for pronouncement Date on which the fair order comes back to the Sr. 2/8/2018 PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order 20 ITA No.-4664/Del/2016 & 62 others appeals.