Income Tax Appellate Tribunal - Delhi
M/S. Bla- Mk(Jv), New Delhi vs Ito, New Delhi on 9 January, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'A' NEW DELHI
BEFORE SHRI G.D.AGRAWAL, HON'BLE VICE PRESIDENT
&
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
ITA No.-3630/Del/2015
(Assessment Year: 2010-11)
BLA-MK(JV) Vs. ITO
38, LGF, New Mandakini, Ward-38(1)
NRI Complex, Greater New Delhi
Kailash, Part-IV
New Delhi
PAN : AAHFB9154H
Appellant Respondent
Assessee by: Sh. Umesh Kashyap, CA
Revenue by: Shri G Johnson, Sr.DR
Date of Hearing 11.10.2018
Date of Pronouncement .01.2019
ORDER
PER SUDHANSHU SRIVASTAVA, J.M.:
This appeal is preferred by the assessee against order dated 01.01.2015 passed by the Ld. CIT (Appeals)-20, New Delhi for assessment year 2010-11.
2. At the outset, the Ld. Authorised Representative submitted that the assessee's appeal relates to the treatment of the assessee joint venture as Association of Persons (AOP) by the Assessing 2 ITA NO. 3630/Del/2015 (BLA-MK(JV)) Officer. The Ld. Authorised Representative also submitted that a similar issue had arisen in assessment year 2009-10 and the ITAT in that year, on the matter reaching the ITAT, had restored the issue to the file of the Ld. CIT (Appeals) with the direction that the assessee's case may be decided in terms of instructions contained in Circular no. 07/2016 dated 7th March, 2016. It was prayed that a similar direction may be issued in the present appeal also and the matter may be restored to the file of the Ld. CIT (Appeals).
3. The Ld. Sr. Departmental Representative had no objection to the assessee's appeal being restored to the file of the Ld. CIT (Appeals) with directions as aforesaid.
4. Having heard the rival submissions and after having perused the relevant records, we note that assessee's appeal for assessment year 2009-10 in ITA no. 2190/Del/2013 was restored to the file of the Ld. CIT (Appeals) on identical issue vide order dated 28.12.2016. Accordingly, in view of the consent of both the parties in the present appeal, we restore the issue to the file of the Ld. CIT (Appeals) with the direction that the assessee's case may be decided in terms of the instructions contained in Circular no. 07/2016 dated 7th March, 2016 after affording due opportunity to the assessee.
3 ITA NO. 3630/Del/2015
(BLA-MK(JV))
5. In the final result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 09.01.2019.
Sd/- Sd/-
(G.D.AGRAWAL) (SUDHANSHU SRIVASTAVA)
VICE PRESIDENT JUDICIAL MEMBER
Dated: 09.01.2019
*BR*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI