Income Tax Appellate Tribunal - Delhi
Acit, Central Circle- 30, New Delhi vs Kuber Music Industries Pvt. Ltd., New ... on 11 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'F' NEW DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
&
SHRI L.P. SAHU, ACCOUNTANT MEMBER
Sl. ITA No. Appellant Respondent A.Y Assessee Revenue
No. By By
1. 6061/Del/2015 DCIT Amsure Insurance
Circle 2(2), Agency Ltd., 1st Sh.
Room No. Floor, Elegance Sh. Madhur Surenderpal,
392, Tower, Plot No. 8, 2006-07 Aggarwal, Sr. DR
C.R. Bldg., Non-Hierarchial Adv.
I.P. Estate, Commercial Centre,
New Delhi. Jasola, New Delhi.
AAECA8616R
3. 5436/Del/2016 DCIT J.D. Iron Pvt. Ltd.
Circle 13(2) B-17, Nehru 2007-08 Sh. Rajesh -do-
C.R. Bldg., Ground-NIT Jain, CA
New Delhi. Faridabad.
AAACJ3302P
4. CO No. 359/Del/16 J.D. Iron P. Ltd. DCIT
(In ITA 5436/D/16) B-17, Nehru Circle 13(2) 2007-08 -do- -do-
Ground-NIT, C.R. Bldg.,
Faridabad. New Delhi.
AAACJ3302P
5. 3285/Del/2017 ITO Jagpal
Ward 1(5) S/o Late Sh.
Room No. 307, Jaswant Singh, 2008-09 None -do-
3rd Floor, Village-Chitera,
Aayakar Pargana, Tehsil
Bhawan, Dadri, Distt.
A-2D, Sector 24, Gautam Budh
Noida Nagar, U.P.
BEEPJ8848G
6. 2606/Del/2017 DCIT J.S. Overseas P. Ltd
Circle 13(1) D-194, 1st Floor, 2008-09 None -do-
C.R. Bldg., Okhla Industrial
New Delhi. Phase-1, New Delhi
AAACJ5251D
7. 465/Del/2018 ITO Khimanand Patni
Ward 2(3)(2) Almora 2014-15 None -do-
Almora AEZPP0546H
8. 2529/Del/2017 ITO Lajwanti
Ward-1 D/o Sh. Bala Ram
SCF 26-27 Near M/s Vijay 2009-10 None -do-
Model Town, Book Depot, VIII,
Fatehbad Bhodia Khera,
Fatehbad.
AHOPL7247F
10. 1852/Del/2018 DCIT Kamal Ghansala
Central Circle 566/6, Bell Road,
Dehradun Clement Town, 2008-09 None -do-
1
Dehradun
ADDPG0244N
11. 2923/Del/2018 Addl. CIT KSC Engineers P.
Special Range 5 Ltd.
New Delhi 4-H, Gopala Tower 2014-15 None -do-
Rajendra Place,
New Delhi.
AAACK6112C
12. 6887/Del/2017 ACIT Karan Dewan Ahuja
Circle 66(1) 193, Golf Lines, 2014-15 None -do-
New Delhi. New Delhi.
AAAPA3308F
14. 1785/Del/2017 ITO Lavish Exim P. Ltd.
Ward 15(2) D-9, Sector-55, 2011-12 None Sh. Surender
Room No. 323 Noida. Pal, Sr. DR
C.R. Bldg., AABCL2453J
I.P. Estate,
New Delhi.
15. 3186/Del/2018 ACIT Vrinda Farms P.
Circle 26(2) Ltd.
New Delhi. 43, Community 2006-07 None -do-
Center, New Friends
Colony, New Delhi
AAACV0355L
16. 7608/Del/2017 DCIT P J Education
Circle 2, Services P. Ltd. 2013-14 None -do-
New Delhi. S-535, Greater
Kailash-II,
New Delhi.
AAECP9241R
17. 7645/Del/2017 Addl. CIT Panalpina World
Special Range 7, Transport (I) P. Ltd. 2012-13 None -do-
New Delhi. Plot No. 227/2,
Dhulsiras Dwarka,
New Delhi.
AAACP7676A
18. 3523/Del/2018 ITO, Watashi,
Ward 3(5), W/o Sh. Rampal
Noida Singh, VIII- 2009-10 None -do-
Habibpur, Greater
Noida, U.P.
AXOPB1744R
19. 6364/Del/2017 ACIT VSR Infrastructure
Circle 26(2) P. Ltd.
New Delhi A-22, Hill View 2012-13 None -do-
Apartment, Vasant
Vihar, New Delhi.
AABCV7955M
20. 3521/Del/2018 ITO Smt. Rekha Goyal,
Ward 3(2) W/o Sh. Brij
Noida Nandan Goyal, 2010-11 None -do-
2
VIII-Sabota
Mustafabad,
Tehsil-Jewar,
Gautambudh Nagar
APFPG5990K
21. 7625/Del/2017 ACIT Utech Developers
Central Circle Ltd.
27, New Delhi 305, 3rd Floor, 2011-12 None -do-
Bhanot Corner,
Pampost Enclave,
G.K.-1, New Delhi
AAACU8713H
22. 818/Del/2018 ACIT Lumax Builders P.
Central Circle Ltd.
15, New Delhi 25, Bazar Lane, 2011-12 None -do-
Bengali Market,
New Delhi.
AAACL2184R
23. CO No. Lumax Builders ACIT -do- -do- -do-
94/Del/2018 P. Ltd. Central Circle 15,
25, Bazar Lane, New Delhi
Bengali Market,
New Delhi.
AAACL2184R
24. 3163/Del/2018 ITO Jaideep
Ward 2(2) S/o Om Dutt,
Gurgaon H.No. 11, Village 2013-14 None Sh.
Dhana distt. Surenderpal,
Manesar, Gurgaon. Sr. DR
ATOPJ6169J
25. 7626/Del/2017 ACIT Utech Developers
Central Circle Ltd.
27, 305, 3rd Floor, 2013-14 None -do-
New Delhi. Bhanot Corner,
Pampost Enclave,
G.K.-1, New Delhi
AAACU8713H
26. 6362/Del/2017 ACIT Paarth Infrabuild P.
Circle 19(2) Ltd.
New Delhi. Plot No. 73, FIE,
Patparganj 2014-15 None -do-
Industrial Area,
New Delhi.
AAECP0249B
27. 2362/Del/2018 ACIT Raj Structure
Circle 21(1) Interiors P. Ltd.
New Delhi. 141, Pocket A-4, 2014-15 None -do-
Konark Apartment,
Kalkaji Extn.,
New Delhi.
AADCR0248R
29. 3162/Del/2018 ITO Vijender Singh
Ward 4(5) S/o Chatar Singh,
Gurgaon Village Harsaru, 2014-15 None -do-
PO Garhi Harsaru,
Gurgaon.
CZKPS7894H
32. 2226/Del/2018 ITO Virender Singh
Ward 3(3) S/o Sh. Devi Singh
3
Bulandshahr VIII-Nagala Shekhu, 2010-11 None -do-
Bulandshahr, U.P.
HGRPS5329Q
33. 11/Del/2018 ACIT Receivable
Circle 10(2) Management
New Delhi. Services India P.
Ltd. 2009-10 None -do-
P-24, Green Park
Extension,
New Delhi.
AACCR5563Q
34. 699/Del/2018 DCIT Rashi Anand
Central Circle Kamlesh Villa, 2012-13 None -do-
28, 5, Main Road,
New Delhi. Ranchi, Jharkhand.
AJLPA1675M
35. 2601/Del/2018 DCIT Vidur Bhardwaj
Central Circle 6, 51-B, Friends
New Delhi. Colony, East, 2014-15 None -do-
New Delhi.
AFMPB0623B
36. 2464/Del/2018 ITO Raj Bahadur Nagar
Ward 2(2) H.No. 1017, 2015-16 None -do-
Faridabad Sector 17,
Faridabad, Haryana
AFOPN1985L
39. 4042/Del/2018 ACIT Petnet Radio
Circle 19(2) Pharmaceutical
New Delhi. Solutions P. Ltd. 2014-15 None -do-
54/D-9,
Kisshangarh Village
New Delhi.
AACCD2596F
40. 2679/Del/2018 Ravinder Kumar
ITO 584, Sector-29, 2014-15 None -do-
Ward 2(2) Faridabad, Haryana
Faridabad ANDPK8102D
41. 2467/Del/2018 ITO(E), Vindhya Trust,
Ward 2(3), B-60/61, Naraina
New Delhi. Industrial Area, 2009-10 None -do-
Phase-II, New Delhi.
AAATV0303K
42. CO No. Vindhya Trust,
108/Del/2018 B-60/61, ITO(E),
(In ITA No. Naraina Ward 2(3), 2009-10 None -do-
2467/D/18) Industrial Area, New Delhi.
Phase-II, New
Delhi.
AAATV0303K
43. 2843/Del/2018 ACIT PAN Realtors P. Ltd.
Central Circle- S-406, Lower
13, New Delhi. Ground Floor, GK-II 2014-15 None -do-
New Delhi.
AAFCP2034D
44. 2956/Del/2018 ITO Personal Machinery
Ward 19(4) Construction P. Ltd. 2014-15 None -do-
New Delhi. H-79, Kalkaji,
New Delhi.
4
AADCP8878P
45. 3021/Del/2018 ITO, Rakesh Jain,
Ward 1(2)(2), S/o Babu Lal Jain,
Dehradun. Dehradun Road, 2012-13 None -do-
Herbertpur, Vikas
Nagar, Dehradun,
Uttarakhand.
ABAPJ7837M
46. 2946/Del/2018 DCIT Russell Reynolds
Circle 21(2), Associates India P.
New Delhi. Ltd., 2009-10 None -do-
203, EROS
Corporate Tower,
Nehru Place,
New Delhi.
AADCR2985F
48. 1015/Del/2018 ITO, Laksons Footwear
Ward 1(4), P. Ltd.,
Faridabad. Plot No. 131, 2011-12 None -do-
Sector-24,
Faridabad,
Haryana.
AAACL3114B
49. 1367/Del/2018 ITO, Krishan Boken,
Ward 2(3), S/o Sh. Savant
Gurgaon. Singh, 2012-13 None -do-
R/o Village
Darbaripur,
Gurgaon, Haryana.
AOIPB2732G
50. 361/Del/2017 ACIT M/s Lally
Circle 15(1), Automobiles P. Ltd. Sh. Samil
New Delhi. D-196, Okhla, 2012-13 Aggarwal, -do-
Industrial Area, Adv.
Phase-1, New Delhi.
52. 1481/Del/2017 DCIT Jai Prakash (HUF)
Circle-1, 13-14, Sarrafa
Aayakar Bazar, 2013-14 None -do-
Bhawan, Meerut.
Bhainsali AAAHJ5666F
Ground,
Meerut.
53. 1862/Del/2017 ITO, Laksons Footwear
Ward 1(4) P. Ltd.,
Faridabad. Plot No. 131, 2013-14 None -do-
Sector-24,
Faridabad.
AAACL3114B
54. 109/Del/2017 ITO Laksons Footwear
Ward 1(4) P. Ltd.,
Faridabad. Plot No. 131, 2012-13 None -do-
Sector-24,
Faridabad.
AAACL3114B
55. 4218/Del/2018 ACIT Kuber Music
Central Circle Industries P. Ltd.
30, 1/8, West Patel 2012-13 None -do-
Jhandewalan Nagar,
Extn., ARA New Delhi.
5
Centre, New AACCK5571D
Delhi.
56. 4217/Del/2018 ACIT,
Central Circle
30, -do- 2010-11 None -do-
ARA Centre,
Jhandewalan
Extn.,
New Delhi.
57. 1845/Del/2018 DCIT Jagriti Sharma
Central Circle 5/28, Lord Krishna 2015-16 None -do-
Ground Floor, Apartment, Teg
16A-Cross Road, Bahadur Road,
Dehradun, Dehradun,
Uttarakhand. Uttarakhand.
58. 1853/Del/2018 DCIT, Kamal Ghansala, 2009-10 None -do-
Central Circle, 566/6, Bell Road,
Dehradun. Clement Town,
Dehradun,
Uttarakhand.
ADDPG0244N
59. 7043/Del/2017 ITO, KEC ANPR KPIPLJV 2013-14 None -do-
Ward 2(3), 8th Floor, Building
Gurgaon. No. 9A, DLF Cyber
City, Phase-III,
Gurgaon, Haryana.
AABAK1449D
60. 5453/Del/2018 ACIT Praveen Bakshi
Central Circle 1-107A, Kirti Nagar, 2005-06 None -do-
17, Room No. New Delhi.
103, First Floor, AFAPB9843B
Hall No. 1,
ARA Centre, E-2
Jhandewalan
Extn.,
New Delhi.
61. 2589/Del/2017 ITO Radha Raman,
Ward 49(2) B-92, WHS, 2011-12 None -do-
New Delhi. Kirti Nagar,
New Delhi.
AEQPR3294B
62. 2591/Del/2017 ITO -do- -do- -do- -do-
Ward 49(2)
New Delhi.
63. 6106/Del/2016 ITO Rima Bhushan
Ward 50(3), Prop. M/s Salmon
Room No. 1409, Travels,
Block E-2, 57/16, Old Rajinder 2010-11 -do- -do-
14th Floor, Nagar,
Shyama Prasad New Delhi.
Mukherjeet, AOQPB5232B
Civic Centre,
Minto Road,
New Delhi.
64. 611/Del/2018 ACIT Veer Overseas Ltd.
Circle Karnal, G.T. Road, 2000-01 -do- -do-
Karnal. Gharaunda,
Karnal, Haryana.
AAACV9333N
6
65. 728/Del/2016 DCIT Gupta & Co. P. Ltd. Ms. Meenu
Central Circle 68, Scindia House, 2007-08 Mittal & Ms. -do-
18, Room No. Connaught Place, Sudha
102, New Delhi. Mittal, CA
Jhandewalan AAACG1978N
Extn., New Delhi
67. 725/Del/2016 DCIT
Central Circle -do- 2004-05 -do- -do-
18,
Room No. 102,
Jhandewalan
Extn., New Delhi
68. 612/Del/2018 ACIT Veer Overseas Ltd.
Circle Karnal G.T. Road, 2002-03 None -do-
Karnal. Gharaunda, Karnal,
Haryana.
AAACV9333N
69. 5954/Del/2016 DCIT Queen Buildings
Circle 20(2), Solutions P. Ltd. 2012-13 None -do-
Room No. 219, Rockman, Unit No.
2nd Floor, C.R. 503, 5th Floor,
Building, I.P. Ractangle-1,
Estate, New D-4, District Centre,
Delhi. Saket, New Delhi.
AAACQ2679Q
71. 543/Del/2018 DCIT Zila Sahkari Bank
Circle 3(1) Ltd. 2013-14 None -do-
Bulandhahar. Moti Bagh,
Bulandshahr, U.P.
AAAAZ0005B
72. 613/Del/2018 ACIT Veer Overseas Ltd.
Circle Karnal, G.T. Road, 2003-04 None -do-
Karnal. Gharaunda, Karnal,
Haryana.
AAACV9333N
73. 5848/Del/2016 ITO Paclean Ventures
Ward 30(1) F-2, DDA Flats, 2012-13 None -do-
Room No. 1208, Triveni Commercial
12th Floor, E-2 Complex, Sheikh
Block, Sarai Phase-1,
Pratykash Kar New Delhi.
Bhawan, Minto AAIFP8912G
Road, New Delhi
74. 2594/Del/2017 DCIT Pooja Sondhi,
Circle 16(2) 137, Somdutt 2011-12 None -do-
Room No. 308, Chamber-II,
C.R. Bldg,, 9, Bhikaji Cama
I.P. Estate, New Palace, New Delhi.
Delhi. ACYPS5350H
76. 566/Del/2018 ACIT PC Jewellers Ltd.
Circle 19(2) C-54, Preet Vihar, 2009-10 None -do-
C.R. Bldg., New Delhi.
I.P. Estate, New AADCP5443Q
Delhi.
7
77. CO No. PC Jewellers ACIT
61/Del/2018 Ltd. Circle 19(2) 2009-10 None -do-
(In ITA 566/D/18) C-54, Preet C.R. Bldg.,
Vihar, I.P. Estate, New
New Delhi. Delhi.
AADCP5443Q
Date of Hearing 07.09.2018
Date of Pronouncement 11.09.2018
ORDER
PER BENCH:
This Order shall dispose-off all the above Departmental Appeals in which the tax effect is below Rs.20 lakhs. The date of hearing was notified to the parties on notice board.
2. We have heard the Learned D.R. and respective Counsels who have appeared in the above appeals.
3. Admittedly, the tax effect in the Departmental appeals is 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. Ld. Sr. DR in view of the above Board Circular did not press the above Departmental Appeals. 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, the Departmental appeals are not maintainable as have been filed against the instruction of the Board. All the Departmental 8 appeals are dismissed as withdrawn/not pressed by the Ld. Sr. DR.
4. Learned Counsel for the Assessee in C.O.No.359/Del./2016 seeks permission to withdraw the same. The same is dismissed as withdrawn.
C.O.No.94/Del./2018 has been filed in support of the Order of the Learned CIT(A). C.O.No.108/Del./2018 is also filed in support to the Order of the Learned CIT(A) and C.O.No.149/Del./2016 is filed in support of the Order of the Learned CIT(A). C.O.No.61/Del./2018 is also filed in support of the Order of the Learned CIT(A). In these cross-objections, the respective assessees have challenged the initiation of proceedings under section 153A or 147 of the I.T. Act, 1961. Since the addition on merit have been deleted by the learned CIT(A), the Departmental Appeals are dismissed as below tax effect. Therefore, the cross objections are left with academic discussion only. None is also present on behalf of the assessee, therefore, these cross-objections are dismissed.
5. In the result, all the Departmental Appeals and Cross Objections are dismissed.
Order pronounced in the open court on 11th September, 2018 Sd/- Sd/-
(L.P. SAHU) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 11.09.2018
*Kavita Arora
9
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation 07.09.2018
Date on which the typed draft is placed before the dictating Member 10.09.2018
Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS 11.09.2018 Date on which the fair order is placed before the Dictating Member 11.09.2018 for pronouncement Date on which the fair order comes back to the Sr. PS/PS 11.09.2018 Date on which the final order is uploaded on the website of ITAT 11.09.2018 Date on which the file goes to the Bench Clerk 11.09.2018 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 10