Income Tax Appellate Tribunal - Delhi
Ito, Ward- 3, Sonepat vs Pardeep Kumar , Sonepat on 23 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI 'F' BENCH,
NEW DELHI
BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
AND
SH. PAVAN KUMAR GADALE, JUDICIAL MEMBER
Sr. ITA No. Appellant Respondent A. Y.
No.
1 484/Del/2018 ITO, Ward - 3 CANE Development 2014-15
(1),Bulandshahr Council, Hindi Sahitya
Parishad Bhawan, Sabji
Mandi Street, Moti
Bagh, Bulandshahr
PAN No.AABTC0537B
2 7150/Del/2018 DCIT, Circle -13(2), Jay Bharat Maruti Ltd., 2013-14
New Delhi 601, Hemkunt
Chamber, 89, Nehru
Place, New Delhi
PAN No. AAACJ2021K
3 7992/Del/2018 ACIT, Circle - 47(1), Ginny Garg, 292, Katra 2015-16
New Delhi Peran, Khari Baoli,
Tilak Bazar, North
Delhi, Delhi-110006
PAN No.AHXPG1191Q
4 5873/Del/2018 ACIT, Circle - 10 (2), Guardian Nutrition & 2014-15
New Delhi Health Supplements
Pvt. Ltd.,A-258, Okhla
Industrial Area, Phase-
1, New Delhi
PAN No.AACCG2848K
5 5510/Del/2018 Addl. CIT, Special Intervo Technologies P. 2015-16
Range-4, New Delhi Ltd, B-14/1, Okhla
Industrial Area, Phase-
II, New Delhi
PAN No.AABCR7753B
6 5616/Del/2018 ACIT, Circle -10 (2), Invictus Oncology P. 2015-16
New Delhi Ltd., Plot No. 465, 1st
Floor, F. I. E.
Patparganj, Industrial
Area, Delhi-110092
PAN No.AACCI5921K
7 5413/Del/2018 ACIT, Central Indian Hydro Electric 2014-15
Circle-18, New Delhi Power P. Ltd., 921-A,
9th Floor, Devika
Tower, Nehru Place,
New Delhi
PAN No.AABCI6656A
8 5886/Del/2018 DCIT, Circle-12(1), IFCI Ltd., 61, Nehru 2014-15
New Delhi Place, New Delhi
PAN No.AAACT0668G
9 446/Del/2019 DCIT , Circle -11(1), Hema Engineering 2015-16
New Delhi Industries Ltd.
Sachidanad Farm
House, Ksihangarh
Village, Vasant Kunj,
South, New Delhi-
110070
PAN No.AAACH0118F
10 7120/Del/2018 DCIT, Central Circle Garima Bhushan D/o 2014-15
-I, Noida Sh. Yadav Singh Prop.
M/s. Garima Garments,
A-10, Sector-51, Noida
PAN No.AAZPY0202H
11 6432/Del/2018 Addl. CIT Special Jindal Export & Import 2015-16
Range-5, New Delhi (P) Ltd. 110, Babar
Road, New Delhi
PAN No.AAACJ0474G
12 7727/Del/2018 ACIT, Circle-2(1) Hyatt International 2008-09
(1), International Asia Pacific Ltd.C/o
Taxation, New Delhi Hyatt Regency, Bhikaji
Cama Place, New Delhi
PAN No.AABCH4410P
13 4900/Del/2018 ITO, Ward- 10 (2), Golder Associates 2013-14
New Delhi Consulting (India) P.
Ltd.
A-16/9, Vasant Vihar,
New Delhi-110057
PAN No.AADCG1080E
14 5124/Del/2018 DCIT, Circle - 9 (2), Jasmohan Singh, 5, 2015-16
New Delhi Friends Colony, West,
Delhi
PAN No.AAKPS4651B
15 4866/Del/2018 ITO, Ward - 19 (2), Optra Promoters Pvt. 2014-15
New Delhi Ltd. A-111, Sector-65,
Noida
PAN No.AABCO0653P
16 6791/Del2018 ITO, Ward- 2 (2), Manish Bhartia, S/o Sh. 2015-16
Noida Subhash Bhartia, H B -
69, Sector-14, Noida
PAN No.AKCPB7722N
17 6659/De/2018 ITO, Ward - 2 (2), Malkhan, S/o Shri 2010-11
Noida Karan Singh H. No.-55,
Phase-II, Sector-86,
Noida
PAN No.AVCPM2644R
18 7160/Del/2018 DCIT, Central Circle Orient Packers Pvt. 2015-16
-II, Noida Ltd. Ward No.-6, Near
Union Bank of India,
Main Bazar, Ponta
Sahib, Sirmour, H.P.
PAN No.AABFO3813C
19 7484/Del/2018 ITO, Ward - 3 (1), New Town Heights 91, 2015-16
Gurgaon Condominium
Association, Gurgaon
PAN No.AABAN8127D
20 7485/Del/2018 ITO, Ward - 3 (1), New Town Heights 86, 2015-16
Gurgaon Condominium
Association, Gurgaon
PAN No.AABAN8087C
21 7486/Del/2018 ITO, Ward - 3 (1), New Town Heights 90, 2015-16
Gurgaon Condominium
Association, Gurgaon
PAN No.AABAN8086D
22 7543/Del/2018 ITO, Ward -76(1), M/s.NKC Projects (P) 2010-11
New Delhi Ltd., Plot No.63, Udyog
Vihar, Phase-IV,
GUrgaon, Haryana -
122016
PAN No.AACCN4070E
23. 5043/Del/2018 ACIT, Circle - 7 (2), Dugger Fiber Pvt. Ltd. 2015-16
New Delhi C-10, SMA Cooperative
Industrial Estate, G. T.
Karnal Road, Delhi-
110033
PAN No.AAACD1005B
24. 5482/Del/2018 ACIT, Circle - 7 (2), D S Realty & Realtors 2015-16
Delhi Pvt. Ltd. 3rd Floor, SCO
No.-310, Ansari Road,
Darya Ganj, New Delhi-
110002
PAN No.AAECD6823D
25. 5703/Del/2018 ITO, Ward - 8 (1), Effective Exim P. Ltd., 2014-15
New Delhi New Delhi
PAN No. AABCE6155E
26. 6412/Del/2018 DCIT, Central Golf Link Hospitality 2010-11
Circle-1, Noida Pvt. Ltd. F-302, Aditya
Commercial Plot
No.12, Preet Vihar,
Community Centre,
New Delhi
PAN No.AADCG5239R
27. 6476/Del/2018 ACIT, Circle - 8 (1), Earthline Apparels Pvt. 2014-15
New Delhi Ltd. 2168, Gurudwara
Road, Karol Bagh, New
Delhi-110005
PAN No.AABCE4236G
28. 6503/Del2018 ITO, Ward - 1 (2), Charan Singh 2010-11
Noida S/o Sh. Om Prakash,
Village & Post Ghori
Bachheri, Gunhpura, Dadri,
Noida
PAN No.BHDPS1378A
29. 6753/Del/2018 ITO, Ward - 1 (2), Cane Development 2015-16
Muzaffarnagar Council, Rohana Kalan,
Muzaffarnagar,
PAN No.AAALC0277F
30. 7155/Del/2018 DCIT, Central Circle Tirupati Medicare Pvt. 2013-14
- II, Noida Ltd. D-14, IInd Floor,
Preet Vihar, New Delhi
-110092
PAN No. AACCT2945A
31. 7823/Del/2018 DCIT, Central Sunil Kumar, Rama 2011-12
Circle-13, New Delhi Kutir DM Colony Road,
Bulandshahr, U. P.
203001
PAN No.ABBPK0133G
32. 7753/Del/2018 Addl. CIT Special Tara Chand Jain 2010-11
Range-18, New A-1, Lobby Floor, Hotel
Delhi Meridien, New Delhi
PAN No.AAFPJ4253R
33. 7666/Del/2018 ITO, War d- 28 (5), Sheela Shankaran, A- 2009-10
New Delhi 415, Sarita Vihar, New
Delhi-110044
PAN No.AMTPS9742A
34. 7656/Del/2018 ITO, Ward - 16 (3), Sameer Kapoor 2015-16
New Delhi E-63, IIIrd Floor, G. K.
Enclave-1, Greater
Kailash, New Delhi
PAN No.AAAPK639G
35. 7219/Del/2018 ACIT, Circle-2, Shree Bhageshwari 2014-15
Muzaffarnagar, papers Pvt. Ltd. 9th KM
Bhopal Road,
Muzaffarnagar
PAN No.AAACB9178R
36. 7188/Del/2018 ITO, Ward - 28 (1), Tilak Exports D-901, 2014-15
New Delhi New Friends Colony,
New Delhi
PAN No.AAAFT5772A
37. 7843/Del/2018 DCIT, Circle- 27 (1), Ultimate Infratech P. 2014-15
New Delhi Ltd., 305, 3rd Floor,
Bhanot Corner,
Pamposh Enclave, New
Delhi-110048
PAN No.AACU9571D
38. 637/Del/2017 ACIT, Circle-1 (1), J. D. Tytler School 2012-13
New Delhi Society, 869, East Park
Road, Karol Bagh, New
Delhi-110003
PAN No.AAATJ0755F
39. 638/Del/2017 ACIT, Circle - 1(1), Lingaya's Society, D- 2012-13
New Delhi 139, Freedom Fighters
Enclave, Neb Sarai,
New Delhi-110068
PAN No.AAAAL3893P
40. 673/Del/2017 ACIT, Central LKG Builders Pvt. Ltd. 2007-08
Circle-14, New Delhi 4, R. R. Apartments, 3-
4, Manglapuri,
Mehrauli, New Delhi-
1100030
PAN No.AAACL9285F
41. 743/Del/2017 ACIT, Circle-29 Lalit Gulati, B-57, 2010-11
(1),Delhi Okhla Industrial Area,
New Delhi
PAN No.AANPG3663Q
42. 744/Del/2017 ITO, Ward - 28 (1), Jagdish Pd. Sharma 2007-08
Delhi X-36, Okhla Industrial
Area, Phase-II, New
Delhi
PAN No.ABBPS4640Q
43. 884/Del/2017 ITO, Ward- 14 (1), K. C. International 2012-13
New Delhi Ltd.,
B-25, Connaught Place,
New Delhi-110001
PAN No.AAACK3135H
44. 1784/Del/2017 ITO, Ward - 15 (2), Lavish Exim Pvt. Ltd. 2010-11
New Delhi D-9, Sector-55, Noida-
201301
PAN No.AABCL2453J
45. 2725/Del/2017 ITO Arjun Ispat India Pvt. 2012-13
Ward - 3 (2), New Ltd. Y-59, Loha Mandi,
Delhi Naraina, New Delhi
PAN No.AAFCA4692L
46. 2796/Del/2017 ITO Kamlesh Kumari Sinhag 2007-08
Ward-2 W/o Sh. Jogi Ram Shag
Hisar H. No.110A, Sector-15,
Hisar
PAN No.BAXPS7044A
47. 2529/Del/2019 DCIT, Circle - 13 Jiva Ayurvedic 2014-15
(2), New Delhi Pharmacy Ltd., 100/1,
Gautam Nagar, New
Delhi
PAN No.AABCJ7326A
48. 2377/Del/2019 DCIT, Circle -12 (1), IFCI Ltd., Tower, 61, 2015-16
New Delhi Nehru Place, New Delhi
PAN No.AAACT0668G
49. 2341/Del/2019 ITO, Ward - 32 (2), Hoshiyar Singh, H. No.- 2006-07
New Delhi 106, Main Bus Stand,
Maidan Garh, New
Delhi
PAN No.FOJPS7118H
50. 2065/Del/2019 DCIT, Circle -2 (1), Harinder Dhingra 2001-02
Gurugram D-4/A-7, DIF Phase-2,
Gurgaon
PAN No.ADKPD1501A
51. 2066/Del/2019 DCIT, Circle -2 (1), Harinder Dhingra 2002-03
Gurugram D-4/A-7, DIF Phase-2,
Gurgaon
PAN No.ADKPD1501A
52. 2067/Del/2019 DCIT, Circle -2 (1), Harinder Dhingra 2003-04
Gurugram D-4/A-7, DIF Phase-2,
Gurgaon
PAN No.ADKPD1501A
53. 2068/Del/2019 DCIT, Circle -2 (1), Harinder Dhingra 2005-06
Gurugram D-4/A-7, DIF Phase-2,
Gurgaon
PAN No.ADKPD1501A
54. 1714/Del/2019 DCIT, Circle - 2 (1), Habinder Singh Chimmi 2012-13
Gurgaon D-1/02, Parsvanath
Exotica, Sector-53,
Golf Course Road,
Gurgaon
PAN No.AARPH6109C
55. 2044/Del/2019 ACIT Central Circle- Impress Estates Pvt. 2010-11
19, New Delhi Ltd., C-134, GF,
Defecen Colony, New
Delhi
PAN No.AAACI3114L
56. 1482/Del/2019 ACIT, Circle-45(1), Shri Harsih Kochhar 2006-07
New Delhi L/H Mr. Heery
Kochhar, F-52/2,
Vasant Vihar, New
Delhi
PAN No.ABHPK7605B
57. 806/Del/2019 DCIT, Central H. M. Steel Ltd. 2015-16
Circle, Karnal Sangrur Sangrur Road,
Dirba Sangrur Punjab
PAN No.AABCH0164Q
58. 805/Del/2019 DCIT, Central H. M. Steel Ltd. 2014-15
Circle, Karnal Sangrur Sangrur Road,
Dirba Sangrur Punjab
PAN No.AABCH0164Q
59. 4306/Del/2018 ACIT, Circle - 18 (2), Nippon Tubes Ltd., 2014-15
New Delhi Room No.AS-4, 2nd
Floor, 5006, Jaisav
Place, Delhi-110006
PAN No.AACCCF3888K
60. 7825/Del/2018 DCIT, Central MDLR Airlines Pvt. Ltd. 2013-14
Circle-14, New Flat No.4, R. R.
Delhi Apartment, 3-4,
Manglapuri, Mehruali,
New Delhi
PAN No.AAECM5231C
61. 7353/Del/2018 ACIT, Circle - 46 (1), Navratatan Lal Sharma, 2015-16
New Delhi 3316, Kucha Kashgiri
Sita Ram Bazar, New
Delhi-110006
PAN No.AATPS0517R
62. 7034/Del/2018 ACIT, Central Mahagun Real Estate 2013-14
Circle-13, New Delhi Pvt. Ltd. C-215, Vivek
Vihar, Delhi-110095
PAN No.AAFCM4203R
63. 5795/Del/2018 DCIT, Central MDS Catering Pvt. Ltd. 2014-15
Circle-I, Noida H. No.17, South
Extension, Part-II, New
Delhi
PAN No.AAACM8727H
64. 5794/Del/2018 DCIT, Central MDS Catering Pvt. Ltd. 2013-14
Circle-I, Noida H. No.17, South
Extension, Part-II, New
Delhi
PAN No.AAACM8727H
65. 5793/Del/2018 DCIT, Central MDS Catering Pvt. Ltd. 2012-13
Circle-I, Noida H. No.17, South
Extension, Part-II, New
Delhi
PAN No.AAACM8727H
66. 5792/Del/2018 DCIT, Central MDS Catering Pvt. Ltd. 2011-12
Circle-I, Noida H. No.17, South
Extension, Part-II, New
Delhi
PAN No.AAACM8727H
67. 5625/Del/2018 DCIT, Central Nikiyog Buildwell Pvt. 2016-17
Circle-I, Gurugram Ltd. Spazedge, Sohna
Expressway, Sector -
47, Gurgaon
PAN No.AACCN3954H
68. 4901/Del/2018 ITO (E), Ward-1(4), Mehta Charitable 2009-10
New Delhi Prajanalya Trust,
104, Tilak Bazar
Chowk, New Delhi
PAN No.AAAFM2171L
69. 4863/Del/2018 ACIT, Circle - 17 (1), Modi Rubber Ltd 2010-11
New Delhi 4-7C, DDA Shopping
Centre, New Friends
Colony, New Delhi
PAN No.AAACM2062R
70. 4853/Del/2018 DCIT, Circle - 18(1), New Star System 2013-14
New Delhi Solutions P. Ltd. 109,
DLF Tower-A Jasola
Vihar, New Delhi
PAN No.AACCN6135C
71. 8099/Del/2018 ITO, Ward - 3, Pradeep Kumar S/o 2014-15
Sonepat Sh.Raj Singh, 409,
Jatheri, Sonipat
PAN No.BPUPK5883F
72. 7632/Del/2018 ITO, Ward-19 (3), Pantec Devices Pvt. Ltd 2015-16
New Delhi 703, Manjusha 57,
Nehru Place,
New Delhi -110019
PAN No.AAACP0019K
73. 7426/Del/2018 ACIT, Circle - 47 (1), Rakesh Kumar Goel, 2015-16
New Delhi 289/9, Katra Peran,
Tilak Bazar, Delhi
PAN No.AAEPG7376H
74. 6889/Del/2018 ITO, Ward - 19 (4), Pinwheel Travel & 2015-16
New Delhi Experience Pvt. Ltd. A-
28, 3rd Floor, Ganesh
Nagar, Complex Pandav
Nagar, New Delhi-
110092
PAN No.AAGCP7597L
75. 6749/Del/2018 ACIT, Circle - 47 (1), Ramesh Kumar Suneja, 2015-16
New Delhi 2003, KAtra Lachoo
Singh, Bhagirath
Palace, Delhi-110006
PAN No.AAYPS3310F
76. 6410/Del/2018 ITO, Ward - 34 (4), Rajesh Aggarwal, Prop. 2004-05
New Delhi M/s. A. S. Raj
International, C-17,
Satyawti Colony, Ashok
Vihar, Phase-III, New
Delhi
PAN No.ACWPA0153C
77. 6188/Del/2018 ACIT, Central Roop Kishore Madan, A- 2014-15
Circle-16, New Delhi 9/4, Vasant Vihar, New
Delhi
PAN No.ABWPM6914G
78. 6164/Del/2018 ITO, Ward - 4 (5), Vaibhav Kakkar H. 2009-10
Gurugram No.709, Sector-31,
Gurgaon Haryana
PAN No.APEPK4443A
79. 6015/Del/2018 ACIT, Circle Karnal, Ram Gopal Prop. M/s. 2015-16
Karnal GMH Laboratories &
M/s. Jagdamba Medical
Hall, Plot No.171/3,
HSIDC Karnal, Haryana
PAN No.ABFPG9454L
80. 6014/Del/2018 ACIT, Circle Karnal, Piccadily Agro 2015-16
Karnal Industries Ltd.
Umri Indri Road,
Bhadson, Karnal
PAN No.AABCP7343R
81. 5866/Del/2018 DCIT, Circle - 27 Wilful Finance 2013-14
(2), New Delhi Investment Co. Pvt.
Ltd. K-7B, Ground
Floor, Kalkaji, New
Delhi-110019
PAN No.AAACW0280H
82. 5512/Del/2018 ACIT, Circle, Karnal Ratchet Laboratories 2013-14
Ltd. , I-965, Opposite
Main Power House,
Kunjpura Road,
Haryana, Karnal-
132001
PAN No.AACCR8581L
Date of hearing : 23.08.2019
Date of pronouncement : 23.08.2019
Appellant by Sh. D. S. Rawat, Sr. DR
Respondent by Sh. Saurav Rohtagi, CA
Ms. Gargi Sethi, Advocate
Sh. Lalit Mohan, CA
Sh. Rakesh Gupta, Advocate
Sh. V. Raj Kumar, Advocate
Ms. Tejasvi Jain, Advocate
ORDER
PER BENCH The above captioned appeals by the revenue are taken up together as in all these appeals the tax effect is less than the monetary limit fixed by the CBDT in its circular No.17/2019 dated 08.08.2019.
2. Vide letter dated 20.08.2019 addressed to all the Principal Chief Commissioners of Income Tax, the board has clarified that circular No.17/2019 is applicable to all pending appeals.
3. In the light of the CBDT Circular No.17/2019 all the above appeals by the revenue are dismissed.
4. In the result, all the appeals filed by the Revenue stand dismissed.
The order is pronounced in the open court on 23.08.2019.
Sd/- Sd/-
[PAVAN KUMAR GADALE] [N.K. BILLAIYA]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 23 August, 2019
*Neha*
Copy forwarded to:
1. Appellant
2. Respondent
3. CITi
4. CIT(A)
5. DR
Asst. Registrar
ITAT, New Delhi
Date of dictation 23.08.2019
Date on which the typed draft is placed before 23.08.2019 the dictating Member Date on which the typed draft is placed before 23.08.2019 the Other Member Date on which the approved draft comes to the 23.08.2019 Sr.PS/PS Date on which the fair order is placed before the 23.08.2019 Dictating Member for pronouncement Date on which the fair order comes back to the 23.08.2019 Sr.PS/PS Date on which the final order is uploaded on the 27.08.2019 website of ITAT Date on which the file goes to the Bench Clerk 27.08.2019 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