Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 0082 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 19 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
12-09-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2005-2006
Appeal Filed On
24-05-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B , NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL M EMBER AND SHRI O.P. KANT , ACCOUNTANT MEMBER ITA/IT(SS)A/ CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 6611/DEL/2017 ACIT, CIRCLE - 5(1), NEW DELHI M/S. BLISS TREE INFRACON PVT. LTD., M - 136, CHURCH LANE, LAXMI NAGAR, DELHI (PAN:AADCP7569B) 2013 - 14 SH. SURESH KUMAR GUPTA, CA 1613/DEL/2018 ITO(E), WARD - 1(2), NEW DELHI GHALIB INSTITUTE, AIWAN - E, GHALIB MARG, MATAR SUNDARI LANE, NEW DELHI (PAN:AAATG0399Q) 2012 - 13 NONE 482/DEL/2018 ITO, WARD - 3(1), BULANDSHAR M/S. CANE DEVELOPMENT COUNCIL AG AUTA, NAYA CHHATA, N AI SARAK SIYANA, BULANDSHAR. (PAN:AAALC0405H) 2014 - 15 NONE 481/DEL/2018 ITO, WARD - 3(1), BULANDSHAR M/S. CANE DEVELOPMENT COUNCIL AGAUTA, NAYA CHHATA, NAI SARAK SIYANA, BULANDSHAR. (PAN: AAALC0405H ) 2013 - 14 NONE 5998/DEL/2016 DCIT, CIRCLE - 7(2), NEW DELHI M/S. DIVINE (INDIA) INFRASTRUCTURE PVT. LTD., 323, AGGARWAL PLAZA, PLOT NO. 3, DDA COMMUNITY CENTRE, SECTOR - 14, ROHINI, DELHI (PAN:AABCD9891N) 2007 - 08 NONE 485/DEL/2018 ITO, WARD - 3(1), BULANDSHAHR M/S. COOPERATIVE CANE DEVELOPMENT UNION LTD., GARH BULANDSHAHR ROAD, SIYANA, BULANDSHAHR (PAN: AAABC0305N) 2014 - 15 NONE 401/DEL/2018 ACIT, CIRCLE - 34(1), NEW DELHI M/S. D.P. INDUSTRIES, 72, RAJASTHANI UDYOG NAGAR, G.T. KARNAL, ROAD, DELHI 2012 - 13 NONE 2 (PAN: AAAFD4146J) 70/DEL/2018 DCIT, CIRCLE - 6(2), NEW DELHI M/S. COSMOS INDUSTRIES LTD., 5A, POORVI MARG - 18, VASANT VIHAR, NEW DELHI 2013 - 14 NONE 5604/DEL/2016 ITO, WARD - 50(1), CIVIC CENTRE, NEW DELHI SMT. CHARANJEET KAUR CHADHA, PROP. M/S. ANGAD ASSOCIATES, 8/12, WEST PATEL NAGAR, NEW DELHI (PAN:AADPC9088K) 2012 - 13 NONE 3121/DEL/2018 ACIT, CENTRAL CIRCLE - 29, NEW DELHI M/S. DHARAMPAL PREMCHAND LTD., 4873, CHANDNI CHOWK, DELHI (PAN:AAACD1952B) 2015 - 16 NONE 449/DEL/2018 ITO, WARD - 3(1), BULANDSHAHR SH. DINESH SINGH, R/O - 276, MOHALLA SHAKTI VIHAR, KHURJA JUNCTION, BULANDSHAHR (PAN:CGGPB5509K) 2009 - 10 NONE 1456/DEL/2018 ITO, WARD - 74(1), NEW DELHI M/S. DUGAR GROWTH FUND P. LTD., 21 - A, SAVITRI BHAWAN, MUKHARJEE NAGAR, NEW DELHI (PAN: AAACD3415B) 2007 - 08 NONE 6775/DEL/2017 ACIT, CIRCLE - 35(1), NEW DELHI M/S. CASCADE ENTERPRISES, 4, KAUL APARTMENTS, 39, RAIPUR ROAD, NEW DELHI (PAN:AAAFC2088C) 2014 - 15 NONE 1901/DEL/2017 C.O. NO. 129/DEL/2017 ACIT, CIRCLE - 33(1), CIVIC CENTRE, NEW DELHI M/S. DIALMAZ, E - 2/1, VASANT VIHAR, NEW DELHI M/S. DIALMAZ, E - 2/1, VASANT VIHAR, NEW DELHI (PAN:AACFD2798N) ACIT, CIVIC CENTRE, JLN MARG, NEW DELHI 2008 - 09 2008 - 09 NONE NONE 6975/DEL/2017 ACIT, CIRCLE - 7(2), C.R. BUILDING, NEW DELHI M/S. DIRECT NEW S P. LTD., B - 116, GROUND FLOOR, OKHLA INDUSTRIAL AREA, PHASE - 1, NEW DELHI (PAN:AABCI 5212J) 2014 - 15 NONE 2540/DEL/2017 ITO, WARD - MS. NEELU LUTHRA, 2012 - 13 NONE 3 32(5), CIVIC CENTRE, NEW DELHI LUTHRA FARM, RAJOKRI, NEW DELHI. (PAN:ABFPL8354A) 120/DEL/2018 ACIT, CENTRAL CIRCLE - 15, NEW DELHI SH. MADAN KUKREJA, F - 33/1, OKHLA INDUSTRIAL AREA PHASE - II, OKHLA, NEW DELHI (PAN:AAJPK2206R) 2014 - 15 NONE 12/DEL/2017 ACIT, CENTRAL CIRC LE - 13, NEW DELHI MS. EKTA GUPTA, C - 4/43, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI. (PAN: AURPS8457L) 2012 - 13 NONE 5639/DEL/2016 ACIT, CIRCLE - 5(2), NEW DELHI M/S. CARLSON HOSPITALITY MARKETING (INDIA) PVT. LTD., 1 ST FLOOR, BLOCK A, CHIMES BLDG., PLOT NO. 61, SECTOR - 44, GURGAON (PAN: AABCC5374K) 2013 - 14 NONE 5638/DEL/2016 ACIT, CIRCLE - 5(2), NEW DELHI M/S. CARLSON HOSPITALITY MARKETING (INDIA) PVT. LTD., 1 ST FLOOR, BLOCK A, CHIMES BLDG., PLOT NO. 61, SECTOR - 44, GURGAON (PAN: AABCC5374K) 2012 - 13 NONE 3603/DEL/2018 ITO, WARD - 3(4), AAYAKAR BHAWAN, MEERUT ROAD, HAPUR M/S. CO - OPERATIVE CANE DEVELOPMENT UNION LTD., SIMBHAOLI, HAPUR (PAN:AAATC5138R) 2014 - 15 NONE 1050/DEL/2018 DCIT, CENTRAL CIRCLE, NOIDA SMT. MEENAKSHI PESHWARI, H. NO. - 50, SECTOR - 15A, NOIDA (PAN: AIHPP3490N) 2012 - 13 NONE 3417/DEL/2018 DCIT, CIRCLE - 2(2), KASHIPUR M/S. NATURAL HERBALS & SEEDS, RAMRAJ ROAD, BAZPUR, UDHAM SINGH NAGAR, UTTARAKHAND (PAN:AAIFN7092D) 2014 - 15 NONE 3891/DEL/2018 ITO, WARD - 6(2), NEW DELHI M/S. MARK BUILDTECH PVT. LTD., S. NO. 107, BASEMENT TYPE NO. B, OKHLA, INDUSTRIAL AREA, PHASE - I, NEW DELHI (PAN: AAECM7261Q) 2014 - 15 NONE 4 103/DEL/2018 ACIT, CIRCLE - 17(2), NEW DELHI M/S. NATURES BOUNTY WINES AND ALLIED PRODUCTS PVT. LTD., F - 87, OKHLA INDUSTRIAL AREA, PHASE - 1, NEW DELHI (PAN:AACCN3207F) 2013 - 14 NONE 681/DEL/2018 ADDL. CIT, SPECIAL RANGE - 7, NEW DELHI M/S. OPG SECURITIES PVT. LTD., 4/10 OPG HOUSE, ASAF ALI ROAD, NEW DELHI (PAN:AAACO1081C) 2013 - 14 MS. MEENA GOYAL, CA 5468/DEL/2016 ACIT, CIRCLE - 19(1), NEW DELHI M/S. ORIENT FASHION EXPORTS INDIA PVT. LTD., E - 45/14, OKHLA INDL., AREA - II, NEW DELHI (PAN:AAACO4581F) 2013 - 14 NONE 5506/DEL/2016 C.O. NO. 365/DEL/2016 ITO, WARD - 41(5), NEW DELHI SH. MANMOHAN SEHGAL, 17, NAJAFGARH ROAD, SHIVAJI MARG, ZAKHIRA, NEW DELHI . SH. MANMOHA N SEHGAL, 17, NAJAFGARH ROAD, SHIVAJI MARG, ZAKHIRA, NEW DELHI. (PAN: AODPS5833G) ITO, WARD - 41(5), NEW DELHI 2012 - 13 201 2 - 13 NONE NONE 7665/DEL/2017 ACIT, CENTRAL CIRCLE - 26, NEW DELHI M/S. MAJESTIC PROPERTIES PVT. LTD., 1/18B, ASAF ALI ROAD, NEW DELHI (PAN:AAACM7158E) 2014 - 15 NONE 7307/DEL/2017 DCIT, CIRCLE - 1, MEERUT M/S. MAWANA COOPERATIVE CANE DEVELOPMENT UNION LTD., MAWANA SEHKARI GANNA VIKAS SAMITI, MAWANA, MEERUT (PAN:AAAAM6184E) 2013 - 14 NONE 7351/DEL/2017 ITO, WARD - 18(1), NEW DELHI M/S. NEDERMAN INDIA PVT. LTD., GAT NO. 754, KATKEWASTI, MOUJE WAGHOLI, PUNE NAGAR ROAD, TA L HAVELI, PUNE (PAN:AACCN7695M) 2012 - 13 NONE 3854/DEL/2018 ACIT, CIRCLE - 7(2), NEW DELHI M/S. D.S. GROUP HOSPITALITY PVT. LTD., 3 RD FLOOR, SCO NO. 2014 - 15 NONE 5 310, ANSARI ROAD, SECTOR - 29, GURGAON (PAN:AAECD7010Q) 5636/DEL/2016 ACIT, CIRCLE - 5(2), NEW DELHI M/S. CAPITAL RESIDENCE PVT. LTD., 49A, SAVITRI NAGAR, MALVIYA NAGAR, NEW DELHI (PAN:AADCC6525C) 2012 - 13 NONE 4592/DEL/2016 ACIT, CIRCLE - 5(2), NEW DELHI M/S. CAPITAL ADVERTISING P. LTD., UGF, TOWER - A, BUILDING NO. 8, DLF CYBER CITY PHASE - II, GURGAON . (PAN: AABCC5671P) 2010 - 11 NONE 608/DEL/2017 ACIT, CIRCLE - 6(2), NEW DELHI M/S. CROWN CORPORATION PVT. LTD., D - 5, DEFENCE COLONY, NEW DELHI (PAN: AAACC8688D) 2013 - 14 NONE DEPARTMENT BY : MS. ASHIMA NEB, SR.DR WITH ITA/IT(SS)A/ CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 990/DEL/2018 ACIT, CENTRAL CIRCLE - 2, NEW DELHI M/S. MIDEAST INTEGRATED STEELS LTD., H - 1, ZAMRUDPUR COMMUNITY CENTRE, KAILASH COLONY, NEW DELHI (PAN:AAACM0846P) 2008 - 09 SH. PIYUSH KUMAR KAMAL, ADV. 3723/DEL/2018 ADDL. CIT, SPECIAL RANGE - 6, NEW DELHI M/S. MMTC PAMP INDIA P. LTD., C - 27, THIRD FLOOR, QUTAB INSTITUTIONAL AREA, NEW DELHI (PAN:AAFCM3576K) 2012 - 13 NONE 4452/DEL/2018 DCIT, CIRCLE - 6(2), NEW DELHI M/S. CRYSTAL CROP PROTECTION PVT. LTD., B - 95, WAZIRPUR, INDUSTRIAL AREA, DELHI. (PAN:AABCJ3574E) 2013 - 14 NONE 1921/DEL/2017 ACIT, CIRCLE - M/S. CONCENTRIX 2005 - 06 NONE 6 C.O. NO. 126/DEL/2017 6(2), NEW DELHI M/S. CONCENTRIX DAKSH SERVICES INDIA PVT. LTD., DLF IT SEZ, BUILDING NO. 14, TOWER - D, 17 TH FLOOR, DLF CYBER CITY, SECTOR - 24 & 25A, DLF PHASE - III, GURGAON DAKSH SERVICES INDIA PVT. LTD., UNIT # 101, WESTEND MALL, 1 ST FLOOR, 3 RD LEVEL, MAIN NAJAFGARH ROAD, DISTRICT CENTRE, NEW DELHI. (PAN: AABCD4187D) ACIT, CIRCLE - 6(2), NEW DELH I 2005 - 06 NONE DEPARTMENT BY : MS. RACHNA SINGH, CIT(DR) ORDER PER BENCH : THESE APPEALS AS WELL AS THE CROSS OBJECTIONS FILED BY THE REVENUE AND THE ASSESSEE RESPECTIVELY IN THE RESPECTIVE ASSESSMENT YEARS AS PER DETAILS IN THE CAUSE TITLE ARISING OUT OF THE ORDERS PASSED BY THE CIT(A) , HAVE BEEN IDENTIFIED BY THE REGISTRY WHEREIN THE TAX EFFECT INVOLVED IN EACH OF THESE APPEALS IS LESS THAN T HE RS.20,00,000/ - . 2. SOME OF THE ASSESSEE - RESPONDENTS WERE REPRESENTED BY THEIR RESPECTIVE LEARNED AUTHORIZED REPRESENTATIVES AS NOTED ABOVE, WHILE OTHERS REMAINED UNREPRESENTED. DURING THE COURSE OF DATE OF HEARING 10.09.2018 DATE OF PRONOUNCEMENT 1 2 . 0 9 . 2 0 1 8 7 HEARING, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT NO DOUBT THE TAX EFFECT INVOLVED IN THE APPEALS IS LESS THAN RS.20 LAKHS EACH THUS BOUND BY THE DEPARTMENTAL INSTRUCTIONS THE APPEALS HAVE TO BE WITHDRAWN. HOWEVER, ATTENTION WAS INVITED TO MODIFIED PARA 10 OF THE CIRCULAR NO. 3/2018, DATED 11 TH JULY, 2018, WHICH HAS BEEN MODIFIED BY CIRCULAR DATED 20 TH AUGUST, 2018 AND IN TERMS OF THE SAID MODIFICATION THE DEPARTMENTAL REPRESENTATIVES MADE A PRAYER THAT PERMISSION TO PRAY FOR RECALL OF THE ORDER MAY BE GRANTED IN CASE ANY OF THE CONDITIONS I N THE REPORTS MADE AVAILABLE BY THE ASSESSING OFFICER SUBSEQUENTLY, SHOW THAT THE ISSUES WERE REQUIRED TO BE CONTESTED. THE MODIFIED PARA IS EXTRACTED HEREUNDER: 10. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE IS UNDER CHALLENGE, OR (B) WHERE BOARD'S ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, O R (D) WHERE ADDITION RELATES TO UNDISCLOSED FOREIGN INCOME/UNDISCLOSED FOREIGN ASSETS (INCLUDING FINANCIAL ASSETS)/ UNDISCLOSED FOREIGN BANK ACCOUNT. (E) WHERE ADDITION IS BASED ON INFORMATION RECEIVED FROM EXTERNAL SOURCES IN THE NATURE OF LAW ENFORCEME NT AGENCIES SUCH AS CBI/ ED/ DRI/ SFIO/ DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI). 8 (F) CASES WHERE PROSECUTION HAS BEEN FILED BY THE DEPARTMENT AND IS PENDING IN THE COURT. 3. ACCEPTING THE SAID REQUEST, THE APPEALS ARE DISMISSED AS INFRUCTUOUS. T HE CROSS OBJECTION S FILED BY THE ASSESSEES, WHICH ARE IN SUPPORT OF THE RESPECTIVE IMPUGNED ORDER S , ARE ALSO DISMISSED AS INFRUCTUOUS. WHILE SO DIRECTING, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF THE TAX EFFE CT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/ - OR ANY OF THE CONDITIONS ETC., AS AVAILABLE IN THE AMENDMENT CARRIED OUT IN PARA 10 OF CIRCULAR NO. 3/2018, DATED 20.08.2018, IS MADE OUT. 4. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AND THE CROSS OBJECTION S OF ASSESSEE S ARE DISMISSED. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1 2 T H SEPT., 2018. S D / - S D / - AMIT SHUKLA O.P. KANT JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 1 2 T H SEPTEMBER , 201 8 . RK / - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI
