Pradeep Tayal, Gautam Budh Nagar V. ITO, Ward- 2(4), Noida

CO 220/DEL/2018

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 2732 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-03-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 17-12-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: C P SINGH
• Assessee Lawyers: UDHAM SINGH
• Keywords: Principle of natural justice; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER CROSS OBJECTION NO. 220/DEL/2018 (IN ITA NO. 6601/DEL/2018) ASSESSMENT YEAR: 2009-10 PRADEEP TAYAL, VS. ITO, WARD 2(4), GAUTAM BUDH NAGAR, NOIDA MOHALLA-KAYASTAN, ROOM NO. 406, 4 TH FLOOR, RABUPURA PARGANA/TEHSIL AAYAKAR BHAWAN, JEWAR, GAUTAM BUDH NAGAR, A2D, SECTOR-24, NOIDA UTTAR PRADESH UTTAR PADESH-201301 (PAN: ADZPT7198Q) (CROSS OBJECTOR) (RESPONDENT) ASSESSEE BY : SH. UDHAM SINGH, ADVOCA TE DEPARTMENT BY : SH. C.P. SINGH, SR. DR. ORDER THE ASSESSEE HAS FILED THE PRESENT CROSS OBJECTION IN REVENUES APPEAL NO. 6601/DEL/2018 (AY 2009-10) WHICH EMANATES FROM THE IMPUGNED ORDER 30.5.2018 OF LD. CIT(A)-I, NOIDA PERTAINING TO ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS:- 1. THE APPEAL FILED BY THE APPELLANT AGAINST THE ORDER DATED 30.5.2018 PASSED BY THE LD. CIT(A)-I, NOIDA IS NOT MAINTAINAB LE BECAUSE THE TAX EFFECT IS LESS THAN RS. 20,00,000/- AS PER PARA 3 OF THE CBDT CIRCULAR NO. 3/18 DATED 11.7.2018. 2. THE APPEAL PREFERRED AS PER PARA 10(A) OF THE CBDT CIRCULAR NO. 3/18 DATED 11.7.2018 BY THE APPELLANT AGAINST THE ORDER DATED 30.5.2018 PASSED BY THE LD. CIT(A)-I, NOIDA IS ALSO NOT MAINT AINABLE BECAUSE THE ORDER DATED 30.5.2018 PASSED BY THE LD. CIT(A)-I, N OIDA IS AS PER INCOME TAX ACT/RULES. 2 3. THE APPELLANT RELIED UPON THE ORDER DATED 30.10.201 7 PASSED BY THE HONBLE ITAT, DELHI BENCH SMC, NEW DELHI IN ITA N O. 4310/DEL/2017 IN THE CASE OF SH. SACHIN S/O LATE SH . BHULEY, VILLAGE- MAMURA, SECTOR-66, NOIDA FOR AY 2008-09 IS NOT APPL ICABLE BECAUSE THE ORDER DATED 30.5.2018 PASSED BY THE LD. CIT(A)-I, N OIDA IS SPEAKING ORDER. 4. THE APPELLANT RELIED UPN THE ORDER PASSED BY THE I TAT, DELHI BENCH E, NEW DELHI IN ITA O. 267/DEL/2013 (AY 2002-03) IN TH E CASE OF ITO, WARD 13(2), NEW DELHI VS. M/S NEETEE CLOTHING (P) L TD. , 6/28, SHANTI NIKETAN, NEW DELHI IS ALSO NOT RELEVANT BECAUSE THE FACTS OF THE CITED CASE ARE CLEARLY DIFFERENT FROM THE CASE OF THE RES PONDENT. 5. THE RESPONDENT CRAVES LEAVE TO ADD, AMEND AND ALTE R ANY OF THE GROUNDS OF CROSS OBJECTIONS. PRAYER:- IT IS MOST RESPECTFULLY PRAYED THAT THE APPEAL FILE D BY THE APPELLANT AGAINST THE ORDER DATED 30.5.2018 PASSED BY THE LD. CIT(A)-I, NOIDA MAY KINDLY BE EITHER DISMISSED OR PLEASED TO PASS S UCH ORDER AS YOUR GOOD SELF CONSIDER FIT AND PROPER IN THE INTEREST O F NATURAL JUSTICE. 2. AT THE TIME OF HEARING, SHRI UDHAM SINGH, ADVOCA TE/LD. COUNSEL FOR THE ASSESSEE MADE A STATEMENT THAT THE ITA NO. 6601/DEL/2018 (AY 2009-10) FILED BY THE DEPARTMENT HAS BEEN DISMISSED ON 28.1.2019 BY THE ITAT, SMC, D ELHI BENCH, NEW DELHI ON ACCOUNT OF LOW TAX EFFECT. HE FURTHER STATED THAT T HE CROSS OBJECTION FILED BY THE ASSESSEE MAY BE DISMISSED AS WITHDRAWN AND ENDORSED THE S AME REMARKS ON THE GROUNDS OF APPEAL OF THE CROSS OBJECTION BY MENTIONING THAT IT IS WITHDRAWN. 3 3. LD. DR HAS NOT RAISED ANY OBJECTION ON THE AFORE SAID REQUEST OF THE LD. COUNSEL FOR THE ASSESSEE. 4. KEEPING IN VIEW THE STATEMENT MADE BY THE LD. CO UNSEL FOR THE ASSESSEE, THE PRESENT CROSS OBJECTION FILED BY THE ASSESSEE IS DI SMISSED. 5. IN THE RESULT, THE ASSESSEES CROSS OBJECTION ST AND DISMISSED. ORDER PRONOUNCED ON 16/03/2020. SD/- [H.S. SIDHU) JUDICIAL MEMBER DATED: 16/03/2020 *SRB* COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR 4