Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 0674 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Cross Objection
Pronouncement Date
11-09-2018
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2011-2012
Appeal Filed On
27-04-2018
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: F NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER SL. NO. ITA NO. APPELLANT RESPONDENT A.Y ASSESSEE BY REVENUE BY 1. 6061/DEL/2015 DCIT CIRCLE 2(2), ROOM NO. 392, C.R. BLDG., I.P. ESTATE, NEW DELHI. AMSURE INSURANCE AGENCY LTD., 1 ST FLOOR, ELEGANCE TOWER, PLOT NO. 8, NON-HIERARCHIAL COMMERCIAL CENTRE, JASOLA, NEW DELHI. AAECA8616R 2006-07 SH. MADHUR AGGARWAL, ADV. SH. SURENDERPAL, SR. DR 3. 5436/DEL/2016 DCIT CIRCLE 13(2) C.R. BLDG., NEW DELHI. J.D. IRON PVT. LTD. B-17, NEHRU GROUND-NIT FARIDABAD. AAACJ3302P 2007-08 SH. RAJESH JAIN, CA -DO- 4. CO NO. 359/DEL/16 (IN ITA 5436/D/16) J.D. IRON P. LTD. B-17, NEHRU GROUND-NIT, FARIDABAD. AAACJ3302P DCIT CIRCLE 13(2) C.R. BLDG., NEW DELHI. 2007-08 -DO- -DO- 5. 3285/DEL/2017 ITO WARD 1(5) ROOM NO. 307, 3 RD FLOOR, AAYAKAR BHAWAN, A-2D, SECTOR 24, NOIDA JAGPAL S/O LATE SH. JASWANT SINGH, VILLAGE-CHITERA, PARGANA, TEHSIL DADRI, DISTT. GAUTAM BUDH NAGAR, U.P. BEEPJ8848G 2008-09 NONE -DO- 6. 2606/DEL/2017 DCIT CIRCLE 13(1) C.R. BLDG., NEW DELHI. J.S. OVERSEAS P. LTD D-194, 1 ST FLOOR, OKHLA INDUSTRIAL PHASE-1, NEW DELHI AAACJ5251D 2008-09 NONE -DO- 7. 465/DEL/2018 ITO WARD 2(3)(2) ALMORA KHIMANAND PATNI ALMORA AEZPP0546H 2014-15 NONE -DO- 8. 2529/DEL/2017 ITO WARD-1 SCF 26-27 MODEL TOWN, FATEHBAD LAJWANTI D/O SH. BALA RAM NEAR M/S VIJAY BOOK DEPOT, VIII, BHODIA KHERA, FATEHBAD. AHOPL7247F 2009-10 NONE -DO- 10. 1852/DEL/2018 DCIT CENTRAL CIRCLE DEHRADUN KAMAL GHANSALA 566/6, BELL ROAD, CLEMENT TOWN, 2008-09 NONE -DO- 2 DEHRADUN ADDPG0244N 11. 2923/DEL/2018 ADDL. CIT SPECIAL RANGE 5 NEW DELHI KSC ENGINEERS P. LTD. 4-H, GOPALA TOWER RAJENDRA PLACE, NEW DELHI. AAACK6112C 2014-15 NONE -DO- 12. 6887/DEL/2017 ACIT CIRCLE 66(1) NEW DELHI. KARAN DEWAN AHUJA 193, GOLF LINES, NEW DELHI. AAAPA3308F 2014-15 NONE -DO- 14. 1785/DEL/2017 ITO WARD 15(2) ROOM NO. 323 C.R. BLDG., I.P. ESTATE, NEW DELHI. LAVISH EXIM P. LTD. D-9, SECTOR-55, NOIDA. AABCL2453J 2011-12 NONE SH. SURENDER PAL, SR. DR 15. 3186/DEL/2018 ACIT CIRCLE 26(2) NEW DELHI. VRINDA FARMS P. LTD. 43, COMMUNITY CENTER, NEW FRIENDS COLONY, NEW DELHI AAACV0355L 2006-07 NONE -DO- 16. 7608/DEL/2017 DCIT CIRCLE 2, NEW DELHI. P J EDUCATION SERVICES P. LTD. S-535, GREATER KAILASH-II, NEW DELHI. AAECP9241R 2013-14 NONE -DO- 17. 7645/DEL/2017 ADDL. CIT SPECIAL RANGE 7, NEW DELHI. PANALPINA WORLD TRANSPORT (I) P. LTD. PLOT NO. 227/2, DHULSIRAS DWARKA, NEW DELHI. AAACP7676A 2012-13 NONE -DO- 18. 3523/DEL/2018 ITO, WARD 3(5), NOIDA WATASHI, W/O SH. RAMPAL SINGH, VIII- HABIBPUR, GREATER NOIDA, U.P. AXOPB1744R 2009-10 NONE -DO- 19. 6364/DEL/2017 ACIT CIRCLE 26(2) NEW DELHI VSR INFRASTRUCTURE P. LTD. A-22, HILL VIEW APARTMENT, VASANT VIHAR, NEW DELHI. AABCV7955M 2012-13 NONE -DO- 20. 3521/DEL/2018 ITO WARD 3(2) NOIDA SMT. REKHA GOYAL, W/O SH. BRIJ NANDAN GOYAL, 2010-11 NONE -DO- 3 VIII-SABOTA MUSTAFABAD, TEHSIL-JEWAR, GAUTAMBUDH NAGAR APFPG5990K 21. 7625/DEL/2017 ACIT CENTRAL CIRCLE 27, NEW DELHI UTECH DEVELOPERS LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOST ENCLAVE, G.K.-1, NEW DELHI AAACU8713H 2011-12 NONE -DO- 22. 818/DEL/2018 ACIT CENTRAL CIRCLE 15, NEW DELHI LUMAX BUILDERS P. LTD. 25, BAZAR LANE, BENGALI MARKET, NEW DELHI. AAACL2184R 2011-12 NONE -DO- 23. CO NO. 94/DEL/2018 LUMAX BUILDERS P. LTD. 25, BAZAR LANE, BENGALI MARKET, NEW DELHI. AAACL2184R ACIT CENTRAL CIRCLE 15, NEW DELHI -DO- -DO- -DO- 24. 3163/DEL/2018 ITO WARD 2(2) GURGAON JAIDEEP S/O OM DUTT, H.NO. 11, VILLAGE DHANA DISTT. MANESAR, GURGAON. ATOPJ6169J 2013-14 NONE SH. SURENDERPAL, SR. DR 25. 7626/DEL/2017 ACIT CENTRAL CIRCLE 27, NEW DELHI. UTECH DEVELOPERS LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOST ENCLAVE, G.K.-1, NEW DELHI AAACU8713H 2013-14 NONE -DO- 26. 6362/DEL/2017 ACIT CIRCLE 19(2) NEW DELHI. PAARTH INFRABUILD P. LTD. PLOT NO. 73, FIE, PATPARGANJ INDUSTRIAL AREA, NEW DELHI. AAECP0249B 2014-15 NONE -DO- 27. 2362/DEL/2018 ACIT CIRCLE 21(1) NEW DELHI. RAJ STRUCTURE INTERIORS P. LTD. 141, POCKET A-4, KONARK APARTMENT, KALKAJI EXTN., NEW DELHI. AADCR0248R 2014-15 NONE -DO- 29. 3162/DEL/2018 ITO WARD 4(5) GURGAON VIJENDER SINGH S/O CHATAR SINGH, VILLAGE HARSARU, PO GARHI HARSARU, GURGAON. CZKPS7894H 2014-15 NONE -DO- 32. 2226/DEL/2018 ITO WARD 3(3) VIRENDER SINGH S/O SH. DEVI SINGH 4 BULANDSHAHR VIII-NAGALA SHEKHU, BULANDSHAHR, U.P. HGRPS5329Q 2010-11 NONE -DO- 33. 11/DEL/2018 ACIT CIRCLE 10(2) NEW DELHI. RECEIVABLE MANAGEMENT SERVICES INDIA P. LTD. P-24, GREEN PARK EXTENSION, NEW DELHI. AACCR5563Q 2009-10 NONE -DO- 34. 699/DEL/2018 DCIT CENTRAL CIRCLE 28, NEW DELHI. RASHI ANAND KAMLESH VILLA, 5, MAIN ROAD, RANCHI, JHARKHAND. AJLPA1675M 2012-13 NONE -DO- 35. 2601/DEL/2018 DCIT CENTRAL CIRCLE 6, NEW DELHI. VIDUR BHARDWAJ 51-B, FRIENDS COLONY, EAST, NEW DELHI. AFMPB0623B 2014-15 NONE -DO- 36. 2464/DEL/2018 ITO WARD 2(2) FARIDABAD RAJ BAHADUR NAGAR H.NO. 1017, SECTOR 17, FARIDABAD, HARYANA AFOPN1985L 2015-16 NONE -DO- 39. 4042/DEL/2018 ACIT CIRCLE 19(2) NEW DELHI. PETNET RADIO PHARMACEUTICAL SOLUTIONS P. LTD. 54/D-9, KISSHANGARH VILLAGE NEW DELHI. AACCD2596F 2014-15 NONE -DO- 40. 2679/DEL/2018 ITO WARD 2(2) FARIDABAD RAVINDER KUMAR 584, SECTOR-29, FARIDABAD, HARYANA ANDPK8102D 2014-15 NONE -DO- 41. 2467/DEL/2018 ITO(E), WARD 2(3), NEW DELHI. VINDHYA TRUST, B-60/61, NARAINA INDUSTRIAL AREA, PHASE-II, NEW DELHI. AAATV0303K 2009-10 NONE -DO- 42. CO NO. 108/DEL/2018 (IN ITA NO. 2467/D/18) VINDHYA TRUST, B-60/61, NARAINA INDUSTRIAL AREA, PHASE-II, NEW DELHI. AAATV0303K ITO(E), WARD 2(3), NEW DELHI. 2009-10 NONE -DO- 43. 2843/DEL/2018 ACIT CENTRAL CIRCLE- 13, NEW DELHI. PAN REALTORS P. LTD. S-406, LOWER GROUND FLOOR, GK-II NEW DELHI. AAFCP2034D 2014-15 NONE -DO- 44. 2956/DEL/2018 ITO WARD 19(4) NEW DELHI. PERSONAL MACHINERY CONSTRUCTION P. LTD. H-79, KALKAJI, NEW DELHI. 2014-15 NONE -DO- 5 AADCP8878P 45. 3021/DEL/2018 ITO, WARD 1(2)(2), DEHRADUN. RAKESH JAIN, S/O BABU LAL JAIN, DEHRADUN ROAD, HERBERTPUR, VIKAS NAGAR, DEHRADUN, UTTARAKHAND. ABAPJ7837M 2012-13 NONE -DO- 46. 2946/DEL/2018 DCIT CIRCLE 21(2), NEW DELHI. RUSSELL REYNOLDS ASSOCIATES INDIA P. LTD., 203, EROS CORPORATE TOWER, NEHRU PLACE, NEW DELHI. AADCR2985F 2009-10 NONE -DO- 48. 1015/DEL/2018 ITO, WARD 1(4), FARIDABAD. LAKSONS FOOTWEAR P. LTD., PLOT NO. 131, SECTOR-24, FARIDABAD, HARYANA. AAACL3114B 2011-12 NONE -DO- 49. 1367/DEL/2018 ITO, WARD 2(3), GURGAON. KRISHAN BOKEN, S/O SH. SAVANT SINGH, R/O VILLAGE DARBARIPUR, GURGAON, HARYANA. AOIPB2732G 2012-13 NONE -DO- 50. 361/DEL/2017 ACIT CIRCLE 15(1), NEW DELHI. M/S LALLY AUTOMOBILES P. LTD. D-196, OKHLA, INDUSTRIAL AREA, PHASE-1, NEW DELHI. 2012-13 SH. SAMIL AGGARWAL, ADV. -DO- 52. 1481/DEL/2017 DCIT CIRCLE-1, AAYAKAR BHAWAN, BHAINSALI GROUND, MEERUT. JAI PRAKASH (HUF) 13-14, SARRAFA BAZAR, MEERUT. AAAHJ5666F 2013-14 NONE -DO- 53. 1862/DEL/2017 ITO, WARD 1(4) FARIDABAD. LAKSONS FOOTWEAR P. LTD., PLOT NO. 131, SECTOR-24, FARIDABAD. AAACL3114B 2013-14 NONE -DO- 54. 109/DEL/2017 ITO WARD 1(4) FARIDABAD. LAKSONS FOOTWEAR P. LTD., PLOT NO. 131, SECTOR-24, FARIDABAD. AAACL3114B 2012-13 NONE -DO- 55. 4218/DEL/2018 ACIT CENTRAL CIRCLE 30, JHANDEWALAN EXTN., ARA KUBER MUSIC INDUSTRIES P. LTD. 1/8, WEST PATEL NAGAR, NEW DELHI. 2012-13 NONE -DO- 6 CENTRE, NEW DELHI. AACCK5571D 56. 4217/DEL/2018 ACIT, CENTRAL CIRCLE 30, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI. -DO- 2010-11 NONE -DO- 57. 1845/DEL/2018 DCIT CENTRAL CIRCLE GROUND FLOOR, 16A-CROSS ROAD, DEHRADUN, UTTARAKHAND. JAGRITI SHARMA 5/28, LORD KRISHNA APARTMENT, TEG BAHADUR ROAD, DEHRADUN, UTTARAKHAND. 2015-16 NONE -DO- 58. 1853/DEL/2018 DCIT, CENTRAL CIRCLE, DEHRADUN. KAMAL GHANSALA, 566/6, BELL ROAD, CLEMENT TOWN, DEHRADUN, UTTARAKHAND. ADDPG0244N 2009-10 NONE -DO- 59. 7043/DEL/2017 ITO, WARD 2(3), GURGAON. KEC ANPR KPIPLJV 8 TH FLOOR, BUILDING NO. 9A, DLF CYBER CITY, PHASE-III, GURGAON, HARYANA. AABAK1449D 2013-14 NONE -DO- 60. 5453/DEL/2018 ACIT CENTRAL CIRCLE 17, ROOM NO. 103, FIRST FLOOR, HALL NO. 1, ARA CENTRE, E-2 JHANDEWALAN EXTN., NEW DELHI. PRAVEEN BAKSHI 1-107A, KIRTI NAGAR, NEW DELHI. AFAPB9843B 2005-06 NONE -DO- 61. 2589/DEL/2017 ITO WARD 49(2) NEW DELHI. RADHA RAMAN, B-92, WHS, KIRTI NAGAR, NEW DELHI. AEQPR3294B 2011-12 NONE -DO- 62. 2591/DEL/2017 ITO WARD 49(2) NEW DELHI. -DO- -DO- -DO- -DO- 63. 6106/DEL/2016 ITO WARD 50(3), ROOM NO. 1409, BLOCK E-2, 14 TH FLOOR, SHYAMA PRASAD MUKHERJEET, CIVIC CENTRE, MINTO ROAD, NEW DELHI. RIMA BHUSHAN PROP. M/S SALMON TRAVELS, 57/16, OLD RAJINDER NAGAR, NEW DELHI. AOQPB5232B 2010-11 -DO- -DO- 64. 611/DEL/2018 ACIT CIRCLE KARNAL, KARNAL. VEER OVERSEAS LTD. G.T. ROAD, GHARAUNDA, KARNAL, HARYANA. AAACV9333N 2000-01 -DO- -DO- 7 65. 728/DEL/2016 DCIT CENTRAL CIRCLE 18, ROOM NO. 102, JHANDEWALAN EXTN., NEW DELHI GUPTA & CO. P. LTD. 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI. AAACG1978N 2007-08 MS. MEENU MITTAL & MS. SUDHA MITTAL, CA -DO- 67. 725/DEL/2016 DCIT CENTRAL CIRCLE 18, ROOM NO. 102, JHANDEWALAN EXTN., NEW DELHI -DO- 2004-05 -DO- -DO- 68. 612/DEL/2018 ACIT CIRCLE KARNAL KARNAL. VEER OVERSEAS LTD. G.T. ROAD, GHARAUNDA, KARNAL, HARYANA. AAACV9333N 2002-03 NONE -DO- 69. 5954/DEL/2016 DCIT CIRCLE 20(2), ROOM NO. 219, 2 ND FLOOR, C.R. BUILDING, I.P. ESTATE, NEW DELHI. QUEEN BUILDINGS SOLUTIONS P. LTD. ROCKMAN, UNIT NO. 503, 5 TH FLOOR, RACTANGLE-1, D-4, DISTRICT CENTRE, SAKET, NEW DELHI. AAACQ2679Q 2012-13 NONE -DO- 71. 543/DEL/2018 DCIT CIRCLE 3(1) BULANDHAHAR. ZILA SAHKARI BANK LTD. MOTI BAGH, BULANDSHAHR, U.P. AAAAZ0005B 2013-14 NONE -DO- 72. 613/DEL/2018 ACIT CIRCLE KARNAL, KARNAL. VEER OVERSEAS LTD. G.T. ROAD, GHARAUNDA, KARNAL, HARYANA. AAACV9333N 2003-04 NONE -DO- 73. 5848/DEL/2016 ITO WARD 30(1) ROOM NO. 1208, 12 TH FLOOR, E-2 BLOCK, PRATYKASH KAR BHAWAN, MINTO ROAD, NEW DELHI PACLEAN VENTURES F-2, DDA FLATS, TRIVENI COMMERCIAL COMPLEX, SHEIKH SARAI PHASE-1, NEW DELHI. AAIFP8912G 2012-13 NONE -DO- 74. 2594/DEL/2017 DCIT CIRCLE 16(2) ROOM NO. 308, C.R. BLDG,, I.P. ESTATE, NEW DELHI. POOJA SONDHI, 137, SOMDUTT CHAMBER-II, 9, BHIKAJI CAMA PALACE, NEW DELHI. ACYPS5350H 2011-12 NONE -DO- 76. 566/DEL/2018 ACIT CIRCLE 19(2) C.R. BLDG., I.P. ESTATE, NEW DELHI. PC JEWELLERS LTD. C-54, PREET VIHAR, NEW DELHI. AADCP5443Q 2009-10 NONE -DO- 8 77. CO NO. 61/DEL/2018 (IN ITA 566/D/18) PC JEWELLERS LTD. C-54, PREET VIHAR, NEW DELHI. AADCP5443Q ACIT CIRCLE 19(2) C.R. BLDG., I.P. ESTATE, NEW DELHI. 2009-10 NONE -DO- ORDER PER BENCH : THIS ORDER SHALL DISPOSE-OFF ALL THE ABOVE DEPARTME NTAL APPEALS IN WHICH THE TAX EFFECT IS BELOW RS.20 LAKH S. THE DATE OF HEARING WAS NOTIFIED TO THE PARTIES ON NOTICE BO ARD. 2. WE HAVE HEARD THE LEARNED D.R. AND RESPECTIVE CO UNSELS WHO HAVE APPEARED IN THE ABOVE APPEALS. 3. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEALS IS LESS THAN RS. 20 LAKHS. VIDE CIRCULAR NO. 3 OF 201 8 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 DO ES NOT EXCEED THE MONETARY LIMIT OF RS. 20 LAKHS. IT IS ALSO DIR ECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDI NG APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHD RAWN/NOT PRESSED. LD. SR. DR IN VIEW OF THE ABOVE BOARD CIR CULAR 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 B EEN FILED AGAINST THE INSTRUCTION OF THE BOARD. ALL THE DEPA RTMENTAL DATE OF HEARING 07.09.2018 DATE OF PRONOUNCEMENT 11.09.2018 9 APPEALS ARE DISMISSED AS WITHDRAWN/NOT PRESSED BY T HE LD. SR. DR. 4. LEARNED COUNSEL FOR THE ASSESSEE IN C.O.NO.359/DEL./2016 SEEKS PERMISSION TO WITHDRAW T HE SAME. THE SAME IS DISMISSED AS WITHDRAWN. C.O.NO.94/DEL./2018 HAS BEEN FILED IN SUPPORT OF TH E ORDER OF THE LEARNED CIT(A). C.O.NO.108/DEL./2018 IS ALSO FI LED IN SUPPORT TO THE ORDER OF THE LEARNED CIT(A) AND C.O.NO.149/DEL./2016 IS FILED IN SUPPORT OF THE ORD ER OF THE LEARNED CIT(A). C.O.NO.61/DEL./2018 IS ALSO FILED I N SUPPORT OF THE ORDER OF THE LEARNED CIT(A). IN THESE CROSS-OBJ ECTIONS, THE RESPECTIVE ASSESSEES HAVE CHALLENGED THE INITIATION OF PROCEEDINGS UNDER SECTION 153A OR 147 OF THE I.T. A CT, 1961. SINCE THE ADDITION ON MERIT HAVE BEEN DELETED BY TH E LEARNED CIT(A), THE DEPARTMENTAL APPEALS ARE DISMISSED AS B ELOW TAX EFFECT. THEREFORE, THE CROSS OBJECTIONS ARE LEFT WI TH 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 11 TH SEPTEMBER, 2018 SD/- SD/- (L.P. SAHU) (BHAVNE SH SAINI) ACCOUNTANT MEMBER JUDICIAL ME MBER DATED: 11.09.2018 *KAVITA ARORA 10 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. P S/PS 11.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 11.09.2018 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 WE BSITE OF ITAT 11.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.0 9.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER
