Addl. CIT, New Delhi V. M/s. Unitech Machines Ltd., Gurgaon

ITA 103/DEL/2017

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 7774 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: misc
• Appeal Filed On: 06-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: I-2 NEW DELHI BEFORE HONBLE N. K. BILLAIYA, ACCOUNTANT MEM BER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SL. NO. ITA NO. APPELLANT RESPONDENT A . Y ASSESSEE BY REVENUE BY 1. 541/D/2017 ACIT CENTRAL CIRCLE- 19, JHANDEWALAN EXTN. NEW DELHI SURENDRA KUMAR GUPTA D-12/23, BLOCK-D, PKT. 12, ROHINI SECTOR-8 NEW DELHI PAN:ACFPG773 7B 2009 -10 NONE MS. ANCHAL KHANDELWAL, SR. DR 2. 220/D/2017 ITO WARD-4(5), GURGAON VED PRAKASH THROUGH L/H SH. NARENDER RAO H. NO. 170, DUNDAHERA, NEAR POST OFFICE, GURGAON PAN : AKVPP7366D 2007 -08 NONE MS. ANCHAL KHANDELWAL, SR. DR 3. 1389/D/2018 ACIT, CENTRAL CIRCLE-15, NEW DELHI UTILITY DEVELOPERS PVT. LTD. NEW DELHI 2008 -09 NONE MS. ANCHAL KHANDELWAL, SR. DR 4. 104/D/2017 ACIT, CIRCLE- 78(1) NEW DELHI UNITECH MACHINES LTD. GURGAON PAN : AAACU3013P 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 5. 105/D/2017 ACIT, CIT CIRCLE-78(1), NEW DELHI UNITECH MACHINES LTD. GURGAON PAN : AAACU3013P 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 6. 222/D/2017 ACIT CENTRAL CIRCLE- 1, JHANDEWALAN EXTN. NEW DELHI SADHNA AGGARWAL R/O. FLAT NO. 116, NEW DELHI PAN : AAJPA2820 R 2010 -11 SH. V. RAJ KUMAR, ADV. MS. ANCHAL KHANDELWAL, SR. DR 7. CO NO. 112/D/2017 (ARISING APPEAL NO. 222/D/17) SADHNA AGGARWAL R/O. FLAT NO. 116, NEW DELHI PAN : AAJPA2820R ACIT CENTRAL CIRCLE- 1, NEW DELHI 2010 -11 SH. V. RAJ KUMAR, ADV. MS. ANCHAL KHANDELWAL, SR. DR 2 8. 223/D/2017 ACIT CENTRAL CIRCLE-1 NEW DELHI SADHNA AGGARWAL R/O. FLAT NO. 116, NEW DELHI PAN : AAJPA2820R 2010 -11 SH. V. RAJ KUMAR, ADV. MS. ANCHAL KHANDELWAL, SR. DR 9. C.O. NO. 113/D/2017 (ARISING APPEAL NO. 223/D/2017) SADHNA AGGARWAL R/O. FLAT NO. 116, NEW DELHI PAN : AAJPA2820R ACIT CENTRAL CIRCLE-1 NEW DELHI 2010 -11 SH. V. RAJ KUMAR, ADV. MS. ANCHAL KHANDELWAL, SR. DR 10. 932/D/2018 DCIT, CENTRAL CIRCLE- 28 NEW DELHI RAJESH DUA NEW DELHI PAN : AAHPD5056G 2011 -12 SH. V. RAJ KUMAR, ADV. MS. ANCHAL KHANDELWAL, SR. DR 11. 6731/D/2017 ACIT CIRCLE-19(2), NEW DELHI PICCADILY HOTELS (P) LTD. NEW DELHI 2014 -15 NONE MS. ANCHAL KHANDELWAL, SR. DR 12. 152/D/2017 DCIT CIRCLE, KARNAL PICCADILY AGRO INDUSTRIES LTD., KARNAL, PAN : AABCP7343R 2007 -08 NONE MS. ANCHAL KHANDELWAL, SR. DR 13. 154/D/2017 DCIT, CIRCLE KARNAL PICCADILY AGRO INDUSTRIES LTD., KARNAL PAN : AABCP7343R 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 14. 369/D/2017 ITO WARD 2(1), DEHRADUN PRAGATI ASSOCIATES 9/14, IDGAH MEHANT FLATS, DEHRADUN 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 15. CO NO. 42/D/2017 (ARISING APPEAL NO. 369/D/2017) PRAGATI ASSOCIATES 9/14, IDGAH MEHANT FLATS, DEHRADUN ITO WARD 2(1), DEHRADUN 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 16. 1374/D/2018 ITO, WARD-20(3), NEW DELHI R.B.COMTEC P. LTD. NEW DELH, PAN : AAACR0620A 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 17. 831/D/2018 ITO, WARD- 20(4), NEW DELHI RADCLIFFE SCHOOLS EDUCATION LTD. NEW DELHI PAN : AAECR4307A 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 18. 1017/D/2018 ADDL. CIT, SPECIAL RANGE-7, NEW PAWAN HANS LTD. NOIDA PAN : 2010 -11 SH. ASHISH CHHADA , MS. ANCHAL KHANDELWAL, SR. DR 3 DELHI AAACP1561A CA 19. 1214/D/2018 DCIT, CIRCLE-2 MUZAFFARNAGA R RAKESH KUMAR MUZAFFARNAG AR, PAN : ADHPK3124H 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 20. 4221/D/2018 ACIT, CENTRAL CIRCLE-30 NEW DELHI VIKAS MALU, DELHI PAN : ACZPM0292M 2009 -10 SH. VAIBHAV, CA MS. ANCHAL KHANDELWAL, SR. DR 21. 4222/D/2018 ACIT, CENTRAL CIRCLE-30, NEW DELHI VIKAS MALU DELHI PAN : ACZPM0292M 2012 -13 SH. VAI BHAV, CA MS. ANCHAL KHANDELWAL, SR. DR 22. 4473/D/2018 ACIT, CIRCLE- 28(1), NEW DELHI ROHIT SINGH NEW DELHI PAN : AOZPS4664M 2015 -16 NONE MS. ANCHAL KHANDELWAL, SR. DR 23. 4469/D/2018 ACIT, CIRCLE- 20(2), NEW DELHI QUALITY INFRACON PRODUCTS P. LTD., NEW DELHI PAN: AAACQ1686R 2008 -09 NONE MS. ANCHAL KHANDELWAL, SR. DR 24. 4479/D/2018 ITO, WARD-2(2), MEERUT RAM CHANDRA VERMA, MEERUT 2010 -11 NONE MS. ANCHAL KHANDELWAL, SR. DR 25. 4577/D/2018 ITO, WARD 1(2)(2), DEHRADUN, UTTARAKHAND- 248001 M/S. RAJALAKSHMI AGRO CORPORATION, DEHRADUN PAN : AAJFR6634A 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 26. 4496/D/2018 ACIT, CIRCLE- 26(1), NEW DELHI VICHITRA PRESTRESSED CONCRETE UDYOG PVT. LTD. , NEW DELHI PAN : AABCV4329D 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 27. 5374/D/2016 ACIT CENTRAL CIRCLE- 18 JHANDEWALAN EXTN., NEW DELHI LUSTRE STORES PVT. LTD. NEW DELHI 2010 -11 NONE MS. ANCHAL KHANDELWAL, SR. DR 28. 5327/D/2016 ACIT, CENTRAL CIRCLE-14, JHANDEWALAN EXTN., NEW DELHI MDLR ESTATES PVT. LTD., NEW DELHI PAN: AAECM5222D 2007 -08 SH. PIYUSH KAMAL, ADV. MS. ANCHAL KHANDELWAL, SR. DR 29. 4588/D/2018 ITO, WARD-2(3), NOIDA NAFE SINGH GAUTAM BUDH NAGAR, PAN : 2010 -11 NONE MS. ANCHAL KHANDELWAL, SR. DR 30. 6360/D/2017 DCIT, CIRCLE- 24(2), NEW SUNBORNE ENERGY SERVICES 2014 -15 NONE MS. ANCHAL KHANDELWAL, 4 DELHI INDIA PVT. LTD. NEW DELHILAXMI NAGAR, NEW DELHI, PAN: AANCS0054N SR. DR 31. 5328/D/2016 ACIT, CENTRAL CIRCLE-14, JHANDEWALAN EXTN., NEW DELHI PARAS CALLITECH (INDIA) PVT. LTD. (NOW KNOWN AS M/S. PARAS BUILDTECH (INDIA) PVT. LTD.) GURGAON PAN: AACCP1752D 2005 -06 NONE MS. ANCHAL KHANDELWAL, SR. DR 32. 1323/D/2018 ITO, WARD-2(1), DEHRADUN PRADEEP NAGRATH, DEHRADUN, PAN:ADOPN891 9L 2011 -12 NONE MS. ANCHAL KHANDELWAL, SR. DR 33. 5199/D/16 ITO(E) WARD-2(3), CIVIC CENTRE, NEW DELHI THE INDUS ENTERPRENEURS DELHI, NEW DELHI PAN : AAATT6042R 2010 -11 NONE MS. ANCHAL KHANDELWAL, SR. DR 34. 5252/D/2016 ACIT, CENTRAL CIRCLE-13, JHANDEWALAN EXTN., NEW DELHI SATKAR FIN. CAP LTD. (THROUGH PRIDE RESIDENCY PVT. LTD.) NEW DELHI, PAN : AAJCS6828A 2009 -10 NONE MS.ANCHAL KHANDELWAL, SR. DR 35. 6601/D/2017 ACIT, CIRCLE- 31(1), NEW DELHI MS. SANGEETA SAYAL NEW DELHI PAN: AAUPS2763G 2014 -15 SH. DEEPESH GARG, ADV. MS. ANCHAL KHANDELWAL, SR. DR 36. 5370/D/2016 ACIT, CIRCLE 36(1), CIVIC CENTRE, NEW DELHI SATISH CHAUHAN, DELHI, PAN : AAIPC4946K 2009 -10 NONE MS. ANCHAL KHANDELWAL, SR. DR 37. 5216/D/2016 ITO WARD-23(3), NEW DELHI SHRINAGAR EXPORTS PVT. LTD. DELHI, PAN: AAHCS1406Q 2006 -07 NONE MS. ANCHAL KHANDELWAL, SR. DR 38. 103/D/2017 ADDL. CIT CIRCLE-78(1) NEW DELHI UNITECH MACHINES LTD. GURGAON, PAN: AAACU3013P 2011 -12 NONE MS. ANCHAL KHANDELWAL, SR. DR 5 39. 446/D/2017 ACIT, CIRCLE- 24(1), NEW DELHI SNC LAVALIN INFRASTRUCTURE PVT. LTD. NEW DELHI, PAN : AAACS0950L 2011 -12 NONE MS. ANCHAL KHANDELWAL, SR. DR 40. 384/D/2017 ACIT, CENTRAL CIRCLE-17, JHANDEWALAN EXTN., NEW DELHI VLS FINANCE LTD. EAST OF KAILASH NEW DELHI PAN: AAACV4183G 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 41. 1243/D/2017 DCIT (EXEMPTION), CIVIC CENTRE, NEW DELHI SHRI GURU SINGH SABHA PUNJABI BAGH NEW DELHI PAN: AAEAS1643J 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 42. 1242/D/2017 DCIT(EXEMPTIO N) CIRCLE-2(1), NEW DELHI YOUNG WOMENS CHRISTIAN ASSOCIATION OF INDIA 10, SANSAD MARG, NEW DELHI PAN: AAATY0787E 2013 -14 NONE MS.ANCHAL KHANDELWAL, SR. DR 43. 385/D/2017 ACIT CENTRAL CIRCLE- 17, JHANDEWALAN EXTN., NEW DELHI SDB INFRASTRUCTURE PVT. LTD. NEW DELHI, PAN: AAECS6429C 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 44. 1215/D/2018 DCIT, CIRCLE-2, MUZAFFARNAGAR THE GANGA KISAN SAHKARI CHINI MILLS LTD., MUZAFFARNAGAR 2014 -15 NONE MS. ANCHAL KHANDELWAL, SR. DR 45. 1294/D/2017 ACIT, SPECIAL RANGE-8, NEW DELHI SRL LTD., SAKET, NEW DELHI, PAN: AAACS2809J 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 46. 1306/D/2017 ACIT CENTRAL CIRCLE-8 JHANDEWALAN EXTN. NEW DELHI UTTAM ENTERPRISES PVT. LTD. 85, GOLF LINK DELHI, PAN : AAACU3119R 2011 -12 NONE MS. ANCHAL KHANDELWAL, SR. DR 47. 1280/D/2017 ACIT, SPECIAL RANGE-7, NEW DELHI RITES LTD. RITES BHAWAN, GURGAON, PAN: AAACR0830Q 2011 -12 NONE MS. ANCHAL KHANDELWAL, SR. DR 48. 1846/D/2018 DCIT, CENTRAL CIRCLE, DEHRADUN RAMA CONSTRUCTION, DEHRADUN, PAN : AAPFR5850A 2015 -16 NONE MS. ANCHAL KHANDELWAL, SR. DR 49. 726/D/2016 DCIT, CENTRAL CIRCLE- GUPTA & CO. PVT. LTD. 2005 -06 MS. SUDHA MS. ANCHAL KHANDELWAL, 6 18, JHANDEWALAN EXTN. NEW DELHI 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI PAN : AAACG1978N GUPTA, CA SR. DR 50. C.O. 147/D/2016 (ARISING OF APPEAL NO. 726/D/2016) GUPTA & CO. PVT. LTD. 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI PAN : AAACG1978N DCIT, CENTRAL CIRCLE- 18, JHANDEWALAN EXTN. NEW DELHI 2005 -06 MS. SUDHA GUPTA, CA MS. ANCHAL KHANDELWAL, SR. DR 51. 1474/D/2017 ITO WARD-23(4), C.R.BUILDING NEW DELHI SIKAR INVESTMENT CO. LTD. 2 ND FLOOR, INDERPRAKASH BUILDING, NEW DELHI, PAN : AABCS5715N 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 52. 1299/D/2017 ACIT CIRCLE-28(1), NEW DELHI SUBHASH TYAGI 2308, M.B. EXTENSION, BADARPUR, NEW DELHI, PAN : AGVPT9394H 2010 -11 NONE MS. ANCHAL KHANDELWAL, SR. DR 53. 727/D/2016 DCIT CENTRAL CIRCLE- 18, JHANDEWALAN EXTN. NEW DELHI GUPTA & CO. PVT. LTD. 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI, PAN: AAACG1978N 2006 -07 MS. SUDHA GUPTA, CA MS. ANCHAL KHANDELWAL, SR. DR 54. CO NO. 148/D/2016 (ARISING APPEAL NO. 727/D/2016) GUPTA & CO. PVT. LTD. 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI, PAN: AAACG1978N DCIT CENTRAL CIRCLE- 18, JHANDEWALAN EXTN. NEW DELHI 2006 -07 MS. SUDHA GUPTA, CA MS. ANCHAL KHANDELWAL, SR. DR 55. 3805/D/2017 ITO, WARD-3, REWARI SURENDER KUMAR BHURARIA, REWARI, PROP. M/S. SHIVA METAL TRADERS, KANOD GATE, REWARI, PAN: ACTPB2703N 2013 -14 NONE MS. ANCHAL KHANDELWAL, SR. DR 56. 4170/D/2017 ITO, WARD- 37(2), NEW DELHI SUNITA DEVI, PLOT NO. 120, KHASARA NO. 2012 -13 NONE MS. ANCHAL KHANDELWAL, SR. DR 7 24/26, NITHERI VILLAGE, NEW DELHI PAN : AIXPD7684C ORDER PER BENCH : 1. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE QUANTUM INVOLVED IN THESE DEPARTMENTAL APPEALS, BEING LESS THAN RS. 20 LACS, SQUARELY FALLS WITHIN THE AMBIT OF CIRCULAR N O. 3/2018 DATED 11.07.2018 ISSUED BY THE CENTRAL BOARD OF DIR ECT TAXES PRESCRIBING THE TAX EFFECT FOR PREFERRING APPEALS B EFORE THE TRIBUNAL BY THE REVENUE. 2. AFTER PERUSING THE MATERIALS AVAILABLE ON RECORD , WE FIND THAT THE AMOUNT DISPUTED BEFORE US IN THE CAPTIONED DEPARTMENTAL APPEALS IS BELOW THE TAX EFFECT LIMIT PRESCRIBED BY CBDT VIDE CIRCULAR NO. 3/2018 DATED 11.07.2018 FOR PREFERRING APPEALS BEFORE THE TRIBUNAL BY THE REVENUE. FROM PE RUSAL OF THE CIRCULAR NO. 3/2018 DATED 11.07.2018 AND THE MATERI AL AVAILABLE ON RECORD, THE LD. SR. DR COULD NOT POINT OUT AS TO HOW AND WHY THE CIRCULAR WAS NOT APPLICABLE. WE ALSO F IND THAT THE CIRCULAR MAKES IT VERY CLEAR THAT THE REVISED MONET ARY LIMITS DATE OF HEARING 10.09.2018 DATE OF PRONOUNCEMENT 27.09.2018 8 SHALL APPLY RETROSPECTIVELY TO PENDING APPEALS ALSO . WE ALSO NOTE THAT THE CIRCULAR IS BINDING ON THE TAX AUTHORITIES . HENCE, WE HOLD THAT THE CAPTIONED APPEALS OF THE REVENUE DESE RVE TO BE DISMISSED IN TERMS OF LOW TAX EFFECT VIDE CIRCULAR NO. 3/2018 DATED 11.07.2018. 2.1 HOWEVER, WE ALSO NOTE THAT VIDE CBDTS INSTRU CTIONS DATED 20.08.2018 BEARING F. NO. 279/MISC.142/2007-ITJ (PT ), THERE HAS BEEN AN AMENDMENT TO PARA 10 OF THE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 WHEREIN THE SAID PARA 10 HAS BEEN AMENDED AS UNDER:- 10. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EF FECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 A BOVE OR THERE IS NO TAX EFFECT. (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVIS IONS OF AN ACT OR RULE IS UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS B EEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE ADDITION RELATES TO UNDISCLOSED FOREIGN INCOME/UNDISCLOSED FOREIGN ASSETS (INCLUDING FINANC IAL ASSETS)/UNDISCLOSED FOREIGN BANK ACCOUNT. (E) WHERE ADDITION IS BASED ON INFORMATION RECEIVED FROM EXTERNAL SOURCES IN THE NATURE OF LAW ENFORCEMENT AGENCIES S UCH AS CBI/ ED/DRI/SFIO/DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI). 9 (F) CASES WHERE PROSECUTION HAS BEEN FILED BY THE D EPARTMENT AND IS PENDING IN THE COURT. 2.2 AFTER GOING THROUGH THE RECORDS BEFORE US, WE ARE OF THE OPINION THAT APPARENTLY THE CAPTIONED DEPARTMENTAL APPEALS ARE NOT COVERED BY ANY OF THE AFORESAID EXCEPTIONS AS E NUMERATED IN THE AFORESAID AMENDMENT TO THE INSTRUCTIONS AND, TH EREFORE, DELAYING THE DISPOSAL OF THE APPEALS BY WAITING FOR THE REPORT FROM THE FIELD OFFICERS WILL NOT BE IN TRUE SPIRIT OF TH E CIRCULAR. ACCORDINGLY, WE DEEM IT FIT TO TREAT THE CAPTIONED DEPARTMENTAL APPEALS AS DISMISSED WITH THE LIBERTY TO THE DEPART MENT TO SEEK A RECALL BY FILING A MISC. APPLICATION BEFORE US IN C ASES THE DEPARTMENTS APPEALS FALL IN ANY OF THE ABOVE EXCEP TIONS. ACCORDINGLY, IN VIEW OF THE CBDTS CIRCULAR NO. 3 O F 2018 DATED 11.7.2018, THE CAPTIONED APPEALS BY THE REVENUE ARE DISMISSED IN LIMINE. 2.3 SINCE CAPTIONED THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ONLY SUPPORTIVE IN NATURE, THEY ARE ALSO DISMIS SED. 3. IN THE FINAL RESULT, THE ABOVE CAPTIONED A PPEALS OF THE REVENUE AND THE CROSS OBJECTIONS OF THE ASSESSEE ST AND DISMISSED. 10 ORDER PRONOUNCED IN THE OPEN COURT ON 27.09.2018 SD/- SD/- (N.K.BILLAIYA) (SUDHANSHU SRIVASTAVA) ACCOUNTANT MEMEBR JUDICIAL MEMBER DATED: 27.09.2018 *BINITA* 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 24.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 26.09.2018 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 27.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 27 .09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 27.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 27.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 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