ACIT, New Delhi V. Shri Dinesh Kumar Gupta, New Delhi

ITA 1237/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4665 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 03-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER ITA NOS. APPELLANT RESPONDENT A.Y. ASSESSEE BY 4125/DEL/2012 ACIT, CIRCLE- 24(1), NEW DELHI. FAIZ MURTAZA ALI, 122, UDAY PARK, NEW DELHI. PAN : ABVPA9827B 2002-03 (I) SHRI DEEPESH GARG, ADV. (II) SHRI DIPANSHU AGRAWAL, ADV. 46/DEL/2015 DCIT, CIRCLE-2, GHAZIABAD EPIC ENTERPRISES, RANJEET SINGH COMPOUND, MEERUT ROAD, GHAZIABAD. PAN : AACFE4110D 2011-12 NONE 1237/DEL/2015 ACIT, CENTRAL CIRCLE- 3, NEW DELHI. DINESH KUMAR GUPTA, 56, NAVJEEVAN VIHAN, NEW DELHI. PAN : AAMPG3454C 2010-11 NONE 2277/DEL/2015 DCIT, CIRCLE- 5(2), NEW DELHI. CES INVESTMENT & MANAGEMENT CONSULTANTS PVT. LTD., 57, MANJUSHA BUILDING, 204A, 5 TH FLOOR, NEHRU PLACE, NEW DELHI. PAN : AAACC1181H 2009-10 NONE 2717/DEL/2015 DCIT, CIRCLE- 13(1), NEW DELHI. JAPFA COMFEED INDIA PVT. LTD., CHAMBER NO.-2, 306, CORPORATE TOWERS, 85-A, ZAMRUDPUR, GREATER KAILASH- I, NEW DELHI. PAN : AAACJ1855B 2011-12 NONE 2722/DEL/2015 ITO, WARD- 9(3), NEW DELHI. SUNRISE LUXURY RETAIL PVT. LTD., E- 36, SUDERSHAN PARK, MOTI NAGAR, NEW DELHI. PAN: AALCS3186M 2010-11 SHRI SAMEEP GUPTA, ADV. 3183/DEL/2015 ITO, WARD- 1, ROHTAK. AMIT GARG, H.NO.9/73, ARYA SAMAJ GALI, NEAR ANAJ MANDI GATE, BAHADURGARH, DISTT. JHAJJAR, HARYANA. PAN : ADOPG6116E 2011-12 (I) SHRI GAUTAM JAIN, ADV. (II) SHRI LALIT MOHAN, CA 3647/DEL/2015 ITO, WARD- 8(1), NEW DELHI. EGON ZEHNDER INFORMATION AND RESEARCH PVT. LTD., A-19, NEW FRIENDS COLONY, NEW DELHI. PAN : AABCE3735G 2008-09 NONE 2 3648/DEL/2015 DCIT, CIRCLE-1, FARIDABAD. AGRO ENGINEERING WORKS, PLOT NO.36-38, DLF INDUSTRIAL AREA, PHASE-II, FARIDABAD. PAN : AALFA2321F 2010-11 NONE 3680/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN. ROHIT JAISWAL, 23/25- PRITAM ROAD, DEHRADUN. PAN : AFGPJ0492J 2007-08 NONE 3686/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN. JUYAL & CO., 15- SAHARANPUR ROAD, DEHRADUN. PAN : AAEFJ6333M 2006-07 NONE 3688/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN. MOHIT BATOLA, VILLAGE MIYANWALA, HARRAWALA, DEHRADUN. PAN : AFTPB3533M 2005-06 (I) SHRI DEEPESH GARG, ADV. (II) SHRI DIPANSHU AGRAWAL, ADV. 4161/DEL/2015 ACIT, CENTRAL CIRCLE- 3, NEW DELHI. CLARIDGES HOTELS PVT. LTD. 12, AURANGABAD ROAD, NEW DELHI. PAN : AAACC0022B 2008-09 SHRI SAMEEP GUTPA, ADV. 5050/DEL/2015 ACIT, CIRCLE- 20(1), NEW DELHI. PLANMAN MOTION PICTURES (P) LTD., 48, COMMUNITY CENTRE, NARAINA INDL. AREA, PHASE- I, NEW DELHI. PAN : AAACP7705M 2012-13 NONE 6308/DEL/2016 ITO (EXEMPTIONS), GHAZIABAD. DAYANAND DINANATH GROUP OF INSTITUTIONS EDUCATIONAL SOCIETY, 113/18, SWAROOP NAGAR, KANPUR. PAN : AAAAR6181L 2010-11 NONE 6871/DEL/2015 ACIT, CENTRAL CIRCLE- 8, NEW DELHI. AMIT KHANEJA, H.NO.3, 23, CENTRAL DRIVE DLF, CHATTARPUR FARMS, NEW DELHI. PAN : AGUPK4133C 2012-13 NONE 6886/DEL/2015 ACIT, CENTRAL CIRCLE- 14, NEW DELHI. ELITE BUILDWELL PVT. LTD., FLAT NO..-4, R.R. APARTMENT, 3-4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN : AABCE3949N 2005-06 (I) SHRI GAUTAM JAIN, ADV. (II) SHRI LALIT MOHAN, CA 3 439/DEL/2016 ACIT, CENTRAL CIRCLE- 14, NEW DELHI. AKDANT BUILDCON P. LTD., FLAT NO.-4, R.R. APARTMENT, 3-4, MANGLAPURI, MEHRAULI, NEW DELHI. PAN : AAFCA8996F 2007-08 (I) SHRI GAUTAM JAIN, ADV. (II) SHRI LALIT MOHAN, CA 2816/DEL/2016 ACIT, CIRCLE- 57(1), NEW DELHI. VED PAL SINGH, PROP. M/S. VED ELECTRICALS, C-55/2A, BLOCK-C, GALI NO.1, BHAJANPURA, DELHI. PAN : AMJPS3128A 2010-11 NONE DEPARTMENT BY : SHRI VIJAY KR. JIWANI, SR.DR SMT. DEEPALI CHANDRA, CIT-DR DATE OF HEARING : 02-08-2018 DATE OF PRONOUNCEMENT : 02-08-2018 O R D E R PER BENCH : THE ABOVE APPEALS FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE CIT(A). ALL THESE APPEALS WERE FIXED FOR HEARING ON 02.08.2018 ON ACCOUNT OF LOW TAX EFFECT AND DUE TO PAUCITY OF TIME, THE NOTICES WERE AFFIXED ON THE NOTICE BOARD AND ISSUE OF SEPARATE NOTICE TO THE INDIVIDUAL ASSESSEES WAS DISPENSED WITH. HOWEVER, WHEREVER THE COUNSELS FOR THE ASSESSEES HAVE APPEARED THEIR NAMES ARE MENTIONED. 2. IT WAS SEEN THAT THE TAX EFFECT INVOLVED IN THE GROUNDS RAISED BY THE REVENUE IN EACH APPEAL IS BELOW RS.20 LAKHS. THERE FORE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.03/2018 [F.NO.279/MISC.142/2007-IT J (PT)] DATED 11 TH JULY, 2018, RAISING THE MONETARY LIMIT FOR FILING OF THE APPEALS BY THE REVENUE BEFORE THE TRIBUNAL TO RS.20 LAKHS WHICH IS EVEN APPLICABL E TO PENDING APPEALS, AS PER 4 CLAUSE 3 OF THE SAID CIRCULAR, THE ABOVE APPEALS FI LED BY THE REVENUE ARE DISMISSED. 3. IN THE RESULT, ALL THE APPEALS FILED BY THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 02 ND AUGUST, 2018. SD/- SD/- (BEENA A. PILLAI) (R. K. PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 02-08-2018. SUJEET COPY OF ORDER TO: - 1) THE APPELLANT 2) THE RESPONDENT 3) THE CIT 4) THE CIT(A) 5) THE DR, I.T.A.T., NEW DELHI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, NEW DELHI