Addl. CIT, Special Range- 8, New Delhi V. Sara Sae Pvt. Ltd., New Delhi

ITA 1297/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1494 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2014-2015
• Appeal Filed On: 23-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect
• Section: 12; 11; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY , NEW DELHI BEFORE SHRI R. K. PANDA , ACCOUNTANT MEMBER AND M S . SUCHITRA KAMBLE, JUDICIAL MEMBER SR. NO. ITA NO. APPELLANT RESPONDENT A . Y . APPELLANT BY RESPONDENT BY 1 . 5725/DEL /2016 ITO, WARD - 2 3(4), NEW DELHI SIGNATURE BUILDWELL P. LTD., 25/33, 3 RD FLOOR, EAST PATEL NAGAR, DELHI - 110008 AAJCS5402N 2007 - 08 B . S. RAJPUROHIT, SR. DR NONE 2 . 5 7 66/DEL/2016 ACIT, CIRCLE 22 (1), ROOM NO. 226, 2 ND FLOOR, C. R. BUILDING, I. P. ESTATE, NEW DELHI SARA ST AR SHIPPING LOGISTICS LTD., A - 31, HAUZ KHAS, NEW DELHI AAMCS1753P 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 3. 5772/DEL/2016 ACIT, CIRCLE - 28(1), ROOM NO.1001, E - 2 BLOCK, 10 TH FLOOR, CIVIC CENTRE, J. L. N. MARG, NEW DELHI - 110002 VINEET SOOD & SONS G - 53, SARITA VIHAR, NEW DELHI - 110058 AAAHV3031Q 2009 - 10 SH. B. S. RAJPUROHIT, SR. DR NONE 4. 5978/DEL/2016 ITO, WARD - 40 (3), ROOM NO.1708, E - 2, BLOCK, CIVIC CENTRE, MINTO ROAD, NEW DELHI - 110002 SHREE RADHEY BIHARI ESTATE D - 3/54, RAJASTHANI APARTMENTS, PITAMPU RA, NEW DELHI - 110034 ABFF S 3166B 2007 - 08 SH. B. S. RAJPUROHIT, SR. DR NONE 5 C.O.34/DEL/2017 (IN ITA N O.5978/DEL/2016 ) SHREE RADHEY BIHARI ESTATE D - 3/54, RAJASTHANI APARTMENTS, PITAMPURA, NEW DELHI - 110034 ABFF S 3166B ITO, WARD - 40 (3), ROOM NO.1708, E - 2, BLOCK, CIVIC CENTRE, MINTO ROAD, NEW DELHI - 110002 2007 - 08 NONE B. S. RAJPUROHIT, SR. DR 6 . 6028/DEL/2016 ACIT, CENT. CIRCLE - 07, NEW DELHI VIKRAM DHIRANI D - 1039, NEW FRIENDS COLONY, NEW DELHI AHTPD6528L 2009 - 10 SH. B. S. RAJPUROHIT, SR. DR SH. RAJESH JA IN, CA 7. 6029/DEL/2016 ACIT, CENT. CIRCLE - 07, NEW DELHI VIKRAM DHIRANI D - 1039, NEW FRIENDS COLONY, NEW DELHI AHTPD6528L 2010 - 11 SH. B. S. RAJPUROHIT, SR. DR SH. RAJESH JAIN, CA 8 . 6031/DEL/2016 ACIT, CENT. CIRCLE - 07, NEW DELHI VIKRAM DHIRANI D - 1039, NE W FRIENDS COLONY, NEW DELHI AHTPD6528L 200 8 - 0 9 SH. B. S. RAJPUROHIT, SR. DR SH. RAJESH JAIN, CA 9. 6125/DEL/2016 DCIT CIRCLE - 27(1) , ROOM NO.193, C. R. BUILDING, NEW DELHI UNITY BUILDWELL LTD., G - 3, AGGARWAL CORPORATE TOWER, 23, RAJENDRA PLACE, NEW DELHI - 110008 AAACU1519R 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR SH. ARUN KUMAR JAIN,` CA 10. 49/DEL /2017 ACIT , CENTRAL CIRCLE - 25, ROOM NO.322, 3 RD FLOOR, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI LEGAL HEIR OF LATE SH. SURINDER KAPUR, NO.11, THE GREENS, RAJOK ARI, NEW DELHI - 110038 AHHPK9839P 2010 - 11 SH. B. S. RAJPUROHIT, SR. DR NONE 11. 15/DEL/2017 ACIT , CENTRAL CIRCLE - 13, ROOM NO.355, 3 RD FLOOR, JHANDEWALAN EXTN., NEW DELHI - 110055 SHARDHA GUPTAC - 4/43, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI AAXP M 3220B 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 12. 6378/DEL 2017 ACIT, CIRCLE - II, GHAZIABAD SH. SUDHIR KAPOOR, KD - 95, KAVI NAGAR, GHAZIABAD PAN AFYPK8190A 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 13. 6596/DEL/2017 ITO, WARD 76 (1), NEW DELHI TURNER GENERAL ENTERTAINMENT NETWORKS INDIA PVT. LTD., 5 TH FLOOR, RADDISSON COMMERCIAL PLAZA, NEW DELHI - 110037 PAN AACCN3434E 2010 - 11 (F. Y. 2009 - 10) SH. B. S. RAJPUROHIT, SR. DR NONE 14. 6876/DEL/2017 ACIT CIRCLE 24 (1), NEW DELHI SPERY PLAST LTD., H - 88A, B. M. HOUSE, KIRTI NAGAR, NEW DELHI - 110015 PAN AAACS2623L 2014 - 15 SH. B. S. RAJPUROHIT, SR. DR NONE 15. 6977/ DEL/2017 ITO, WARD 24 (2), NEW DELHI STERLIN G ORNAMENTS PVT. LTD., NEW DELHI, B - 3, 2 ND FLOOR, CHIRAG ENCLAVE, NEW DLEHI - 2 014 - 15 SH. B. S. RAJPUROHIT, SR. DR NONE 2 110048 PAN AAICS9774J 16. 7108/DEL /2017 ACIT, CIRCLE 20 (1), NEW DELHI SH. SUNIL CHOPRA, D - 10, MAIN VIKAS MARG, LAXMI NAGAR, NEW DELHI - 110092 PAN ABAPC4200F 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR DIPANSH ES AGARWAL, ADVOCATE SH. DI PESH GOEL, ADVOCATE 17. 7156/DEL /2017 ACIT, CENTRAL CIRCLE - 04, NEW DELHI SH. SURESH ALIPURIA, H. NO. 122, SETH HUKAM CHAND COLONY, JALLANDHAR (PUNJAB) PAN AAL P A8054H 2015 - 16 SH. B. S. RAJPUROHIT, SR. DR SH. RAJESH JAIN, CA 18. 7186/ DEL/ 2017 ITO, WARD 20 (1), NEW DELHI SH. SUNIL KUMAR PODDAR, 20, ENGINEERS ENCLAVE, HARSH VIHAR CROSSING, PITAMPURA, DELHI - 110034 AALPP1954B 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 19. 7207/DEL /2017 DCIT, CENTRAL CIRCLE - 18, NEW DELHI M/S SD BUILDWELL PVT. LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, G. K. - 1, NEW DELHI AALCS6946H 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 20. 7208/DEL/2017 DCIT, CENTRAL CIRCLE - 18, NEW DELHI M/S SD BUILDWELL PVT. LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, G. K. - 1, NEW DELHI AALCS6946H 2014 - 15 SH. B. S. RAJPUROHIT, SR. DR NONE 21. 7235/DEL/2017 DCIT, CENTRAL CIRCLE - 27, NEW DELHI M/S SD BUILDWELL PVT. LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, G. K. - 1, NEW DELHI AALCS6946H 2013 - 14 SH. B. S. RAJ PUROHIT, SR. DR NONE 22. 7236/DEL/2017 DCIT, CENTRAL CIRCLE - 27, NEW DELHI M/S SD BUILDWELL PVT. LTD. 305, BHANOT CORNER, PAMPOSH ENCLAVE, G. K. - 1, NEW DELHI AALCS6946H 2014 - 15 SH. B. S. RAJPUROHIT, SR. DR NONE 23. 7237/DEL/2017 A CIT, CENTRAL CIRCLE - 27, NEW DELHI M/S UTECH DEVELOPERS LTD. 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, GREATER KAILASH - I, NEW DELHI - 110048 PAN AAACU8713H 201 0 - 1 1 SH. B. S. RAJPUROHIT, SR. DR NONE 24. 7361/DEL/2017 ACIT, CENTRAL CIRCLE - 3, NEW DELHI SHRI SUNI T KUMAR SINGHAL R/O F - 100, 1 ST FLOOR, RAJOURI GARDEN, NEW DELHI AEEPS1679H 2015 - 16 SH. B. S. RAJPUROHIT, SR. DR NONE 25. 7369/DEL/2017 ACIT, CENTRAL CIRCLE - 15, NEW DELHI TINNA RUBBER & INFRASTRUCTURE LTD. NO.6, SULTANPUR MANDI ROAD, MEHRAULI, NEW DELHI - 11003 0 AAACT3586D 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR SH. PRADEEP JHA, CA 26. 7446/DEL/2017 ITO (E) , WARD - 2 (2), NEW DELHI SUVASINI CHARITABLE TRUST, SWAMINARAYAN, AKSHARDHAM MANDIR, NH - 24, OPPOSITE NIZAMUDDIN BRIDGE, AKSHARDHAM SETU, DELHI - 110092 PAN AA FTS6497L 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR SH. K. P. GARG, CA 27. 7448/DEL/2017 ITO (E). WARD 2(2), NEW DELHI SUVASINI CHARITABLE TRUST, SWAMINARAYAN, AKSHARDHAM MANDIR, NH - 24, OPPOSITE NIZAMUDDIN BRIDGE, AKSHARDHAM SETU, DELHI - 110092 PAN AAFTS649 7L 2014 - 15 SH. B. S. RAJPUROHIT, SR. DR SH. K. P. GARG, CA 28. 7582/DEL/2017 ITO, WARD 23 (4) NEW DELHI M/S. SIONA SECURITY & MANAGEMENT SERVICES PVT LTD. , 381, ONKAR NAGAR, TRINAGAR, NEW DELHI - 110035 PAN AANCS5955L 2014 - 15 SH. B. S. RAJPUROHIT, S R. DR NONE 29. 7628/DEL/2017 ACIT, CENTRAL CIRCLE 27, NEW DELHI SH. TARUN KUMAR E - 201,202, RAMESH NAGAR, NEW DELHI PAN AIGPK 0 644Q 2010 - 11 SH. B. S. RAJPUROHIT, SR. DR NONE 3 30. 7779/DEL/2017 ITO, WARD 24 (1), NEW DELHI M/S. SMS PARYAVARAN LTD., E - 1 /4, SMS HOUSE, SECTOR - 7, ROHINI, NEW DELHI - 110085 PAN AAACS2177F 2011 - 12 SH. B. S. RAJPUROHIT, SR. DR NONE 31. 23/DEL/2018 ACIT, CIRCLE 53 (1), NEW DELHI MS. SHIELA SANDHU, 202, GROUND FLOOR, JOR BAGH, NEW DELHI PAN AAKPS4252N 2011 - 12 SH. B. S. R AJPUROHIT, SR. DR NONE 32. 439/DEL/2018 ACIT, CIRCLE - 1 HALDWANI SHRI SANJAY KUMAR VILLAGE - CHATTARPUR, DINESHPUR ROAD, RUDRAPUR ( U. S. NAGAR) - 263159 PAN BATPK5626C 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 33. 707/DEL/2018 ITO, WARD 2 (4), FARIDAB AD THE NEW VIKAS CO - OP HOUSE, BUILDING SOCIETY LTD., 546, JAGDISH COLONY, BALLABHGARH PAN AAAJT1595P 2009 - 10 SH. B. S. RAJPUROHIT, SR. DR NONE 34. 1197/DEL/201 7 ITO, WARD 49 (3), ROOM NO.1408, 14 TH FLOOR, E - 2, PRATYKHSHYA KAR BHAWAN, SHAYAMA PRASAD MU KHERJEE CIVIC CENTRE, JAWAHAR LAL NEHRU MARG, MINTO ROAD, NEW DELHI SANDEEP KUMAR AGGARWAL M/S. SHIVA INTERNATIONAL APPARELS, A - 38/3, MAYAPURI INDUSTRIAL AREA, PHASE - 1, MAYAPURI, NEW DELHI - 110064 PAN AAEPA1449F 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 35. 1200/DEL/201 7 ITO, WARD 27 (1), ROOM NO. 199, C. R. BUILDING, NEW DELHI UNICKON FINANCIAL INTERMEDIARIES PVT. LTD. 69, 2 ND FLOOR, REGAL BUILDING, CONNAUGHT PLACE, NEW DELHI - 110001 PAN AAACU6952E 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 36. 1297/ DEL/2018 ADDL. CIT, SPECIAL RANGE - 8, NEW DELHI M/S. SARA SAE PVT. LTD. E - 30, BASEMENT, ANAND NIKETAN, NEW DELHI - 110021 PAN AAACS6857L 2014 - 15 SH. B. S. RAJPUROHIT, SR. DR MS. SHIVANI GUPTA, CA 37. 1436/DEL/2017 ITO, WARD - 4, SONEPAT M/S. SHIV VALLEY DE VELOPERS (P) LTD., 112, ANAJ MANDI, GOHANA , SONEPAT PAN AA P CS0844Q 2011 - 12 SH. B. S. RAJPUROHIT, SR. DR NONE 38. 1520/DEL/2017 ACIT, CIRCLE - 27(1), ROOM NO. 193, C. R. BUILDING, NEW DELHI - 110002 UNITECH REALITY PVT. LTD.6, COMMUNITY CENTRE, SAKET, NEW D ELHI PAN AAACR4290E 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 39. 1579/DEL/2018 ITO, WARD - 3 (2), BULANDSHAHR SMT. SARVESH DEVI W/O SH. . NIRANJAN PD. SHARMA VILLAGE, IBHRAHIMPUR, JUNEDPUR P. O. KHURJA BULANDSHAHR PAN CJZPD8149M 2009 - 10 SH. B. S. RAJPU ROHIT, SR. DR NONE 40. 1894/DEL/2017 ITO, WARD 49 (1) , NEW DELHI SMT. URNIL ME D IRATTA, A - 11, KIRTI NAGAR, NEW DELHI - 110015 PAN AAEPM4187E 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 41. 1913/DEL / 201 7 ITO, WARD 50 (2), ROOM NO. 1409, BLOCK E - 2, 1 4 TH FLOOR, SHAYAMA PRASAD MUKHERJEE CIVIC CENTRE, MINTO ROAD, NEW DELHI SH. SHIVAL GOEL 4C, 2 ND FLOOR, DDA JANTA FLATS, PANDAV NAGAR, NEW DELHI - 110060 PAN AMGPG4400N 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE 42. 2515/DEL/2018 ACIT, CIRCLE - II, BLOCK B , NEW CGO COMPLEX, FARIDABAD THE PALWAL CO - OPERATIVE SUGAR MILLS LTD. PALWAL PAN AAAAT0569 N 2005 - 06 SH. B. S. RAJPUROHIT, SR. DR NONE 43. 2535/DEL/201 7 ITO, WARD - 4 (4), GURGAON WAZID ALI HOUSE NO. 1071, SECTOR - 21, GURGAON PAN AFGPA5593R 2010 - 11 SH. B . S. RAJPUROHIT, SR. DR NONE 44. 2880/DEL/2018 ITO, WARD 2 (3), FARIDABAD M/S. SAI KRIPA ROAD CARRIERS, SHOP NO. 8, FARIDABAD PAN ACOFS1873R 2015 - 16 SH. B. S. RAJPUROHIT, SR. DR NONE 45. 2981/DEL/2018 ADDL. CIT SPECIAL RANGE - 8, ROOM NO. 199A, IST FLOOR, C. R. BUILDING, NEW DELHI - 110002 M/S. SAGE PUBLICATIONS INDIA PVT. LTD., B - 1/1 - 1, MOHAN, CO - OPERATIVE, INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI - 110044 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR SH. VISHAL KALRA, ADVOCATE 4 PAN AAACS 0 332A 46. 3173/DEL /2018 ACIT, CIRCLE - II, BLOCL - B , NEW CGO COMPLEX, FARIDABAD M/S. SUPER STEEL FORGIN G S, PLOT NO.15, SECTOR - 4, FARIDABAD PAN AAKFS6510P 2010 - 11 SH. B. S. RAJPUROHIT, SR. DR SH. SUMER GARG, CA 47. 3609/DEL/2018 DCIT, CENTRAL CIRCLE - 32, NEW DELHI M/S. SAD HNA MEDIA PVT. LTD., 38, RANI JHANSI ROAD, JHANDEWALAN, NEW DELHI - 110055 PAN AAHCS4532K 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 48. 3730/DEL/2018 ITO (E), DEHRADUN M/S. SANAKAR INTERNATIONAL SCHOOL SOCIETY,VILLAGE BADRIPUR, DEHRADUN PAN AAFTS2662D 20 15 - 16 SH. B. S. RAJPUROHIT, SR. DR NONE 49. 3889/DEL/2018 DCIT, CIRCLE 62 (1), NEW DELHI SH. SANJAY, 201, JALAN FARM, BLOCK A - 1, MIDANGARH ROAD, CHATTARPATI ENCLAVE, NEW DELHI - 110085 PAN APVPS2269B 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 50 . 4193/DEL/2018 DCIT, CIRCLE 25 (2), NEW DELHI M/S. TURNER & TOWNSEND PVT. LTD., 17, SUBHASH MARG, DARYAGANJ, NEW DELHI - 110092 PAN AADCT0324J 2013 - 14 SH. B. S. RAJPUROHIT, SR. DR NONE 51. 4280/DEL/2018 ACIT, CENTRAL CIRCLE 30, NEW DELHI SH. SANJI V GUPTA, 56A/1, NEW FRIENDS COLONY (E), NEW DELHI PAN ABVPG5653P 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR SH. RISHAB JAIN, CA 52. 4491/DEL/2018 DCIT, CIRCLE 25 (1), NEW DELHI M/S. THARAJ CASTING PVT. LTD., D - 9, JUNGPURA EXTN., NEW DELHI PAN AACCT4132 D 2012 - 13 SH. B. S. RAJPUROHIT, SR. DR NONE DATE OF HEARING : 07 - 0 9 - 201 8 DATE OF PRONOUNCEMENT : 07 - 0 9 - 201 8 O R D E R PER R. K. PANDA , AM : TH E ABOVE APPEAL S FILED BY THE REVENUE ARE DIRECTED AGAINST THE SEP A RATE ORDER S OF THE RES PECTIVE CIT(A) AS MENTIONED THEREIN. THE ASSESSEE HAS FILED THE CROSS OBJECTION BEARING NO.34/DEL/2017 AGAINST THE ORDER OF THE CIT (A) IN ITA NO.5978/DEL/2016. 2. I T WAS SEEN THAT TAX EFFECT OF THE APPEALS FILED BY THE REVENUE ARE BELOW RS.20,00,000/ - T H EREFORE, T HE LD. DR WAS ASKED AS TO WHY THE APPEALS FILED BY THE REVENUE SHOULD NOT BE DISMISSED DUE TO LOW TAX EFFECT IN THE LIGHT OF THE RECENT CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY,2018. 3. THE LD. DR FAIRLY ADMITTED THAT THE TAX EFFECT INVOLVED I N THE IMPUGNED APPEA LS IS LESS THAN RS.20 LAKHS AND THEREFORE, THE APPEAL S FILED BY THE REVENUE HA VE TO BE DISMISSED . HE , HOWEVER, REQUESTED THAT IF AT ANY POINT OF TIME IT IS NOTICED THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE AMENDED PARA 10 OF THE CIRCULAR VIDE NOTIFICATION DATED 20.08.2018, THE REVENUE SHOULD BE ALLOWED TO FILE MISCELLANEOUS APPLICATION FOR REVIVAL OF THE APPEAL. 5 4 . AFTER HEARING THE LD. DR AND ON PERUSAL OF THE MATERIAL AVAILABLE ON RECORD WE FIND THE TAX EFFECT INVOLVED IN TH E GROUNDS RAISED BY THE REVENUE IN EACH OF THE IMPUGNED APPEAL IS ADMITTEDLY BELOW RS.20 LAKHS. THEREFORE, THE APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE IN VIEW OF THE CBDT CIRCULAR NO.03/2018 DATED 11 TH JULY, 2018 WHICH IS APPLICABLE EVEN TO PENDI NG APPEALS. HOWEVER, IF THE REVENUE AT ANY POINT OF TIME FINDS THAT THE CASE OF THE REVENUE FALLS UNDER ANY OF THE CLAUSES AS PER AMENDED PARA 10 OF THE SAID CIRCULAR VIDE NOTIFICATION DATED 20.08.2018, THE REVENUE IS AT LIBERTY TO FILE MISCELLANEOUS APPL ICATION FOR REVIVAL OF THE APPEAL. THE APPEALS FILED BY THE REVENUE ARE ACCORDINGLY DISMISSED. CROSS OBJECTION NO. 34/DEL/2017 ( ITA NO. 5978/DEL/2016) SO FAR AS CROSS OBJECTION FILED BY THE ASSESSEE IN ITA NO.5978/DEL/2016 IS CONCERNED T HE SAME IS AG AINST THE APPEAL FILED BY THE REVENUE. HOWEVER, SINCE THE APPEAL FILED BY THE REVENUE HAS BEEN DISMISSED, THEREFORE, THE CROSS OBJECTION HAS BECOME INFRUCTUOUS. ACCORDINGLY, THE SAME IS DISMISSED. 5 . IN THE RESULT, ALL THE APPEAL S FILED BY THE REVENUE AN D THE CROSS OBJECTION FILED BY THE ASSESSEE ARE DISMISSED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF I.E. ON THIS 07.09.2018 . SD/ - SD/ - ( SUCHITRA KAMBLE ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07 - 09 - 201 8 . *NEHA* 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// ASSISTAN T REGISTRAR ITAT , NEW DELHI 6 DATE OF DICTATION 07.09.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07.09.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 07.09.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE TH E DICTATING MEMBER FOR PRONOUNCEMENT 07.09.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 07.09.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 11.09.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 11.09.2018 DATE ON WHICH FILE GOES TO THE HEAD CLERK. THE DATE ON WHICH FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER