Madhur Buildcon Private Limited, New Delhi V. ACIT Central Circle-26, New Delhi

ITA 208/DEL/2021

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0676 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-10-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 16-10-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 15-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. KUL BHARAT, JUDICIAL MEMBER ITA No.208 to 211/Del/2021 Assessment Years: 2011-12 to 2014-15 Madhur Buildcom Pvt. Ltd. 325, Vardhman Grand Plaza, Manglam Place, Sector-03, Rohini, New Delhi PAN No.AAFCM9969G Vs ACIT Central Circle – 26 New Delhi (APPELLANT) (RESPONDENT) Appellant Sh. Ramesh Goyal, CA Sh. Lakshya Goyal, Advocate Respondent Ms. Sarita Kumari, CIT DR Date of hearing: 17/10/2022 Date of Pronouncement: 17/10/2022 ORDER PER N.K. BILLAIYA, AM: ITA No. 208, 209, 210 and 211/Del/2021 are appeals by the assessee preferred against a consolidated order of the CIT(A)-29, New Delhi dated 05.02.2020 by which the CIT(A) disposed the appeals of the assessee for A.Y.2011-12, 2012-13,2013-14 and 2014-15. 2 2. All these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. At the very outset the Counsel for the assessee stated that this Tribunal vide order dated 18.01.2022 in a bunch of appeals pertaining to M/s. Kaksh Impex Pvt. Ltd., M/s. Paksh Marketing Pvt. Ltd., M/s. Vrindavan Infra Developers Pvt. Ltd., and M/s. Madhur Buildcom Pvt. Ltd. have disposed of the bunch of appeals having identical issues and identical underlying facts in the issues. 4. The Counsel pointed out that ITA No.212/Del/2021 in that bunch of appeals pertained to the assessee Madhur Buildcom Private Limited for A.Y.2016-17 and the consolidated order of the CIT(A) in the present appeal has also considered A.Y. 2016-17. 5. Though the DR strongly supported the findings of the CIT(A) and read para 4.3 on page 44 of the order to butteress her submission but could not bring any distinguishing decision in favour of the revenue. 6. We have given a thoughtful consideration to the orders of the authorities below. The CIT(A) while deciding the appeal of the assessee held as under :- 3 4 7. We find that this Tribunal in ITA No.212/Del/2021 for A.Y.2016-17 vide order dated 18.01.2022 had considered identical facts and held as under :- xxxxx 5 8. Respectfully following the decision of the coordinate Bench we direct the AO to delete the impugned addition. 9. In the result, all the appeals filed by the assessee are allowed. 6 10. Decision announced in the open court on 17.10.2022. Sd/- Sd/- (KUL BHARAT) (N. K. BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER *NEHA, Sr. Private Secretary* Date:- .10.2022 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Date of dictation 17.10.2022 Date on which the typed draft is placed before the dictating Member 17.10.2022 Date on which the typed draft is placed before the Other member 17.10.2022 Date on which the approved draft comes to the Sr.PS/PS 17.10.2022 Date on which the fair order is placed before the Dictating Member for Pronouncement 17.10.2022 Date on which the fair order comes back to the Sr. PS/ PS 17.10.2022 Date on which the final order is uploaded on the website of ITAT 17.10.2022 Date on which the file goes to the Bench Clerk 17.10.2022 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