M/s Vishwa Dharmayatan, New Delhi V. DCIT, New Delhi

ITA 2328/DEL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96960 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-08-2015
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: H
• Next Hearing Date: 04-08-2015
• Assessment Year: 2006-2007
• Appeal Filed On: 18-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J P CHANDREKAR
• Assessee Lawyers: SEKHON
• Keywords: Block assessment

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H NEW DELHI BEFORE SHRI G.C.GUPTA, VI C E PRESIDENT AND SHRI J.SUDHAKAR REDDY, A CCOUNTANT MEMBER ITA NO: 2472 /DEL/201 3 A Y : - 200 2 - 03 ITA NO: 2317 /DEL/20 13 A Y : - 200 4 - 05 ITA NO: 2323 /DEL/20 13 A Y : - 200 5 - 06 ITA NO: 2328 /DEL/20 13 A Y : - 200 6 - 07 VISHWA DHARMAYATAN VS. DCIT, C.C.20 C 18, 19 3 RD FLOOR, ARA CENTRE QUTAB INSTITUTIONAL AREA JHANDEWALAN EXTENSION NEW DELHI 110 016 NEW DELHI 110 055 PAN: AAATV 0507 B (APPELLANT) (RESPONDENT) APPELLANT BY : SH. M.S.SEKHON, C.A. RESPONDENT BY : SH. JP CHANDREKAR, SR.D.R. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER ALL T H ESE APPEALS ARE FILED BY THE ASSESSEE AND ARE DIRECTED AGAINST SEPARATE ORDER S OF THE LD.CIT(A), NEW DELHI . 2. THE ISSUE IN ALL THESE APPEALS IS, WHETHER THE INCOME IN QUESTION HAS TO BE ASSESSED IN THE HANDS OF THE ASSESSEE ON PROT ECTIVE OR SUBSTANTIVE BASIS. 3. THE LD.COUNSEL FOR THE ASSESSEE SUBMITS THAT THE ASSESSING OFFICER (AO) HAS MADE AN ADDITION ONLY ON PROTECTIVE BASIS BY REFERRING TO THE 2 REASONS GIVEN IN THE BLOCK ASSESSMENT ORDER IN THE CASE OF SHRI CHANDRA SWAMY. 4. AFTE R HEARING THE LD.SR.D.R., WE FIND THAT THE DELHI B BENCH OF THE TRIBUNAL IN ITA 1120/DEL/2011 TO 1124/DEL/2011 FOR THE A.Y. 2002 - 03 TO 2007 - 08 IN THE CASE OF SHRI CHANDRA S WAMY VS. A CIT AND IN ITA NOS. 1125/DEL/11 TO 1128/DEL/2011, AND IN ITA 1245/DEL/2011 TO 1247/DEL/2011 IN THE CROSS APPEALS IN THE CASE OF VISWA DHARMAYATAN, THE ASSESSEE AOP FOR THE AY 2002 - 03, 2005 - 06, 2006 - 07 AND 2007 - 08 VIDE ORDER DT. 21 ST OCTOBER, 2011 HAD SET ASIDE THE ASSESSMENTS. 4.1 . THE TRIBUNAL IN IT(SS)A NO.376/DEL/97 AND IT(S S)A NO.377/DEL/97 FOR THE BLOCK PERIOD 1.4.1986 TO 1.11.1996 ORDER DT. 6 TH APRIL, 2011 HAD PARTLY ALLOWED THE APPEAL. 4.2 . THE ASSESSEE SUBMITS THAT HE FILED AN APPLICATION BEFORE THE A.O. IN MAY, 2011, FOR GIVING EFFECT TO THE BLOCK ASSESSMENT APPEAL AND THAT NO ORDERS HAVE BEEN PASSED THEREON. 5. UNDER THE CIRCUMSTANCES, AS THE A.O. AS IS SEIZED OF THE MATTER, AND AS THE ORDERS OF THE ITAT IN THE BLOCK ASSESSMENT ORDER AND IN THE OTHER ORDERS HAVE A BEARING IN THESE APPEALS, WE DEEM IT APPROPRIATE TO REMAND ALL THESE APPEALS TO THE FILE OF THE A.O. FOR FRESH ADJUDICATION DE NOVO, AFTER CONSIDERING THE DECISIONS OF THIS BENCH OF THE TRIBUNAL DT. 6 TH APRIL,2011 AND 21.10.2011. HENCE ALL APPEALS OF THE ASSESSEE ARE SET ASIDE TO THE A.O. 6 . IN THE RES ULT, ALL THE APPEAL S BY THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 0 7 T H AUGUST, 2015 . S D / - S D / - ( G.C. GUPTA ) ( J.SUDHAKAR REDDY ) VICE PRESIDENT ACCOUNTANT MEMBER DATED: THE 0 7 T H AUGUST, 2015 3 *MANGA COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR