ACIT, Ghaziabad V. M/s. Nazar Trading Pvt. Ltd., New Delhi

ITA 2997/DEL/2012

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 3424 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-04-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Next Hearing Date: 12-04-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 15-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI H K CHAUDHARY
• Assessee Lawyers: C S AGGARWAL; R P MALL ADVO

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI I.C. SUDHIR, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITAS NO.2992 TO 2997/DEL/2012 ASSESSMENT YEARS 2003-04, 2004-05, 2006-07 TO 2009- 10 ACIT, GHAZIABAD VS. M/S. NAZAR TRADING PVT. LTD., B-4/71, LAWRENCE ROAD, NEW DELHI. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI SHRI H.K. CHAUDHARY, CIT-DR., ASSESSEE(S) BY : SHRI C.S. AGGARWAL, SR. ADVOCATE AND SHRI R.P. MALL. ADVOCATE. / DATE OF HEARING : 13/04/2017 / DATE OF PRONOUNCEMENT: 21/04/2017 ORDER PER BENCH: THESE SIX APPEALS OF THE REVENUE ARISES FROM SIX D IFFERENT ORDER OF THE LEARNED CIT(A), MUZZAFARNAGAR EACH DATED 22T H SEPTEMBER, 2012 FOR THE ASSESSMENT YEAR 2003-04, 2004-05, 2006 -07, 2007-08, 2008-09 AND 2009-10. 2. AT THE OUTSET, LEARNED SR. ADVOCATE, SHRI C.S. A GGRAWAL POINTED OUT THAT THE INCOME TAX APPELLATE TRIBUNAL G BENC H, NEW DELHI VIDE ITS ORDER DATED 29.10.2014 WHICH IN FACT IS A CONSO LIDATED ORDER ALONG WITH MANY OTHER APPEALS AVAILABLE AT PAPER BOOK PAG ES 585 TO 697 HAVE ALREADY DECIDED THESE APPEALS, AND THEREFORE, THE R EVENUE SHOULD NOT ITAS NO.2992 TO 2997/DEL/2012 2 HAVE FILED THESE APPEALS BEFORE THE TRIBUNAL AGAIN. RATHER THE REVENUE SHOULD HAVE GONE TO THE HONBLE HIGH COURT AGAINST THE ORDER OF INCOME TAX APPELLATE TRIBUNAL PASSED ON 29.10.2014. ACCORDINGLY, THE APPEAL FILED BY REVENUE IS INFRUCTUOUS AND IS NOT M AINTAINABLE. 3. LEARNED DR, ON THE OTHER HAND, CONCEDED THE SAID FACTS AS ARGUED BY THE LEARNED SENIOR COUNSEL, MR. C.S. AGGRAWAL. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE FACTS OF THE CASE. ON PERUSAL OF ORDER OF HONBLE ITAT G BENCH , NEW DELHI DATED 29.10.2014 AVAILABLE AT PAPER BOOK 585 TO 697 WHERE IN THE CASE OF THE REVENUE AS WELL AS THE ASSESSEES APPEAL ALO NG WITH MANY OTHER APPEALS WERE DISPOSED OF BY ONE CONSOLIDATED ORDER DATED 29.10.2014. THE SAID APPEALS OF THE REVENUE IN ITA NO.2992 TO 2 997/D/2012 ALREADY STAND DISPOSED OF AND REVENUE SHOULD NOT HA VE FILE SUCH APPEALS BEFORE THE ITAT AGAIN, AND THEREFORE, SUCH APPEALS ARE NON MAINTAINABLE ON THIS FORUM AND HENCE HELD TO BE INF RUCTUOUS AND ARE DISMISSED. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS DAY 21 ST APRIL, 2017 SD/- SD/- (I.C. SUDHIR) (B.P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21/04/2017