DCIT, New Delhi V. M/s. Candico (India) Ltd., New Delhi

ITA 3428/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4704 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2004-2005
• Appeal Filed On: 28-05-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ASHWANI SETH CA IN
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1/F : NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO:- 4664/DEL/2016 ( ASSESSMENT YEAR: 2013-14) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8, NEW DELHI. VS. M/S PAVITRA COMMERCIAL LTD., 108, ANSAL BHAWAN, 16, K.G MARG, NEW DELHI-110001. PAN NO: AAACP0299F APPELLANT RESPONDENT ITA NO:- 2300/DEL/2009 ( ASSESSMENT YEAR: 2006-07) INCOME TAX OFFICER, WARD 36(4), VIKAS BHAWAN, NEW DELHI. VS. SHRI RAKESH KUMAR GUPTA, PROP. M/S R.K. ASSOCIATES 57-A, SFS FLATS, MAYUR VIHAR, PHASE-III, DELHI-91. PAN NO: AAOPG3090Q APPELLANT RESPONDENT ITA NO:- 3190/DEL/2012 ( ASSESSMENT YEAR: 2003-04) INCOME TAX OFFICER, WARD-2(1), MEERUT. VS. SHRI PRAN NATH SHARMA, 821-TILAK ROAD, MEERUT. PAN NO: BJXPS9351P APPELLANT RESPONDENT ITA NO:- 3888/DEL/2015 ( ASSESSMENT YEAR: 2010-11) THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NOIDA. AAYKAR BHAWAN, A-2D, SECTOR-24, VS. SMT. RITU KAPOOR, FLAT NO.-68, RAJAT VIHAR, SECTOR- 62, NOIDA. PAN NO: AGKPK1712H 2 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. NOIDA - 201301 APPELLANT RESPONDENT CROSS OBJECTION NO.-371/DEL/2015 ARISING OUT OF ITA NO.3888/DEL/2015- ASSESSMEN T YEAR- 2010-11 SMT. RITU KAPOOR, FLAT NO.-68, RAJAT VIHAR, SECTOR-62, NOIDA. PAN NO: AGKPK1712H VS. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, NOIDA. AAYKAR BHAWAN, A-2D, SECTOR-24, NOIDA-201301 APPELLANT RESPONDENT ITA NO:- 5728/DEL/2015 ( ASSESSMENT YEAR: 2003-04) ASSISTANT COMMISSIONER OF INCOME - TAX, CENTRAL CIRCLE-15. VS. M/S MADHUSUDAN CONSTRUCTION PVT. LTD., NOW SURIDHI INFRACON PVT. LTD., PLOT NO. 1, BG-1, BG-2, PASCHIM PURI, NEW DELHI-110063. PAN NO: AADCM7827P APPELLANT RESPONDENT ITA NO:- 5730/DEL/2015 ( ASSESSMENT YEAR: 2008-09) A SSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-15. VS. M/S MADHUSUDAN CONSTRUCTION PVT. LTD., NOW SURIDHI INFRACON PVT. LTD., PLOT NO. 1, BG-1, BG-2, PASCHIM PURI, NEW DELHI-110063. PAN NO: AADCM7827P APPELLANT RESPONDENT ITA NO:- 4849/DEL/2015 ( ASSESSMENT YEAR: 2011-12) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE-27(2), NEW DELHI. VS. M/S WELLWORTH CONSTRUCTION PVT. LTD., A-307, ANSAL CHAMBER-I, 3, BHIKAJI CAMA PLACE, NEW DELHI. 3 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. PAN NO: AAACW5591M APPELLANT RESPONDENT ITA NO:- 4867/DEL/2015 ( ASSESSMENT YEAR: 2009-10) A SSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-9(1), ROOM NO. 163, C.R. BUILDING, NEW DELHI. VS. M/S STARCON INFRA PROJECTS PVT. LTD. C-101-102,NEAR DEFENCE COLONY FLYOVER MARKET, LAJPAT NAGAR-1, NEW DELHI. PAN NO: AAJCS7141Q APPELLANT RESPONDENT ITA NO:- 3898/DEL/2015 ( ASSESSMENT YEAR: 2010-11) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-10 (1), NEW DELHI. VS. M/S GEBR PFEIFFER (INDIA) PVT. LTD., VISHWA SADAN, 607, DISTRICT CENTRE, JANAKPURI, DELHI- 110019. PAN NO: AABCG3002E APPELLANT RESPONDENT ITA NO:- 3908/DEL/2015 ( ASSESSMENT YEAR: 2010-11) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 11(1), NEW DELHI. VS. M/S HARIG INDIA PVT. LTD., B-22, VASANT VIHAR, NEW DELHI. PAN NO: AAACH0756M APPELLANT RESPONDENT ITA NO:- 5279/DEL/2015 ( ASSESSMENT YEAR: 2010-11) ASSISTANT COMMISSIONER OF INCOME SHRI ANIL MINDA, 4 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. TAX, CENTRAL CIRCLE-13, NEW DELHI. VS. A - 9, ASHOK VIHAR, PHASE - 1, NEW DELHI. PAN NO: AATPM3795M APPELLANT RESPONDENT ITA NO:- 5275/DEL/2015 ( ASSESSMENT YEAR: 2011-12) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7(1) NEW DELHI. VS. M/S DELHI PRESS PATRA PRAKASHAN PVT. LTD. NEW DELHI-110055. PAN NO: AAACD3244J APPELLANT RESPONDENT ITA NO:- 5723/DEL/2015 ( ASSESSMENT YEAR: 2012-13) A SSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DEHRADUN. VS. SHRI DHARMA NAND BHATT, HOTEL SIDHARTH PARADISE,2, HARDWAR ROAD, DEHRADUN. PAN NO: AEYPB6388J APPELLANT RESPONDENT ITA NO:- 6190/DEL/2015 ( ASSESSMENT YEAR: 2011-12) INCOME TAX OFFICER, WARD-2(1), NEW DELHI. VS. M/S AKJ FINCAP LTD., 302-303,NDSE-2, SOUTH EXTN. PLAZA-1 NEAR LEELARAM MARKET, MASJIT MOTH, NEW DELHI-110049. PAN NO: AAACA6576G APPELLANT RESPONDENT ITA NO:- 6595/DEL/2015 ( ASSESSMENT YEAR: 2009-10) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), E-2 BLOCK, PRATYAKSH KAR BHAWAN, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, VS. JESUS & MARY DELHI EDUCATIONAL SOCIETY, BANGLA SAHIB MARG, NEW DELHI-110001. PAN NO: AAATJ0399K 5 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. NEW DELHI - 110002. APPELLANT RESPONDENT ITA NO:- 722/DEL/2016 ( ASSESSMENT YEAR: 2011-12) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE-17(1), NEW DELHI. VS. M/S MOUNTAIN VALLEY SPRINGS INDIA PVT. LTD., NEW DELHI. PAN NO: AADCM6630J APPELLANT RESPONDENT ITA NO:- 693/DEL/2016 ( ASSESSMENT YEAR: 2004-05) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2), NEW DELHI. VS. M/S HEWITT ASSOCIATES (INDIA) PVT. LTD., (NOW AON SERVICES INDIA P. LTD.) 710, ANSAL CHAMBERS-II,6 BHIKHAJI CAMA PLACE, NEW DELHI. PAN NO: AABCH1559D APPELLANT RESPONDENT ITA NO:- 1289/DEL/2014 ( ASSESSMENT YEAR: 2007-08) D EPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, NEW DELHI. VS. PRASHANK BINDAL, G-299, PREET VIHAR, NEW DELHI-110092 PAN NO: ACTPB6727A APPELLANT RESPONDENT ITA NO:- 2637/DEL/2016 ( ASSESSMENT YEAR: 2011-12) INCOME TAX OFFICER, WARD-34(4), NEW DELHI. VS. SH. NARENDER KUMAR JAIN, C/O SH. KAPIL GOEL ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI-110085. PAN NO: AATPJ8963C 6 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. APPELLANT RESPONDENT ITA NO:- 6190/DEL/2014 ( ASSESSMENT YEAR: 2010-11) DY. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), NEW DELHI. VS. M/S PASHUPATI SPINNING & WEAVING MILLS LTD., 1501, NIRMAL TOWER, 26 BARAKHAMBA ROAD, NEW DELHI-110001. PAN NO: AAACP0164H APPELLANT RESPONDENT ITA NO:- 1438/DEL/2015 ( ASSESSMENT YEAR: 2010-11) A SSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-20(1), NEW DELHI. VS. M/S PRABHATAM ADVERTISING PVT. LTD., 38, RANI JHANSI ROAD, JHANDEWALAN, NEW DELHI-110055. PAN NO: AAECP0417B APPELLANT RESPONDENT ITA NO:- 2934/DEL/2015 ( ASSESSMENT YEAR: 2011-12) INCOME TAX OFFICER, WARD-33(2), NEW DELHI. VS. SH. SANDEEP PAHWA, C-6/13, GROUND FLOOR, VASANT VIHAR, NEW DELHI-110057. PAN NO: AAAPP3251E APPELLANT RESPONDENT ITA NO:- 2890/DEL/2013 ( ASSESSMENT YEAR: 2008-09) INCOME TAX OFFICER, WARD- 2(2), MEERUT. VS. SH. RADHEY SHYAM MITTAL, PROP. M/S MITTAL PAPER MART, 59, SURAJKUND ROAD, ARYA NAGAR, MEERUT. PAN NO: ABXPM1651P 7 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. APPELLANT RESPONDENT ITA NO:- 2942/DEL/2015 ( ASSESSMENT YEAR: 2009-10) INCOME TAX OFFICER, WARD 43(2) NEW DELHI. VS. SH. SURENDER SINGH, S/O SH. SURAJ BHAN, H. NO. 252, VPO UJWA, NEW DELHI-110043. PAN NO: ASQPS8402A APPELLANT RESPONDENT ITA NO:- 5136, 5138 & 5141/DEL/2013 ( ASSESSMENT YEAR: 2003-04, 2005-06 & 2008-09) A SSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-19, NEW DELHI. VS. M/S PRIME NATURAL FROZEN FOODS EXPORT PVT. LTD., 304, PATRAKAR COLONY, JAWAHAR NAGAR, JAIPUR. PAN NO: AABCP1143K APPELLANT RESPONDENT ITA NO:- 3633/DEL/2014 ( ASSESSMENT YEAR: 1996-97) A SSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-23, NEW DELHI. VS. M/S PRAHLAD FINANCE & CAPITAL PVT. LTD., R.D.C-131, RAJ NAGAR, GHAZIABAD, (UP) PAN NO: AAACP2619K APPELLANT RESPONDENT ITA NO:- 1889/DEL/2014 ( ASSESSMENT YEAR: 2006-07) DEPUTY DIRECTOR OF INCOME TAX, (INTERNATIONAL. TAXATION), NOIDA, ROOM NO. 506, AYAKAR BHAWAN, PLOT NO. A-2D, SECTOR-24, NOIDA- 201301. VS. M/S PT. L.P. DISPLAY INDONESIA, BLOCK-G, CITRILUNG, BEKASI, JAWA, BHARAT, INDONESIA. PAN NO: AACCL2631H APPELLANT RESPONDENT 8 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. ITA NO:- 2589/DEL/2013 ( ASSESSMENT YEAR: 2009-10) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE-15(1), C.R. BUILDING, I.P. ESTATE, NEW DELHI. VS. M/S RRRB ENERGY LIMITED, GA-1/B1, EXTN., MOHAN CO-OP. INDL. ESTATE, NEW DELHI. PAN NO: AAACV0109N APPELLANT RESPONDENT ITA NO:- 6630/DEL/2013 ( ASSESSMENT YEAR: 2010-11) D EPUTY COMMISSIONER OF INCOME TAX, CIRCLE-15(1), C.R. BUILDING, I.P. ESTATE, NEW DELHI. VS. M/S RRB ENERGY LTD., GA-1/B1, EXTN., MOHAN CO- OPERATIVE INDUSTRIAL ESTATE, MATHURA ROAD, NEW DELHI-44. PAN NO: AAACV0109N APPELLANT RESPONDENT ITA NO:- 2136 & 2137/DEL/2015 ( ASSESSMENT YEAR: 2007-08 & 2010-11) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, FARIDABAD. VS. SH. PURSHOTTAM LAL GUPTA, S/O SHRI RAMJI LAL, #B-271, NEHRU GROUND, NIT, FARIDABAD- 121001. PAN NO: AALPG3424H APPELLANT RESPONDENT ITA NO:- 4051/DEL/2015 ( ASSESSMENT YEAR: 2010-11) A SSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-32 (1), NEW DELHI. VS. SH. RAJ KUMAR JAIN, C/O M/S RRA TAXI INDIA D-28, SOUTH EXTENSION, PART-I, NEW DELHI. PAN NO: AAGPJ5125R APPELLANT RESPONDENT 9 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. ITA NO:- 4374/DEL/2015 ( ASSESSMENT YEAR: 2010-11) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-77(1), NEW DELHI. VS. M/S SPICE RETAIL LTD., (FORMERLY HOTSPOTS RETAIL PVT. LTD.,) B-1, B-BLOCK, JANAKPURI COMMUNITY CENTRE, JANAKPURI, NEW DELHI-110058. PAN NO: AAACM0294P APPELLANT RESPONDENT ITA NO:- 4863/DEL/2015 ( ASSESSMENT YEAR: 2007-08) ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-9(1), ROOM NO. 163, C.R. BUILDING, NEW DELHI. VS. M/S SOBHAGYAM REALTORS PVT. LTD., C/O KAPIL GOEL ADVOCATE, F-26/124, SECTOR-7, ROHINI, DELHI. PAN NO: AAJCS3352F APPELLANT RESPONDENT ITA NO:- 3137/DEL/2013 ( ASSESSMENT YEAR: 2007-08) INCOME TAX OFFICER, WARD-12(4), C.R. BLDG., NEW DELHI. VS. SH. RAMESH CHAND AGGARWAL, M-1,NDSE-II, NEW DELHI. PAN NO: AAEPA5411D APPELLANT RESPONDENT ITA NO:- 6642/DEL/2015 ( ASSESSMENT YEAR: 2007-08) D EPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-31, NEW DELHI. VS. M/S SHIVRAJ PROPERTIES PVT. LTD., PLOT NO. J-1, BLOCK B-1, MOHAN CORPORATE INDUSTRIAL AREA, MATHURA ROAD, NEW DELHI- 110001. PAN NO: AAJCS0741E APPELLANT RESPONDENT 10 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. ITA NO:- 5499/DEL/2014 ( ASSESSMENT YEAR: 1985-86) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-14, NEW DELHI. VS. M/S PRAKASH INDUSTRIES LTD., 15 KM, DELHI ROAD, HISAR, HARYANA. PAN NO: AABCP6765H APPELLANT RESPONDENT ITA NO:- 2220/DEL/2014 ( ASSESSMENT YEAR: 2007-08) D EPUTY COMMISSIONER OF INCOME TAX, , CIRCLE-14(1), NEW DELHI. VS. M/S PVR LTD., 61, BASANT LOK, VASANT VIHAR, NEW DELHI. PAN NO: AAACP4526D APPELLANT RESPONDENT ITA NO:- 5356/DEL/2010 ( ASSESSMENT YEAR: 2003-04) ADIT, CIRCLE-291),INTERNATIONAL TAXATION, NEW DELHI. VS. M/S RAYTHEON COMPANY, C/O S.R. BATLIBOI & CO. GOLF VIEW CORPORATE TOWER-B, SECTOR-42, SECTOR ROAD, GURGAON. PAN NO: AADCR3511P APPELLANT RESPONDENT ITA NO:- 2928/DEL/2015 ( ASSESSMENT YEAR: 2007-08) DCIT, CENTRAL CIRCLE, 2 ND FLOOR, ARTO COMPLEX, SECTOR-33, NOIDA. VS. M/S PRATEEK RESORTS AND BUILDERS PVT. LTD., 111/2, RAJPUR ROAD, DEHRADUN. PAN NO: AAHFP4669F APPELLANT RESPONDENT ITA NO:- 2092/DEL/2014 ( ASSESSMENT YEAR: 2010-11) 11 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. ACIT, CIRCLE-2, GHAZIABAD. VS. M/S RAM CHEMELI CHADHA VISWAS GIRLS COLLEGE, C-22 MEERUT ROAD INDL. AREA, GHAZIABAD. PAN NO: AAATR8501R APPELLANT RESPONDENT CROSS OBJECTION NO.-09/DEL/2018 (ARISING OUT OF ITA NO:- 2092/DEL/2014 ( ASSESSMENT YEAR: 2010-11) M/S RAM CHEMELI CHADHA VISWAS GIRLS COLLEGE, C-22 MEERUT ROAD INDL. AREA, GHAZIABAD. PAN NO: AAATR8501R VS. ACIT, CIRCLE-2, GHAZIABAD. APPELLANT RESPONDENT ITA NO:- 1997/DEL/2015 ( ASSESSMENT YEAR: 2011-12) DCIT, CIRCLE, HARDWAR D-29 & 30, OLD INDUSTRIAL AREA, HARIDWAR. VS. M/S R.V. MANPOWER SOLUTION, L-28Q, SHIV LOK COLONY, HARIDWAR. PAN NO: AAKFR7189M APPELLANT RESPONDENT ITA NO:- 4368/DEL/2014 ( ASSESSMENT YEAR: 2010-11) INCOME TAX OFFICER, WARD 29(4), NEW DELHI. VS. SH. ROHIT SHARMA, AK-88, SHALIMAR BAGH, DELHI-110088. PAN NO: AANPS4622D APPELLANT RESPONDENT ITA NO:- 2876/DEL/2014 ( ASSESSMENT YEAR: 2005-06) DCIT, SH. PAWAN KUMAR GUPTA, 12 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. CENTRAL CIRCLE - 5, DELHI. VS. A - 488, A - 490,A - 491, POCKET - 00, ROHINI, SECTOR-2, DELHI-110085. PAN NO: AAEPG8701G APPELLANT RESPONDENT ITA NO:- 5906/DEL/2014 ( ASSESSMENT YEAR: 2007-08) ACIT, CIRCLE-II, BLOCK-B, NEW CGO COMPLEX, NH-IV, N.I.T., FARIDABAD. VS. SH. PURSHOTTAM LAL GUPTA PROP., M/S METAL TRADING CO., B_271, NEHRU GROUND, N.I.T., FARIDABAD. PAN NO: AALPG3424H APPELLANT RESPONDENT ITA NO:- 3735/DEL/2013 ( ASSESSMENT YEAR: 2009-10) THE INCOME TAX OFFICER, WARD-23(1), NEW DELHI. VS. SMT. PUNEET SALUJA, E-317, GREATER KAILASH-I, NEW DELHI-110048. PAN NO: AIGPS2924P APPELLANT RESPONDENT ITA NO:- 3428/DEL/2015 ( ASSESSMENT YEAR: 2004-05) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(2), NEW DELHI. VS. M/S CANDICO (INDIA) LTD. NEW DELHI. PAN NO: AAACC4180E APPELLANT RESPONDENT ITA NO:- 1733/DEL/2015 ( ASSESSMENT YEAR: 2010-11) DCIT, M/S PUMA REALTORS PVT. LTD., 13 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. CENTRAL CIRCLE - 26, NEW DELHI. VS. 5 - DHANRAJ CHAMBER, 1 ST FLOOR, SATBARI, NEW DELHI. PAN NO: AADCP6870D APPELLANT RESPONDENT CROSS OBJECTION NO.-301/DEL/2015 (ARISING OUT OF ITA NO:- 1733/DEL/2015 ( ASSESSMENT YEAR: 2010-11) M/S PUMA REALTORS PVT. LTD., 5-DHANRAJ CHAMBER, 1 ST FLOOR, SATBARI, NEW DELHI. PAN NO: AADCP6870D VS. DCIT, CENTRAL CIRCLE-26, NEW DELHI APPELLANT RESPONDENT ITA NO:- 4391/DEL/2015 ( ASSESSMENT YEAR: 2011-12) ACIT, CENTRAL CIRCLE-28, NEW DELHI. VS. M/S CHAHAT GARMENTS PVT. LTD., C-691, NEW FRIENDS COLONY, NEW DELHI. PAN NO: AACCC5467G APPELLANT RESPONDENT ITA NO:- 6099/DEL/2014 ( ASSESSMENT YEAR: 2009-10) DCIT, CENTRAL CIRCLE-18, ROOM NO. 327, 3 RD FLOOR, ARA CENTRE, E-2, JHANDEWALAN EXTN., NEW DELHI. VS. M/S PARAMOUNT PROPBUILD PVT. LTD., H-123, SECTOR-63, NOIDA. PAN NO: AADCP5228P APPELLANT RESPONDENT ITA NO:- 4871/DEL/2015 ( ASSESSMENT YEAR: 2009-10) THE INCOME TAX OFFICER, M/S AAA BUILDWELL PVT. LTD., 14 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. WARD - 1(1), NEW DELHI. VS. G - 79, PREET VIHAR, DELHI-110092. PAN NO: AAFCA2704D APPELLANT RESPONDENT CROSS OBJECTION NO.-362/DEL/2015 (ARISING OUT OF ITA NO:- 4871/DEL/2015 ( ASSESSMENT YEAR: 2009-10) M/S AAA BUILDWELL PVT. LTD., G-79, PREET VIHAR, DELHI-110092. PAN NO: AAFCA2704D VS. THE INCOME TAX OFFICER, WARD-1(1), C.R. BUILDING, NEW DELHI. APPELLANT RESPONDENT ITA NO:- 3376/DEL/2009 ( ASSESSMENT YEAR: 2005-06) ACIT, CENTRAL CIRCLE-17, JHANDEWALAN, NEW DELHI. VS. SH. OM PRAKASH BHATIA, 606/607,KATRA ISHWAR BHAWAN, KHARI BAOLI, DELHI. PAN NO: AADPB7746H APPELLANT RESPONDENT ITA NO:- 5331/DEL/2016 ( ASSESSMENT YEAR: 2008-09) ACIT, CENTRAL CIRCLE-14, NEW DELHI. VS. SH. PARMINDER SINGH KALRA, A-29, FRIENDS COLONY, NEW DELHI-110065. PAN NO: AAJPK2441E APPELLANT RESPONDENT CROSS OBJECTION NO.-341/DEL/2016 (ARISING OUT OF ITA NO:- 5331/DEL/2016 ( ASSESSMENT YEAR: 2008-09) SH. PARMINDER SINGH KALRA, A-29, FRIENDS COLONY EAST, NEW DELHI-110065. PAN NO: AAJPK2441E VS. ACIT, CENTRAL CIRCLE-14, NEW DELHI. 15 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. APPELLANT RESPONDENT ITA NO:- 1773/DEL/2015 ( ASSESSMENT YEAR: 2011-12) THE INCOME TAX OFFICER, WARD-2, REWARI. VS. SMT. PREM LATA JAIN, 5028, RAWLIHAT DISTT., REWARI. PAN NO: ADEPJ5043M APPELLANT RESPONDENT ITA NO:- 2193/DEL/2015 ( ASSESSMENT YEAR: 2006-07) ACIT, CIRCLE-20(2), NEW DELHI. VS. M/S R.L. STEELS & ENERGY LTD., 70,MITTAL BHAWAN, DARYA GANJ, NEW DELHI-110002. PAN NO: AAACR5809B APPELLANT RESPONDENT ITA NO:- 4371/DEL/2015 ( ASSESSMENT YEAR: 2011-12) INCOME TAX OFFICER, (E), TRUST WARD 1(1), DELHI. VS. ALL INDIA J.D. EDUCATIONAL SOCIETY, NU-23-A, PITAMPURA, NEW DELHI-110034. PAN NO: AABTA2095C APPELLANT RESPONDENT FOR REVENUE : SH. ATIQ AHMED, SR. DR FOR ASSESSEE : SH. ASHWANI SETH, CA (IN ITA NO. 4664/DEL/2016) SH. SHAILESH GUPTA, ADV (IN ITA NO. 3888/DEL/2015 & C.O NO. 371/DEL/2015) SH. SHAILESH GUPTA, ADV. (IN ITA NO. 3898/DEL/2015) SH. KAPIL GOEL, ADV. (IN ITA NO. 2637/DEL/2016) SH. LALIT MOHAN (IN ITA NO. 1438/DEL/2015) 16 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. FOR ASSESSEE : FOR ASSESSEE : SH. LALIT MOHAN (IN ITA NO.-2934/DEL/2015) SH. SHIVANG RASTOGI, ADV. (IN ITA NO. 2890/DEL/2013) SH. SAMEEP GUPTA, ADV. (IN ITA NOS.-5136, 5138 & 5141 /DEL/2013) SH. AKHILESH KUMAR, ADV. (IN ITA NO. 3633/DEL/2014) SH. AMIT SRIVASTAVA, ADV. (IN ITA NO. 1889/DEL/2014) SH. V. RAJA KUMAR, ADV. (IN ITA NO. 2589 & 6630/DEL/2013) SH. K.C. SINGHAL, ADV. (IN ITA NO. 2136 & 2137/DEL/2015) SH. AKSHAY UPPAL, CA (IN ITA NO. 4374/DEL/2015 SH. SAMEEP GUPTA, ADV. (IN ITA NO. 5499/DEL/2014) SH. V.K. GARG, ADV. (IN ITA NO.2220/DEL/2014) SH. PARTH, ADV. (IN ITA NO-5356/DEL/2010) SH. SALIL AGGARWAL, ADV. (IN ITA NO.-4368/DEL/2014) SH. K.C. SINGHAL, ADV. (IN ITA NO.- 5906/DEL/2014) SH. SHIVANSH PANDYA, ADV. (IN ITA NO.- 3735/DEL/2013) SH. GAURAV GOEL, C.A (IN ITA NO.-1733/DEL/2015 & C.O NO. 301/DEL/2015) SH. DEEPESH GARG, ADV. (IN ITA NO.-6099/DEL/2014) SH. NIPUN MITTAL, CA (IN ITA NO.-4871/DEL/2015 & C.O.362/DEL/2015) SH. DEEPESH GARG, ADV. (IN ITA NO.-3376/DEL/2009) SH. ASHISH GOEL, ADV. (IN ITA NO.-5331/DEL/2016 & C.O. 341/DEL/2016) SH. RANJAN CHOPRA, C.A. 17 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. (IN ITA NO. - 2193/DEL/2015) NONE APPEARED IN REMAINING APPEALS. DATE OF HEARING : 02.08.2018 DATE OF PRONOUNCEMENT : 02 .08.2018 ORDER PER BENCH : THIS ORDER SHALL DISPOSE OFF THE ABOVE DEPARTMENT AL APPEALS FILED BY THE REVENUE AND THE CROSS OBJECTIONS FILED BY SO ME OF THE ASSESSEES. 2. WE HAVE HEARD THE LEARNED D.R. AND LEARNED COUN SEL FOR THE ASSESSEES WHOSOEVER HAVE APPEARED IN THEIR RESPECTI VE CASES. 3. THE ABOVE MATTERS HAVE BEEN PREPONED FOR HEARIN G WITH THE APPROVAL OF THE HONBLE PRESIDENT. NOTICE IS GIVEN TO BOTH PARTIES ON NOTICE BOARD. 4. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEALS ARE LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEE N DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE W HERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALS O DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDI NG APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS B ELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN V IEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEALS. LE ARNED COUNSEL FOR THE ASSESSEES IN THEIR RESPECTIVE CROSS OBJECTIONS DID NOT PRESS THE CROSS 18 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. OBJECTIONS AS THE SAME HAVE BECOME INFRUCTUOUS. IN C.O.NO.09/DEL./2018 NONE APPEARED ON BEHALF OF THE ASSESSEE. WE FIND TH AT THIS CROSS OBJECTION IS ALSO FILED IN SUPPORT OF THE ORDER OF THE LEARNED C IT(A) ONLY. NO INDEPENDENT RELIEF HAVE BEEN SOUGHT IN THIS CROSS OBJECTION. TH EREFORE, ON DISMISSAL OF THE DEPARTMENTAL APPEAL, THE SAME HAS ALSO BECOME INFRU CTUOUS AND AS SUCH DISMISSED. WE MAY ALSO NOTE THAT THE APPEALS OF THE DEPARTMENT ABOVE WOULD NOT FALL WITHIN THE EXCEPTIONS PROVIDED IN THE BOAR D CIRCULAR. IN THE RESULT, ALL THE DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE AS HA VE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. ALL DEPARTMENTAL APPEALS ARE DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. D.R. THE C ROSS OBJECTIONS ARE ALSO DISMISSED AS NOTED ABOVE. 5. COPY OF THE ORDER BE PLACED IN EACH FILE. ORDER PRONOUNCED IN THE OPEN COURT ON 02/8/2018 SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 02.08.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT 19 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS. ASSISTANT REGISTRAR ITAT NEW DELHI DATE OF DICTATION 02/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 02/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 2 /8/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2/8 /2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 2/8/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 20 ITA NO.-4664/DEL/2016 & 62 OTHERS APPEALS.