M/s. BLA- MK(JV), New Delhi V. ITO, New Delhi

ITA 3630/DEL/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 7401 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: G JOHNSON
• Assessee Lawyers: UMESH KASHYAP

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI G.D.AGRAWAL, HONBLE VICE PRES IDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA NO.-3630/DEL/2015 ( ASSESSMENT YEAR: 2010-11) BLA-MK(JV) 38, LGF, NEW MANDAKINI, NRI COMPLEX, GREATER KAILASH, PART-IV NEW DELHI PAN : AAHFB9154H VS . ITO WARD-38(1) NEW DELHI APPELLANT RESPONDENT ASSESSEE BY: SH. UMESH KASHYAP, CA REVENUE BY: SHRI G JOHNSON, SR.DR ORDER PER SUDHANSHU SRIVASTAVA, J.M.: THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST O RDER DATED 01.01.2015 PASSED BY THE LD. CIT (APPEALS)-20, NEW DELHI FOR ASSESSMENT YEAR 2010-11. 2. AT THE OUTSET, THE LD. AUTHORISED REPRESENTATIVE SUBMITTED THAT THE ASSESSEES APPEAL RELATES TO THE TREATMENT OF THE ASSESSEE JOINT VENTURE AS ASSOCIATION OF PERSONS (AOP) BY TH E ASSESSING DATE OF HEARING 11.10.2018 DATE OF PRONOUNCEMENT .01.2019 2 ITA N O. 3630/DEL/2015 (BLA-MK(JV)) OFFICER. THE LD. AUTHORISED REPRESENTATIVE ALSO SUB MITTED THAT A SIMILAR ISSUE HAD ARISEN IN ASSESSMENT YEAR 2009-10 AND THE ITAT IN THAT YEAR, ON THE MATTER REACHING THE ITAT, HAD RESTORED THE ISSUE TO THE FILE OF THE LD. CIT (APPEALS) WITH THE DIRECTION THAT THE ASSESSEES CASE MAY BE DECIDED IN TERMS OF INSTRUCT IONS CONTAINED IN CIRCULAR NO. 07/2016 DATED 7 TH MARCH, 2016. IT WAS PRAYED THAT A SIMILAR DIRECTION MAY BE ISSUED IN THE PRESENT AP PEAL ALSO AND THE MATTER MAY BE RESTORED TO THE FILE OF THE LD. C IT (APPEALS). 3. THE LD. SR. DEPARTMENTAL REPRESENTATIVE HAD NO O BJECTION TO THE ASSESSEES APPEAL BEING RESTORED TO THE FILE OF THE LD. CIT (APPEALS) WITH DIRECTIONS AS AFORESAID. 4. HAVING HEARD THE RIVAL SUBMISSIONS AND AFTER HAV ING PERUSED THE RELEVANT RECORDS, WE NOTE THAT ASSESSEES APPEA L FOR ASSESSMENT YEAR 2009-10 IN ITA NO. 2190/DEL/2013 WAS RESTORED TO THE FILE OF THE LD. CIT (APPEALS) ON IDENTICAL ISSUE VIDE ORDER DATED 28.12.2016. ACCORDINGLY, IN VIEW OF THE CONSENT OF BOTH THE PARTIES IN THE PRESENT APPEAL, WE RESTORE THE ISSUE TO THE FILE OF THE LD. CIT (APPEALS) WITH THE DIRECTION THAT THE ASSESSEES CA SE MAY BE DECIDED IN TERMS OF THE INSTRUCTIONS CONTAINED IN C IRCULAR NO. 07/2016 DATED 7 TH MARCH, 2016 AFTER AFFORDING DUE OPPORTUNITY TO THE ASSESSEE. 3 ITA N O. 3630/DEL/2015 (BLA-MK(JV)) 5. IN THE FINAL RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 09.01.2019. SD/- SD/- (G.D.AGRAWAL) (SUDHANSHU SR IVASTAVA) VICE PRESIDENT JUDICIA L MEMBER DATED: 09.01.2019 *BR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI