Sad Bhawna Trust, Delhi V. ACIT, Central Circle- 6, New Delhi

ITA 3976/DEL/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 9372 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-12-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2011-2012
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S RANA
• Keywords: Document seized; Documents seized
• Section: 143(3); 6; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: G NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER & SHRI N.S.SAINI, ACCOUNTANT MEMBER ITA NO.-3972-3978/DEL/2017 (ASSESSMENT YEAR: 2007-08, 2008-09, 2009- 10, 2010-11, 2011-12, 2012-13, 2 013-14) M/S. SAD BHAWANA TRUST C/O KAPIL GOEL ADV. F-26/124 SECTOR 7 ROHINI DELHI 110085 PAN : VS ACIT, CENTRAL CIRCLE-6, NEW DELHI ASSESSEE BY SHRI P.C.YADAV, ADV. REVENUE BY SHRI S.S.RANA, CIT-DR ORDER PER N.S.SAINI, ACCOUNTANT MEMBER : ALL THESE APPEALS ARE PREFERRED BY THE ASSESSEE. I TA NOS. 3972- 78/DEL/2017 ARE ASSESSEES APPEAL AGAINST ORDER DAT ED 31.03.2017 PASSED BY THE LD. CIT (APPEALS)-25 FOR ASSESSMENT Y EAR 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-1 4 RESPECTIVELY. SINCE ALL THE APPEALS INVOLVED IDENTICAL ISSUES, T HE SAME WERE HEARD TOGETHER FOR THE SAKE OF CONVENIENCE. (I) GROUNDS OF APPEAL OF ITA NO. 3972/DEL/2017 FOR ASSESSMENT YEAR 2007-08 : DATE OF HEARING 18.12.2018 DATE OF PRONOUNCEMENT 19.12.2018 2 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C ARE VOID AB INITIO 1. THAT AS PER PROVISO TO SECTION 153C, 6 YEARS HAVE TO BE RECKONED FROM DATE OF RECORDING OF SATISFACTION NOT E I.E. 10.03.2014 WHICH FALLS IN F.Y. 2013-14 I.E. A.Y. 20 14-15 ACCORDINGLY PRECEDING SIX YEARS I.E. A.Y. 2008-09 T O 2013- 14 CAN ONLY BE ASSESSED U/S 153C AND PRESENT ASSESSMENT FRAMED U/S 153C FOR A.Y. 2007-08 IS TIME BARRED, ILLEGAL, VOID-AB-INITIO AND REQUIRES TO BE DECLARED AS NULLITY. 2. THAT AS PER DOCUMENTS DESCRIBED IN BEGINNING OF TH E ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SE ARCH OPERATION ON ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASSESSMENT ARE DULY DISCLOSED AND DO NOT GIV E RISE TO ANY UNDISCLOSED INCOME DULY OBJECTED BEFORE AO ( REPLY DATED 11/12/2014 DISPOSED ON 16/12/2014), AND SANS ANY UNDISCLOSED INCOME EMANATING OUT OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORD ER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH SEIZED DOCUMENTS, ACCORDINGLY, NOTICE ISSUED U/S 15 3C, ORDER PASSED U/S 153C AND ID CIT-A ORDER ALL BECOME S BAD IN LAW AND REQUIRES TO BE QUASHED. 3. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03/2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE ACT; 3 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) 4. THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153C AND SUBSEQUENT ORDER PASSED BY LD CIT-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED . ON MERITS 5. THAT WITHOUT APPRECIATING MANDATORY JURISDICTION AL REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD AO IN ASSESSMENT ORDER W HICH IS MECHANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTIN G TO INUNDATED BINDING JURISPRUDENCE AVAILABLE ON THE SU BJECT, WHICH ADDITION WITHOUT HAVING ANY LINKAGE WITH SEAR CH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELE TED IN LIMINE. 6. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FA CTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN ACCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABLE IN EYES OF LAW. (II) GROUNDS OF APPEAL OF ITA NO. 3973/DEL/2017 FOR ASSESSMENT YEAR 2008-09 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C ARE VOI D AB INITIO 1. THAT AS PER DOCUMENTS DESCRIBED IN BEGINNING OF THE ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SEARCH O PERATION ON ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASSESS MENT ARE DULY DISCLOSED AND DO NOT GIVE RISE TO ANY UNDISCLO SED INCOME DULY OBJECTED BEFORE AO (REPLY DATED 11/12/2014 DIS POSED ON 16/12/2014), AND SANS ANY UNDISCLOSED INCOME EMANAT ING OUT 4 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORDER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH S EIZED DOCUMENTS, ACCORDINGLY, NOTICE ISSUED U/S 153C, ORD ER PASSED U/S 153C AND ID CIT-A ORDER ALL BECOMES BAD IN LAW AND REQUIRES TO BE QUASHED. 2. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03/2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE A CT; 3. THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153C AND SUBSEQUENT ORDER PASSED BY LD CIT-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED. ON MERITS 4. THAT WITHOUT APPRECIATING MANDATORY JURISDICTIONAL REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD AO IN ASSESSMENT ORDER WHICH -IS MEC HANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTING TO INUNDATED B INDING JURISPRUDENCE AVAILABLE ON THE SUBJECT, WHICH ADDIT ION WITHOUT HAVING ANY LINKAGE WITH SEARCH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELETED IN LIMINE. 5. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FACTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN ACCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. (III) GROUNDS OF APPEAL OF ITA NO. 3974/DEL/2017 FO R ASSESSMENT YEAR 2009-10 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C ARE VOID AB INITIO 5 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) 1. THAT AS PER DOCUMENTS DESCRIBED IN BEGINNING OF TH E ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SEARCH O PERATION ON ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASS ESSMENT ARE DULY DISCLOSED AND DO NOT GIVE RISE TO ANY UNDI SCLOSED INCOME DULY OBJECTED BEFORE AO (REPLY DATED 11/12/2 014 DISPOSED ON 16/12/2014), AND SANS ANY UNDISCLOSED I NCOME EMANATING OUT OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORDER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH SEIZED DOCUMENTS, ACCORDINGLY, NOTIC E ISSUED U/S 153C, ORDER PASSED U/S 153C AND ID CIT-A ORDER ALL BECOMES BAD IN LAW AND REQUIRES TO BE QUASHED. 2. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03 /2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE ACT; 3. THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153C AND SUBSEQUENT ORDER PASSED BY LD CIT-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED. ON MERITS 4. THAT WITHOUT APPRECIATING MANDATORY JURISDICTIONAL REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD AO IN ASSESSMENT ORDER WHICH IS MECHANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTING T O INUNDATED BINDING JURISPRUDENCE AVAILABLE ON THE SU BJECT, WHICH ADDITION WITHOUT HAVING ANY LINKAGE WITH SEAR CH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELETED I N LIMINE. 5. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FACTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN A CCORDANCE 6 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. (IV) GROUNDS OF APPEAL OF ITA NO. 3975/DEL/2017 FOR ASSESSMENT YEAR 2010-11 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C ARE VOID AB INITIO 1. THAT AS PER DOCUMENTS DESCRIBED IN BEGINNING OF TH E ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SEARCH O PERATION ON ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASS ESSMENT ARE DULY DISCLOSED AND DO NOT GIVE RISE TO ANY UNDI SCLOSED INCOME DULY OBJECTED BEFORE AO (REPLY DATED 11/12/2 014 DISPOSED ON 16/12/2014), AND SANS ANY UNDISCLOSED I NCOME EMANATING OUT OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORDER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH SEIZED DOCUMENTS, ACCORDINGLY, NOTIC E ISSUED U/S 153C, ORDER PASSED U/S 153C AND ID C1T-A ORDER ALL BECOMES BAD IN LAW AND REQUIRES TO BE QUASHED. 2. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03 /2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE ACT; 3. THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153C AND SUBSEQUENT ORDER PASSED BY LD C1T-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED. ON MERITS 4. THAT WITHOUT APPRECIATING MANDATORY JURISDICTIONAL REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD. AO IN ASSESSMENT ORDER WHICH IS 7 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) MECHANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTING T O INUNDATED BINDING JURISPRUDENCE AVAILABLE ON THE SU BJECT, WHICH ADDITION WITHOUT HAVING ANY LINKAGE WITH SEAR CH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELETED I N LIMINE. 5. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FACTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN A CCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. (V) GROUNDS OF APPEAL OF ITA NO. 3976/DEL/2017 FOR ASSESSMENT YEAR 2011-12 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C ARE VO ID AB INITIO 1. THAT AS PER DOCUMENTS DESCRIBED IN BEGINNING OF THE ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SEARCH O PERATION ON ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASS ESSMENT ARE DULY DISCLOSED AND DO NOT GIVE RISE TO ANY UNDI SCLOSED INCOME DULY OBJECTED BEFORE AO (REPLY DATED 11/12/2 014 DISPOSED ON 16/12/2014), AND SANS ANY UNDISCLOSED I NCOME EMANATING OUT OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORDER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH SEIZED DOCUMENTS, ACCORDINGLY, NOTIC E ISSUED U/S 153C, ORDER PASSED U/S 153C AND ID C1T-A ORDER ALL BECOMES BAD IN LAW AND REQUIRES TO BE QUASHED. 2. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03 /2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE ACT; 3.THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153 C AND 8 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) SUBSEQUENT ORDER PASSED BY LD CIT-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED. ON MERITS 4. THAT WITHOUT APPRECIATING CATEGORICAL REPLY OF A SSESSEE WHERE IT IS PLAINLY DENIED THAT ASSESSEE IS NOT IN EFFECTIVE RECEIPT OF ANY AMOUNT FROM FIIT JEE GROUP WHICH STA ND WAS TAKEN BEFORE ID CIT-A ALSO AS NOTED IN IMPUGNED ORD ER, THE CONFIRMATION OF ADDITION OF RS 38,56,82,230/- IS AR BITRARY AND INVALID BEING BEREFT OF LEGALLY SUSTAINABLE GROUNDS . 5. THAT WITHOUT APPRECIATING MANDATORY JURISDICTION AL REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD AO IN ASSESSMENT ORDER WHICH IS MECH ANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTING TO INUNDATED B INDING JURISPRUDENCE AVAILABLE ON THE SUBJECT, WHICH ADDIT ION WITHOUT HAVING ANY LINKAGE WITH SEARCH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELETED IN LIMINE. 6. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FA CTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN A CCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. (VI) GROUNDS OF APPEAL OF ITA NO. 3977/DEL/2017 FOR ASSESSMENT YEAR 2012-13 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 153C AR E VOID AB INITIO 1. THAT AS PER-DOCUMENTS DESCRIBED IN BEGINNING OF TH E ORDER (PARA 2) WHICH ARE PURPORTEDLY SEIZED FROM SEARCH O PERATION ON 9 ITA N O. 3972-78/DEL/2017 (SAD BHAWNA TRUST) ANOTHER PERSON, SAME AS REPLIED TO AO DURING ASSESS MENT ARE DULY DISCLOSED AND DO NOT GIVE RISE TO ANY UNDISCLO SED INCOME DULY OBJECTED BEFORE AO (REPLY DATED 11/12/2014 DIS POSED ON 16/12/2014), AND SANS ANY UNDISCLOSED INCOME EMANAT ING OUT OF SEIZED DOCUMENTS WHICH IS FURTHER FORTIFIED FROM FINAL ORDER WHERE NONE OF THE ADDITION HAS ANY SEMBLANCE WITH S EIZED DOCUMENTS, ACCORDINGLY, NOTICE ISSUED U/S 153C, ORD ER PASSED U/S 153C AND ID C1T-A ORDER ALL BECOMES BAD IN LAW AND REQUIRES TO BE QUASHED. 2. THAT PURPORTED SATISFACTION NOTE RECORDED ON 10/03/2014 IS NOT VALID IN EYES OF LAW AS SAME DOES NOT MEET THE MANDATORY CRITERIA STIPULATED U/S 153C OF THE A CT; 3. THAT NOTICE ISSUED U/S 153C, ORDER PASSED U/S 153C AND SUBSEQUENT ORDER PASSED BY LD CIT-A ARE ALL BAD IN LAW FOR WANT OF JURISDICTION AND REQUIRES TO BE QUASHED. ON MERITS 4. THAT WITHOUT APPRECIATING MANDATORY JURISDICTIONA L REQUIREMENT OF PRESENCE OF INCRIMINATING MATERIAL, ADDITION IS MADE BY THE LD AO IN ASSESSMENT ORDER WHICH IS MECH ANICALLY CONFIRMED BY CIT-A WITHOUT ADVERTING TO INUNDATED B INDING JURISPRUDENCE AVAILABLE ON THE SUBJECT, WHICH ADDIT ION WITHOUT HAVING ANY LINKAGE WITH SEARCH BASED INCRIMINATING MATERIAL, REQUIRES TO BE DELETED IN LIMINE. 5. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FACTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN A CCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. (VII) GROUNDS OF APPEAL OF ITA NO. 3978/DEL/2017 FO R 10 ITA NO. 3972-78/DEL/2017 (SAD BHAWNA TRUST) ASSESSMENT YEAR 2013-14 : JURISDICTIONAL GROUND: PROCEEDINGS U/S 143(3) ARE V OID AB INITIO 1. THAT SINCE PURPORTED SATISFACTION NOTE IS RECORDED ON 10.03.2014 WHICH FALLS IN F.Y. 2013-14 I.E. A.Y. 20 14-15, AS PER PROVISO TO SECTION 153C THE SIX YEARS BLOCK WHI CH WILL BE ASSESSED U/S 153C, WILL START FROM A. Y. 2008-09 TO 2013-14, ACCORDINGLY ASSESSMENT FRAMED FOR A.Y. 2013-14 IN P RESENT CASE U/S 143(3) IS VOID-AB-INITIO AS IT SHOULD HAVE BEEN ASSESSED U/S 153C. (COPY OF SATISFACTION NOTE IS EN CLOSED HEREWITH.) ON MERITS 2. THAT ID CIT-A MADE MANIFEST ERROR OF LAW AND FACTS IN SUSTAINING THE ADDITION MADE BY LD AO IN IMPUGNED O RDER WHICH SUFFERS FROM SERIOUS DEBILITY AND IS NOT IN A CCORDANCE WITH LAW AND IS ARBITRARY, INVALID AND UNSUSTAINABL E IN EYES OF LAW. 2. AT THE OUTSET, THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE SHRI P.C.YADAV, ADV. SUBMITTED THAT IN ALL THE APPEALS T HE INCOME ASSESSED IN THE HANDS OF THE ASSESSEE HAS BEEN ASSESSED IN T HE HANDS OF FIIT JEE LTD. WHEREIN DUE TAX HAS BEEN COLLECTED BY THE DEPARTMENT. HENCE, THE ADDITIONS MADE IN THE HANDS OF THE ASSES SEE IS TO BE DELETED. 3. WHEN THE BENCH INQUIRED FROM THE LD. COUNSEL FOR THE ASSESSEE WHETHER HE HAS THE ASSESSMENT ORDER IN TH E CASE OF FIIT JEE LTD. WHERE THE INCOME HAS BEEN ASSESSED, HE SUBMIT TED THAT THE SAID 11 ITA NO. 3972-78/DEL/2017 (SAD BHAWNA TRUST) ORDER WAS NOT WITH HIM. HE SUBMITTED THAT THE MATTE R MAY BE RESTORED BACK TO THE FILE OF THE ASSESSING OFFICER FOR VERIF ICATION IF THE INCOME IN THESE APPEALS HAS BEEN ASSESSED TO TAX IN THE HANDS OF FIIT JEE LTD. THEN THE ADDITION SHOULD BE DELETED IN THE HANDS OF THE ASSESSEE. 4. THE LD. DEPARTMENTAL REPRESENTATIVE SHRI S.S .RANA, CIT(DR) HAD NO OBJECTION TO THE ABOVE SUBMISSION OF THE AUTHORI SED REPRESENTATIVE OF THE ASSESSEE. 5. IN THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE, WE SET ASIDE THE ORDERS OF THE LOWER AUTHORITIES AND REMAND THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER FOR VERIFICATION WHET HER THE INCOME ASSESSED IN THE HANDS OF THE ASSESSEE HAS BEEN ASSE SSED IN THE HANDS OF FIIT JEE LTD. AND DUE TAX HAS BEEN COLLECTED BY THE DEPARTMENT. IF THE ASSESSING OFFICER FINDS ON VERIFICATION THAT TH E INCOME HAS BEEN ASSESSED IN THE HANDS OF FIIT JEE LTD. AND DUE TAX HAS BEEN COLLECTED THEN HE SHOULD DELETE THE INCOME IN THE HANDS OF TH E ASSESSEE. THUS, THE GROUNDS OF APPEAL OF THE ASSESSEES IN ALL THE Y EARS ARE ALLOWED FOR STATISTICAL PURPOSES. 6. IN THE FINAL RESULT, ALL THE APPEALS ARE ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 19 TH DECEMBER, 2018 AT NEW DELHI. SD/- SD/- (H.S.SIDHU) (N.S .SAINI) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 19.12.2018 *BR* 12 ITA NO. 3972-78/DEL/2017 (SAD BHAWNA TRUST) COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 18.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 19.12.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 19.12.2018 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 19.12.2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 19.12.2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 19.12.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 19.12.2018 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 RE GISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER