ACIT, Shimla V. M/s East Bourne Hotels Pvt. Ltd., Shimla

ITA 53/CHANDI/2013

• Counselvise Citation: 5321514 RSA 2013
• Duration Of Justice: 2 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 24-08-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 14-01-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K MITTAL
• Keywords: Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, CHANDIGARH BEFORE SHRI H.L.KARWA, VICE PRESIDENT AND MS. ANNAP URNA MEHROTRA, ACCOUNTANT MEMBER ITA NO. 400/CHD/2015 (ASSESSMENT YEAR : 2011-12) DCIT, CIRCLE-I VS M/S CHOPRA INDUSTRIES P. LTD. LUDHIANA LUDHIANA (PAN : AACCC2861Q) (APPELLANT) (RESPONDENT) ITA NO. 1038/CHD/2015 (ASSESSMENT YEAR : 2006-07) ACIT, CIRCLE-3(1) VS M/S PUNJAB DAIRY DEV. BOAR D CHANDIGARH CHDANDIGARH (PAN : AAAJP0294P) (APPELLANT) (RESPONDENT) ITA NO. 844/CHD/2014 (ASSESSMENT YEAR : 2010-11) ACIT, CENTRAL CIRCLE-III VS SH. ASHOK GARG PROP. M/S GARG LUDHIANA CONSTRUCTION CO., CHANDIGARH (PAN : AEOPG2567A) (APPELLANT) (RESPONDENT) ITA NO. 53/CHD/2013 (ASSESSMENT YEAR : 2009-10) ACIT, CIRCLE-SHIMLA VS M/S EAST BOURNE HOTEL P. LTD. LUDHIANA KHALINI, SHIMLA (PAN : AAACE3602K) (APPELLANT) (RESPONDENT) 2 ITA NO. 12/CHD/2005 (ASSESSMENT YEAR : 2001-02) ACIT-V VS SH. RAJINDER PAUL JAIN LUDHIANA LUDHIANA C/O M/S SEBCO INDS., LUDHIANA (PAN : AATPT 2204N) (APPELLANT) (RESPONDENT) ITA NO. 290/CHD/2005 (ASSESSMENT YEAR : 2001-02) ITO-V(3) VS SH. SANJEEV KUMAR JAIN LUDHIANA C/O M/S SEBCO INDS., LUDHIANA (PAN : A.F) (APPELLANT) (RESPONDENT) ITA NO. 601/CHD/2005 (ASSESSMENT YEAR : 2001-02) ITO-VII(2) VS SMT. VANDANA GUPTA LUDHIANA CIVIL LINES, LUDHIANA (PAN : A.F) (APPELLANT) (RESPONDENT) ITA NO. 1001/CHD/2012 (ASSESSMENT YEAR : 2007-08) ACIT CC VS SH. PARMINDER KUMAR SHARMA PATIALA LOHGARH, ZIRAKPUR (PAN : ABAPK1577F) & ITA NO. 1002/CHD/2012 (ASSESSMENT YEAR : 2008-09) ACIT CC VS SH. PARMINDER KUMAR SHARMA PATIALA LOHGARH, ZIRAKPUR (PAN : ABAPK1577F) (APPELLANT) (RESPONDENT) ITA NO. 140/CHD/2015 (ASSESSMENT YEAR : 2011-12) ITO WARD 5(4) VS SH. RANJIT SINGH CHANDIGARH CHANDIGARH (PAN : BXJPS0545P) (APPELLANT) (RESPONDENT) 3 ITA NO. 675/CHD/2015 (ASSESSMENT YEAR : 2008-09) ACIT CIRCLE 2(1) VS M/S GEMCOM SOFTWARE INDIA CHANDIGARH PVT. LTD., CHANDIGARH (PAN : AAGCS4694F) (APPELLANT) (RESPONDENT) ITA NO. 736/CHD/2015 (ASSESSMENT YEAR : 2008-09) ACIT CIRCLE-V VS M/S CHADHA SUPER CARS (P) LTD. LUDHIANA G.T.ROAD, LUDHIANA (PAN : AABCC6944R) (APPELLANT) (RESPONDENT) ITA NO. 830/CHD/2014 (ASSESSMENT YEAR : 2008-09) DCIT CENTRAL CIRCLE-1 VS M/S JAIN FURNISHING (P) LTD. CHANDIGARH SECTOR -7, CHANDIGARH (PAN : AAACJ3894Q) (APPELLANT) (RESPONDENT) ITA NO. 1006/CHD/2012 (ASSESSMENT YEAR : 2008-09) ACIT CENTRAL CIRCLE-II VS M/S KANGAROO INDS. LTD . LUDHIANA FOCAL POINT, LUDHIANA (PAN : AAACK6603L) ITA NO. 1007/CHD/2012 (ASSESSMENT YEAR : 2009-10) ACIT CENTRAL CIRCLE-II VS M/S KANGAROO INDS. LTD . LUDHIANA FOCAL POINT, LUDHIANA (PAN : AAACK6603L) ITA NO. 1139/CHD/2012 (ASSESSMENT YEAR : 2010-11) DCIT CENTRAL CIRCLE-II VS M/S KANGAROO INDS. LTD . LUDHIANA FOCAL POINT, LUDHIANA (PAN : AAACK6603L) ITA NO. 984/CHD/2013 (ASSESSMENT YEAR : 2007-08) ACIT CENTRAL CIRCLE-II VS M/S KANGAROO INDS. LTD . LUDHIANA FOCAL POINT, LUDHIANA (PAN : AAACK6603L) (APPELLANT) (RESPONDENT) 4 ITA NO. 48/CHD/2015 (ASSESSMENT YEAR : 2011-12) ITO, WARD-2(3), VS SH. VINOD GOYAL, PROP., M/S GOYAL LUDHIANA SONS, MADHOPURI, LUDHIANA (PAN : ACVPG6762A) C.O. NO. 06/CHD/2015 (ASSESSMENT YEAR : 2011-12) SH. VINOD GOYAL, PROP., M/S GOYAL VS ITO, WARD-2(3 ), SONS, MADHOPURI, LUDHIANA LUDHIANA PAN : ( ACVPG6762A) (APPELLANT) (RESPONDENT) ITA NO. 759/CHD/2015 (ASSESSMENT YEAR : 2009-10) ITO, WARD-3, VS SMT. RACHNEET KAUR JAGGI AMBALA #1022, KAITHAL MAJRI, AMBALA CANTT. (PAN : AGIPJ8477C) (APPELLANT) (RESPONDENT) ITA NO. 625/CHD/2014 (ASSESSMENT YEAR : 2008-09) ACIT, CIRCLE-1, VS M/S JYOTI INDUSTRIES UNIT-II LUDHIANA FOCAL POINT, LUDHIANA (PAN : AAAFK8855E) (APPELLANT) (RESPONDENT) ITA NO. 128/CHD/2014 (ASSESSMENT YEAR : 2006-07) DCIT, CENTRAL CIRCLE-III, VS SH. PARSHOTAM AGGARW AL LUDHIANA GIRDHAR MARKET, MANDI GOBINDGARH (PAN : ABBPA0540P) (APPELLANT) (RESPONDENT) ITA NO. 964/CHD/2011 (ASSESSMENT YEAR : 2004-05) ITO, VS M/S KINGS LION ELECTRONICS PARWANOO(H.P) SECTOR-4,PARWANOO (PAN : AAAGFK1060L) (APPELLANT) (RESPONDENT) 5 ITA NO. 993/CHD/2014 (ASSESSMENT YEAR : 2008-09) ACIT, CIRCLE- VS THE KALAYAT ADARSH CO-OP KURUKSHETRA L/C SOCIETYLTD, DHANORI MARKET, KURUKSHETRA (PAN : AAAJT2148L) (APPELLANT) (RESPONDENT) C.O. NO. 44/CHD/2012 (ASSESSMENT YEAR : 2008-09) THE KALAYAT ADARSH CO-OP VS ACIT, CIRCLE- L/C SOCIETYLTD, DHANORI KURUKSHETRA MARKET, KURUKSHETRA (PAN : AAAJT2148L (APPELLANT) (RESPONDENT) ITA NO. 607/CHD/2014 (ASSESSMENT YEAR : 2006-07) DCIT, CENTRAL CIRCLE-III, VS M/S GOPAL CASTING PV T. LTD LUDHIANA GIRDER MARKET, MANDI GOBINDGARH (PAN : AABCG6616N) (APPELLANT) (RESPONDENT) ITA NO. 772/CHD/2014 (ASSESSMENT YEAR : 2008-09) INCOME TAX OFFICER, VS M/S PLANTSMANS LANDSCAPES AND SEEDS WARD-4, PATIALA RAJBAHA ROAD, PATIALA (PAN : AABFP0589N) (APPELLANT) (RESPONDENT) C.O. NO. 43/CHD/2014 (ASSESSMENT YEAR : 2008-09) M/S PLANTSMANS LANDSCAPES AND SEEDS VS INCOME TAX OFFICER, RAJBAHA ROAD, PATIALA WARD-4, PATIALA (PAN : AABFP0589N) (APPELLANT) (RESPONDENT) 6 ITA NO. 581/CHD/2014 (ASSESSMENT YEAR : 2009-10) INCOME TAX OFFICER, VS M/S PLANTSMANS LANDSCAPES AND SEEDS WARD-4, PATIALA RAJBAHA ROAD, PATIALA (PAN : AABFP0589N) (APPELLANT) (RESPONDENT) ITA NO. 362/CHD/2013 (ASSESSMENT YEAR : 2007-08) DCIT, CENTRAL CIRCLE-III, VS M/S SUNDER MAL SATP AL, LUDHIANA MUKTSAR (PAN : AAJFS3902J) (APPELLANT) (RESPONDENT) ITA NO. 615/CHD/2015 (ASSESSMENT YEAR : 2005-06) INCOME TAX OFFICER, VS M/S NISHA RAM BALRAM MLC, SUNAM(HQ SANGRUR) SANGRUR (PAN : AAJFS3902J) (APPELLANT) (RESPONDENT) ITA NO. 1180/CHD/2011 (ASSESSMENT YEAR : 2006-07) INCOME TAX OFFICER, VS SMT. RUPINDER KAUR RANA, WARD-2(3), CHANDIGARH CHANDIGARH (PAN : ADQPR1087D) (APPELLANT) (RESPONDENT) ITA NO. 1181/CHD/2011 (ASSESSMENT YEAR : 2006-07) INCOME TAX OFFICER, VS SH. PRABHDEEP SINGH RANA, WARD-2(3), CHANDIGARH CHANDIGARH (PAN : AAOPR2831A) (APPELLANT) (RESPONDENT) ITA NO. 530/CHD/2013 (ASSESSMENT YEAR : 2009-10) INCOME TAX OFFICER-IV VS SH. SANJEEV DULAY, MOGA, HQ, JAGRAON M/S MALWA TRADING CO., LUDHINA (PAN : AGQPD4698D) (APPELLANT) (RESPONDENT) 7 C.O. NO. 17/CHD/2013 (ASSESSMENT YEAR : 2009-10) SH. SANJEEV DULAY, INCOME TAX OFFICER-IV M/S MALWA TRADING CO., MOGA, HQ, JAGRAON LUDHINA (PAN : AGQPD4698D) (APPELLANT) (RESPONDENT) ITA NO. 653/CHD/2012 (ASSESSMENT YEAR : 2006-07) INCOME TAX OFFICER, VS SH. JANG BAHADUR, WARD-3, AMBALA AMBALA (PAN : CBZPS3437B) (APPELLANT) (RESPONDENT) ITA NO. 654/CHD/2012 (ASSESSMENT YEAR : 2006-07) INCOME TAX OFFICER, VS SH. KULWANT SINGH, WARD-3, AMBALA AMBALA (PAN : AWHPS6884P) (APPELLANT) (RESPONDENT) ITA NO. 756/CHD/2015 (ASSESSMENT YEAR : 2006-07) DCIT, CIRCLE-6(1), VS M/S PUNJAB HYDRO POWER P VT. LTD, MOHALI NOIDA (PAN : AACCP6806C) (APPELLANT) (RESPONDENT) DEPARTMENT BY :SHRI MANOJ MISHRA, CIT-DR AND SHRI S.K. MITTAL, DR. ASSESSEE BY :S/SHRI SUBHASH AGGARWAL, HARI OM ARORA, TEJ MOHAN SINGH FOR SUDHIR SEGAL, A.K. JINDAL, VINEET KRISHAN, GAGANDEEP SINGH, TEJ MOHAN SINGH, SURINDER BABBAR, ADITYA KUMAR DATE OF HEARING : 28.12.2015 DATE OF PRONOUNCEMENT : 28.12.2015 8 ORDER PER ANNAPURNA MEHROTRA THESE 34 APPEALS BY THE REVENUE AND CROSS OBJECTION S BY THE DIFFERENT ASSESSEES WERE HEARD TOGETHER AND ARE BEING DISPOSED OFF BY T HIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IT IS AN ADMITTED FACT THAT IN EACH APPEAL TITLE D HEREIN ABOVE PREFERRED BY THE REVENUE TAX EFFECT DOES NOT EXCEEDS THE MONETARY LI MIT OF RS.10 LAKHS. THUS, IN VIEW OF CIRCULAR NO. 21/2015 DATED 10.12.2015, F.NO.279/MIS C.142/2007-ITJ(PT),GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF DIRECT TAXES, THE ABOVE APPEALS DESERVES TO BE TREATED AS WITHDRAWN/N OT PRESSED. VIDE PARA 10 OF THE ABOVE INSTRUCTIONS, THE CBDT HAS CLARIFIED THAT THI S INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN ITAT. THE CBDT HAS FURTHER CLARIFIED THAT THE PENDING APPEALS BEFORE THE TRIBU NAL BELOW THE SPECIFIED TAX LIMITS I.E. RS.10 LAKHS MAY BE WITHDRAWN/NOT PRESSED BY THE REV ENUE. THE ISSUES INVOLVED IN THESE APPEALS ARE NOT COVERED BY THE PARA 8 (EXCEPTIONS) OF THE ABOVE INSTRUCTIONS. ACCORDINGLY THE APPEALS FILED BY THE REVENUE ARE TREATED AS WIT HDRAWN/NOT PRESSED. 3. THE CROSS OBJECTIONS FILED BY THE DIFFERENT ASSE SSEES ARE ALSO DISMISSED AS WITHDRAWN KEEPING IN VIEW THE APPLICATIONS TENDERED BY THE ASSESSEES IN THIS REGARD. 4. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D CROSS OBJECTIONS FILED BY THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 28/12/2015 SD/- SD/- (H.L. KARWA) (ANNAPURNA MEHROTRA) VICE PRESIDENT ACCOUNTANT MEMBER AG DATED 28 TH DECEMBER,2015 COPY TO: 1.THE APPELLANT 2.THE RESPONDENT 3.THE CIT 4.THE CIT(A) 5.THE DR