ACIT, CIRCLE- 5(2), NEW DELHI V. CELEBI DELHI CARGO TERMINAL MANAGEMENT INDIA PVT. LTD., NEW DELHI

ITA 6130/DEL/2017

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 4444 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 29-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDRA MEENA
• Assessee Lawyers: ISHLEEN SETHI
• Section: 143(3); 5(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI B BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND S MT BEENA A. PILLAI, JUDICIAL MEMBER ITA NO. 6130 /DEL/20 1 7 [A.Y 20 1 1 - 1 2 ] THE A.C.I.T VS. M/S CELEBI DELHI CARGO MANAGEMENT CIRCLE 5(2) INDIA PVT. LTD NEW DELHI ROOM NO. CE - 05, IMPORT BUILDING - 2 INTERNATIONAL CARGO TERMINAL IGI AIRPORT, NEW DELHI PAN : AADCC 6885 B (APPLICANT) (RESPONDENT) ASSESSEE BY : SH RI RONAK DOSHI , CA SHRI ISHLEEN SETHI, CA DEPARTMENT BY : SH RI SURENDRA MEENA, SR. DR DATE OF HEARING : 05 . 0 2 .201 9 DATE OF PRONOUNCEMENT : 0 8 . 0 2 .201 9 ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER, THIS APPEAL BY THE REVENUE IS PREFERRED AGAINST THE ORDER OF THE LD. CIT(A) 13, NEW DELHI DATED 17 . 07 .201 7 PERTAINING TO A.Y 2011 - 12. 2 2. THE REVENUE IS AGGRIEVED BY THE DELETION OF ADDITION OF RS. 83,15,39,055/ - MADE BY THE ASSESSING OFFICER ON ACCOUNT OF DEDUCTION U/S 80IA OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE ACT' FOR SHORT] AND IS FURTHER AGGRIEVED BY THE DELETION OF DISALLOWANCE S OF RS. 16,03,825/ - AND RS. 23,96,175/ - MADE BY THE ASSESSING OFFICER. 3. ASSESSMENT ORDER DATED 31.12.2016 WAS FRAMED U/S 143(3) R.W.S 263 OF THE ACT. THE FIRST ASSESSMENT ORDER DATED 14.03.2014 FRAMED U/S 143(2) OF THE ACT WAS SET ASIDE BY THE LD. PCI T U/S 263 OF THE ACT VIDE ORDER DATED 31.03.2016. 4. THE ASSESSEE ASSAILED THE ORDER OF THE PCIT FRAMED U/S 263 OF THE ACT BEFORE THE TRIBUNAL AND THE TRIBUNAL IN ITA NO. 3182/DEL/2016 VIDE ORDER DATED 23.10.2018, SET ASIDE THE ORDER OF THE PCIT AND RESTORED THAT OF THE ASSESSING OFFICER. THE OPERATIVE PART OF THE ORDER OF THE TRIBUNAL READS AS UNDER: 31. IN VIEW OF THE ABOVE DISCUSSION ON THE FACTS VIS A V I S THE JUDICIAL PRONOUNCEMENTS ON THE SUBJECT, WE SET ASIDE THE ORDER OF THE LD. PCIT AND RESTORE THAT OF THE ASSESSING OFFICER DATED 14.03.2104 FRAMED U/S 143(3) OF THE ACT. 3 5. SINCE THE BASIS OF THE PRESENT ASSESSMENT ORDER HAS BEEN QUASHED BY THE TRIBUNA L, THE SUBSEQUENT ASSESSMENT ORDER AND THE ORDER OF THE FIRST APPELLATE AUTHORITY BECOME NON EST. 6. IN THE RESULT, THE APPEAL OF THE REVENUE IN ITA NO. 6130 /DEL/201 7 IS DISMISSED . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 0 8 . 0 2 .201 9 . SD/ - SD/ - [ BEENA PILLAI ] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 0 8 T H FEBRUARY , 201 9 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5. DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 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