Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3468 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
28-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2013-2014
Appeal Filed On
27-09-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: E NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBE R AND SHRI O.P. KANT, ACCOUNTANT MEMBER SL. NO. ITA/IT(SS)A/ CO NO. AY/BLOCK PRIOD APPELLANT RESPONDENT ASSESSEE BY 1. 6987/DEL//2018 2014 - 15 DCIT, CENTRAL CIRCLE-1, GURGAON HARPAL SINGH CHAWLA, NEW DELHI. PAN : ADEPC2466P MS. TEJASI JAIN, CA 2. 6988/DEL/2018 2015 - 16 DCIT, CENTRAL CIRCLE-1, GURGAON HARPAL SINGH CHAWLA, NEW DELHI. PAN : ADEPC2466P MS. TEJASI JAIN, CA 3. 6989/DEL/2018 2016 - 17 DCIT, CENTRAL CIRCLE-1, GURGAON HARPAL SINGH CHAWLA, NEW DELHI. PAN : ADEPC2466P MS. TEJASI JAIN, CA 4. 7028/DEL/2018 2009 - 10 ACIT, CENTRAL CIRCLE-20, NEW DELHI GAUTAM GULATI, NEW DELHI. PAN : AHMPG7446H NONE 5. 929/DEL/2018 2009 - 10 ACIT, CENTRAL CIRCLE-30, NEW DELHI KUBER HOUSE PVT. LTD., NEW DELHI. PAN : AACCK1434H SH. P.C. YADAV, ADV. & MS. MANJU BALA, ADV. 6. 5734/DEL/2018 2013 - 14 ACIT, CENTRAL CIRCLE-II, GURGAON KRISHAN KANT KOHLI, NEW DELHI. PAN : AALPK4611N SH. DEEPASH GARG, ADV. 7. CO NO. 198/DEL/2018 (ITA NO. 5734/DEL/2018) 2013 - 14 KRISHAN KANT KOHLI, NEW DELHI. PAN : AALPK4611N ACIT, CENTRAL CIRCLE-II, GURGAON SH. DEEPASH GARG, ADV. 8. 6166/DEL/2018 2013 - 14 ACIT, CENTRAL KUBER GRAINS SHRI P.C. YADAV, 2 CIRCLE - 30, NEW DELHI & SPICES P. LTD., NEW DELHI. PAN : AABCK0599G ADV. & MS. MANJU BALA, ADV. 9. 6387/DEL/2018 2013 - 14 ACIT, CENTRAL CIRCLE-8, NEW DELHI KRISHAN KUMAR, NEW DELHI. PAN : AAEPK8794P NONE 10. 6777/DEL/2018 2015 - 16 ACIT, CIRCLE 32(1), NEW DELHI KIRAN KOHLI DHEERAJ KOHLI, NEW DELHI. PAN : AAHFK0244R NONE 11. 7062/DEL/2018 2013 - 14 ACIT, CENTRAL CIRCLE-16, NEW DELHI LALMAN YADAV, GURGAON PAN : AAZPY5305R NONE 12. 7181/DEL/2018 2008 - 09 ITO, WARD 28(4), NEW DELHI LATE SMT. KAMLESH JAGGI NEW DELHI. PAN : AAOPJ4092R NONE 13. 4286/DEL/2018 2013 - 14 DCIT, CIRCLE 25(1), NEW DELHI TALBROS AUTOMOTIVE COMPONENTS P. LTD. NEW DELHI. PAN : AAACT0265F NONE 14. 5811/DEL/2018 2014 - 15 ITO, WARD - 23(4), NEW DELHI SJB CLEARING AGENCY P. LTD. MUMBAI. PAN : AANCS6827M NONE 15. 5837/DEL/2018 2009 - 10 ITO, WARD 24(4), NEW DELHI SLICK AUTO ACCESSORIES P. LTD. DELHI. PAN : AAGCS8139K NONE 16. 6411/DEL/2018 2011 - 12 DCIT, CENTRAL CIRCLE-1, NOIDA TARUN KUMAR SAHNI NOIDA. NONE 3 PAN : AAGPS7750P 17. 6534/DEL/2018 2013 - 14 ITO, WARD - 22(4), NEW DELHI SWET CHEM ANTI BIOTICS P. LTD. NEW DELHI. PAN : AAACS2265E NONE 18. 6549/DEL/2018 2010 - 11 ITO, WARD - 3(5), NOIDA TANVIR ADIL NOIDA. PAN : AHYPA8241N NONE 19. 6898/DEL/2018 2015 - 16 DCIT, CIRCLE - 25(2), NEW DELHI TRIANGLE BUILDERS AND PROMOTERS P. LTD. NEW DELHI. PAN : AABCT8562E NONE 20. 6944/DEL/2018 2014 - 15 ACIT, CIRCLE - 3(2), NEW DELHI AUTOTECH ANCILLARIES P. LTD. NEW DELHI. PAN : AABCS7933A NONE 21. 7076/DEL/2018 2010 - 11 ITO, WARD - 2(4), FARIDABAD SUMAN LAKHANI FARIDABAD. PAN : AAGPL7933R NONE 22. 7141/DEL/2018 2012 - 13 DCIT, CENTRAL CIRCLE-4, NEW DELHI SUNSTAR BUILDERS PVT. LTD. DELHI. PAN : AAICS5794C SH. LALIT MOHAN, CA 23. 7152/DEL/2018 2010 - 11 DCIT, CENTRAL CIRCLE-II, NOIDA TIRUPATI MEDICARE P. LTD. NEW DELHI. PAN : AACCT2945A NONE 24. 429/DEL/2018 2013 - 14 DCIT, CIRCLE - 12(1), NEW DELHI IMTIARA CONSULTANTS P. LTD. NONE 4 NEW DELHI. PAN : AAACI4052K 25. 572/DEL/2018 2013 - 14 ACIT, CIRCLE - 11(2), NEW DELHI HYDEL CONSTRUCTION P. LTD. NEW DELHI. PAN : AAACH3012Q NONE 26. 573/DEL/2018 2014 - 15 DCIT, CIRCLE - 11(1), NEW DELHI HEMA ENGINEERING INDUSTRIES LTD. NEW DELHI. PAN : AAACH0118F NONE 27. 722/DEL/2018 2014 - 15 ACIT, CIRCLE - 10(2), NEW DELHI GREEN INFRA BTV LTD. NEW DELHI. PAN : AADCT0420H NONE 28. 1653/DEL/2018 2014 - 15 ITO(E), WARD - 1(2), NEW DELHI I.S.M.A. RESEARCH & DEVELOPMENT CENTRE, NEW DELHI. PAN : AAATI2918P NONE 29. 1686/DEL/2018 2013 - 14 ACIT(E), CIRCLE - 1(1), NEW DELHI INDIAN MEDICAL ASSOCIATION NEW DELHI. PAN : AAATI2893R SH. ASHISH GOYAL, CA 30. 1689/DEL/2018 2014 - 15 ACIT(E), CIRCLE1(1), NEW DELHI J D TYTLER SCHOOL SOCIETY NEW DELHI. PAN : AAATJ0755F NONE 31. 2307/DEL/2018 2014 - 15 DCIT, CIRCLE - 12(1), NEW DELHI INDIA CHEMICAL COUNCIL NEW DELHI. PAN : AAACI0359P NONE 32. 2438/DEL/2018 2015 - 16 ITO(EXEMPTION), FARIDABAD IILM FOUNDATION ACADEMY SH. PUNIT CHANG, CA & 5 GURGAON. PAN : AACCI0734J MS. RITIKA GARG, CA 33. 2446/DEL/2018 2013 - 14 DCIT, CENTRAL CIRCLE-19, NEW DELHI JUNEJA MARKETING P. LTD. NEW DELHI. PAN : AAACJ3070C NONE 34. 2456/DEL/2018 2014 - 15 ITO(E), NEW DELHI INDIAN PORTS ASSOCIATION NEW DELHI. PAN : AAATI0349A NONE 35. 2463/DEL/2018 2012 - 13 DCIT, CIRCLE - 10(1), NEW DELHI GRIP CONSTRUCTION P. LTD. NEW DELHI. PAN : AABCG7737N NONE 36. 2875/DEL/2018 2012 - 13 ITO(E), FARIDABAD JSD EDUCATIONAL SOCIETY FARIDABAD. PAN : AAATJ8888K SH. K.C. SINGHAL, ADV. 37. CO NO. 113/DEL/2018 (ITA NO. 2875/D/2018) 2012 - 13 JSD EDUCATIONAL SOCIETY, FARIDABAD PAN : AAATJ8888K ITO(E), FARIDABAD SH. K.C. SINGHAL, ADV. 38. 3000/DEL/2018 2014 - 15 DCIT, CENTRAL CIRCLE, KARNAL JAI BHAGWAN GARG, NEW DELHI. PAN : AAWPG2345L NONE 39. 4612/DEL/2018 2009 - 10 ITO, WARD - 1(5), NOIDA JATINDER SINGH PAUL, PUNE PAN : BNTPP8997G NONE 40. 4811/DEL/2018 2013 - 14 ITO, WARD 2(2), GURGAON JAI BHAGWAN S/O KARTAR SINGH GURGAON. NONE 6 PAN : AKKPJ0938Q 41. 704/DEL/2018 2012 - 13 ACIT, CIRCLE - 50(1), NEW DELHI M M CREATIONS, NEW DELHI. PAN : AAEFM9802A NONE 42. 709/DEL/2018 2012 - 13 DCIT, CENTRAL CIRCLE-1, GURGAON OM PRAKASH KATYAL NEW DELHI. PAN : AAIPK9403D NONE 43. 814/DEL/2018 2013 - 14 ACIT, CENTRAL CIRCLE-15, NEW DELHI MAKSAD BUILDWELL P. LTD. NEW DELHI. PAN : AAFCM6871K SH. LALIT MOHAN, CA 44. CO NO. 91/DEL/2018 (ITA NO. 814/D/2018) 2013 - 14 MAKSAD BUILDWELL P. LTD., NEW DELHI. PAN : AAFCM6871K ACIT, CENTRAL CIRCLE-15, NEW DELHI SH. LALIT MOHAN, CA 45. 4615/DEL/2018 2010 - 11 ITO, WARD - 1(5), NOIDA JAGRESH G B NAGAR. PAN : ASBPJ4953E NONE 46. 17/DEL/2018 2007 - 08 DCIT, CENTRAL CIRCLE-28, NEW DELHI CALX MARKETING P. LTD. NEW DELHI. PAN : AACCC7659J NONE 47. 96/DEL/2018 2012 - 13 ITO, WARD - 5(3), NEW DELHI CANVAS DEVELOPERS P. LTD. DELHI. PAN : AADCC4708P NONE 48. 259/DEL/2018 2014 - 15 ACIT, CIRCLE - 6(1), NEW DELHI CHARAN PADUKA IND. (P) LTD. NEW DELHI. PAN : AABCC5193J NONE 49. 450/DEL/2018 2009 - 10 ITO, WARD - 3(1), BULANDSHAHR DAMBAR SINGH, BULANDSHAHR. NONE 7 PAN : GYCPS9388M 50. 483/DEL/2018 2014 - 15 ITO, WARD - 3(1), BULANDSHAHR CANE DEVELOPMENT COUNCIL ANOOPSHAHR, BULANDSHAHR. PAN : AABAC0483B NONE 51. 1694/DEL/2018 2014 - 15 ITO(E), WARD - 1(3), NEW DELHI CONSULTANCY DEVELOPMENT CENTRE, NEW DELHI. PAN : AAATC4020A NONE 52. 1696/DEL/2018 2013 - 14 ITO(E), WARD - 1(3), NEW DELHI CHADHA EDUCATION SOCIETY, DELHI. PAN : AAATC2999N NONE 53. 2113/DEL/2018 2013 - 14 DCIT, CIRCLE - 36(1), NEW DELHI D J SURFACTANTS, DELHI. PAN : AACFD8331K NONE 54. 2136/DEL/2018 2014 - 15 ITO(E), WARD - 1(3), NEW DELHI DATA SECURITY COUNCIL OF INDIA NOIDA. PAN : AACCD9781G NONE 55. 2274/DEL/2018 2012 - 13 ACIT, CENTRAL CIRCLE-15, NEW DELHI FOCUS BUILDWELL P. LTD. NEW DELHI. PAN : AABCF2227J NONE 56. 2458/DEL/2018 2014 - 15 DCIT(E), CIRCLE - 1(1), NEW DELHI CENTRE FOR THE STUDY OF DEVELOPING SOCIETY, NEW DELHI. PAN : NONE 8 AAATC5038N 57. 2459/DEL/2018 2013 - 14 DCIT(E), CIRCLE - 1(1), NEW DELHI CENTRE FOR THE STUDY OF DEVELOPING SOCIETY, NEW DELHI. PAN : AAATC5038N NONE 58. 2589/DEL/2018 2008 - 09 DCIT, CENTRAL CIRCLE, NOIDA EMINENT INFRA DEVELOPERS P. LTD. NEW DELHI. PAN : AABCE3103E NONE 59. 2590/DEL/2018 2010 - 11 DCIT, CENTRAL CIRCLE, NOIDA EMINENT INFRA DEVELOPERS P. LTD. NEW DELHI. PAN : AABCE3103E NONE 60. 2980/DEL/2018 2011 - 12 ACIT, CIRCLE - 74(1), NEW DELHI DELHI TRANSCO LTD. NEW DELHI. PAN : AABCD6342A SH. ASHISH GOEL, CA & NISCHAY KANTOOR, CA 61. 1433/DEL/2017 2013 - 14 DCIT, CIRCLE - 1(2), I.P. ESTATE, NEW DELHI ADI BPO SERVICES LTD. NEW DELHI. PAN : AAFCA7116B SH. DEEPESH GARG, ADV. & SH. MADHAV KAPOOR, ADV. 62. 1443/DEL/2017 2012 - 13 DCIT, CIRCLE - II, MORADABAD ASHOK KUMAR JAIN MORADABAD PAN : ACTPJ8887D SH. DEEPESH GARG, ADV. & SH. MADHAV KAPOOR, ADV. 63. 1444/DEL/2017 2012 - 13 DCIT, CIRCLE - II, MORADABAD ASHOK KUMAR JAIN MORADABAD PAN : ACTPJ8887D SH. DEEPESH GARG, ADV. & SH. MADHAV KAPOOR, ADV. 64. 3385/DEL/2018 2012 - 13 DCIT, CIRCLE - 62(1), NEW DELHI AMITESHWAR SINGH NEW DELHI. PAN : AADPC8357P NONE 9 65. 4624/DEL/2018 2010 - 11 ITO, WARD - 1(1), NOIDA ANIL KUMAR G.B. NAGAR PAN : BIBPK4234L NONE 66. 4961/DEL/2017 2013 - 14 ITO, WARD - 1(1), NEW DELHI M/S ACB INDIA POWER LTD. NEW DELHI. PAN : AAICA7305D NONE 67. 6976/DEL/2018 2010 - 11 DCIT, CENTRAL CIRCLE-1, GURGAON AMAN SHARMA NEW DELHI. PAN : AAQPS9820C MS. TEJASVI JAIN, CA 68. 6978/DEL/2018 2012 - 13 DCIT, CENTRAL CIRCLE-1, GURGAON AMAN SHARMA NEW DELHI. PAN : AAQPS9820C MS. TEJASVI JAIN, CA 69. 7037/DEL/2018 2001 - 02 ITO, WARD - 1(2), MEERUT BIRLA AIRCON MEERUT PAN : AACFB3156E NONE 70. 7069/DEL/2018 2011 - 12 ACIT, CENTRAL CIRCLE-6, NEW DELHI ANIL AGGARWAL GHAZIABAD. PAN : ACYPA3690E NONE 71. 7111/DEL/2018 2011 - 12 DCIT, CENTRAL CIRCLE-1, NOIDA AFFE TECHNOLOGIES P. LTD. DELHI. PAN : AAGCA2288R NONE 72. 7502/DEL/2018 2015 - 16 ACIT, CIRCLE - 3(2), NEW DELHI AURO SUGAR P. LTD. NEW DELHI. PAN : AAACN0192K SH. ASHISH GOEL, CA & SH. NISCHAY KANTOOR, CA 73. 4758/DEL/2018 2013 - 14 ITO, WARD - 19(4), NEW DELHI PICCADILY IMPEX LTD. DELHI. PAN : AAACP0244J NONE 74. 6658/DEL/2018 2015 - 16 ACIT, CIRCLE - 2, NOIDA PRATEEK KUMAR, NOIDA PAN : ALEPK5321M NONE 10 75. 7136/DEL/2018 2015 - 16 ACIT, CIRCLE - 20(1), NEW DELHI PRESTIGE WINES & SPIRITS P. LTD. NEW DELHI. PAN : AABCT7463J NONE 76. 7548/DEL/2018 2015 - 16 ACIT, CIRCLE - 21(2), NEW DELHI RUCHI MALLS PVT. LTD. NEW DELHI. PAN : AADCR1749P NONE 77. 7624/DEL/2018 2009 - 10 ACIT, CIRCLE - 28(1), NEW DELHI RAVI SHANKARAN NEW DELHI. PAN : AMMPS0658L NONE 78. 7633/DEL/2018 2007 - 08 ITO, WARD - 19(2), NEW DELHI PUG STOCK BROKERS PVT. LTD. NEW DELHI PAN : AAACE0588L NONE 79. 7810/DEL/2018 2008 - 09 ACIT, CIRCLE - 54(1), NEW DELHI VIRAT BHATIA NEW DELHI PAN : AAHPB5855H SH. SANJEEV KAPOOR, CA 80. 7867/DEL/2018 2014 - 15 ITO, WARD - 40(3), NEW DELHI RAM PAL RATHI DELHI. PAN : ACSPR1744G NONE 81. 7952/DEL/2018 2015 - 16 ACIT, CIRCLE - 21(2), NEW DELHI REYNA INFRACON PVT. LTD. NEW DELHI PAN: AAFCR9884H NONE 82. 8139/DEL/2018 2013 - 14 DCIT, CIRCLE - 21(1), NEW DELHI RECLINERS INDIA PVT. LTD. NEW DELHI PAN: AABCR6505R NONE 83. 5791/DEL/2018 2010 - 11 DCIT, CENTRAL CIRCLE-1, NOIDA MDS CATERING PVT. LTD. NEW DELHI PAN: AAACM8727H NONE 11 REVENUE BY SHRI S.L. ANURAGI, SR. DR ORDER PER SHRI BHAVNESH SAINI, J.M. WE HAVE HEARD THE LD. D.R. AND LEARNED COUNSELS FOR THE ASSESSEES WHO HAVE APPEARED AT THE TIME OF HEARING OF THESE APPEALS. NOTICE WAS GIVEN TO THE PARTIES THROUGH NO TICE BOARD OF THE TRIBUNAL AS WELL AS BY PROVIDING LIST OF THE CA SES TO THE TAX BAR ASSOCIATION. 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEALS ARE LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATE D 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT THE DEPARTMENT SHALL NOT FILE AP PEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCE ED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEAL S TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW T HE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSED BY THE DEPAR TMENT. THE DATE OF HEARING 23.08.2019 DATE OF PRONOUNCEMENT 28.08.2019 12 CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AMEN DED THE EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT HAS B EEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APP EAL IN INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMEN DMENT IN PARA-3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDIN GLY, THE MONETARY LIMIT FOR FILING THE APPEAL BEFORE THE APP ELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR N O.17/2019 DATED 08.08.2019 HAVE BEEN ISSUED TO AMEND ITS EARL IER CIRCULAR NO.3/2018 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SHALL APPLY ACCORDINGLY. 3. THE LD. D.R. IN VIEW OF THE ABOVE BOARDS CIRCUL ARS DID NOT PRESS THE DEPARTMENTAL APPEALS. THE CASES OF THE DE PARTMENT WOULD NOT FALL IN THE EXCEPTIONS PROVIDED IN THE AB OVE BOARD CIRCULARS. IN THE RESULT, THE DEPARTMENTAL APPEALS ARE NOT MAINTAINABLE AS THE APPEALS ARE FILED AGAINST THE B OARD INSTRUCTIONS REFERRED TO ABOVE AND THEREFORE, THE A PPEALS OF THE DEPARTMENT ARE LIABLE TO BE DISMISSED. 4. LEARNED COUNSEL FOR THE ASSESSEE APPEARING IN CR OSS OBJECTION NO.113/2018 SEEKS PERMISSION TO WITHDRAW THE CROSS OBJECTION. IN THE OTHER CROSS OBJECTION NOS.198/201 8 AND 13 91/2018, NO INDEPENDENT RELIEF HAS BEEN CLAIMED BY ASSESSEE. THESE ARE FILED MERELY IN SUPPORT OF THE ORDER OF T HE LD. CIT(A). IN VIEW OF THESE CIRCUMSTANCES, THE CROSS OBJECTIONS A RE DISMISSED AS NOT PRESSED AS WELL AS NOT MAINTAINABLE IN THE PRES ENT FORM. 5. IN THE RESULT, ALL THE APPEALS OF THE DEPARTMENT ARE DISMISSED AND CROSS OBJECTIONS OF THE ASSESSEE ARE ALSO DISMI SSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (O.P. KANT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 28.08.2019 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 14 DATE OF DICTATION 28.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 28.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 28.08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P S/PS 28.08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 28.08.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 28.08.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WE BSITE OF ITAT 28.08.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 28.0 8.2019 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
