ITO (TDS), Rohtak V. The Executive Engineer, Jhajjar

ITA 6494/DEL/2013

• Counselvise Citation: 649420114 RSA 2013
• Duration Of Justice: 1 year(s) 10 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-11-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 20-10-2015
• Assessment Year: misc
• Appeal Filed On: 05-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KESANG Y SHIRPA
• Assessee Lawyers: SHAILESH GUPTA ADV S
• Keywords: Revised return
• Section: 63

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SH. KULDIP SINGH , JM ITA NO S . 635 & 63 /DEL/2013 : ASSTT. YEAR S : 2007 - 08 & 2009 - 10 DCIT, CENTRAL CIRCLE - 1, NEW DELHI VS M/S D.D. INDUSTRIES LTD. B - 8, MAYAPURI, INDUSTRIAL AREA, PHASE - I, NEW DELHI (APPELLANT) (RESPONDENT) ITA NO S . 266 & 264/DEL/2013 : ASSTT. YEARS : 2007 - 08 & 2009 - 10 M/S D.D. INDUSTRIES LTD. B - 8, MA YAPURI, INDUSTRIAL AREA, PHASE - I, NEW DELHI VS DCIT, CENTRAL CIRCLE - 1, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO . AAACD0148D ASSESSEE BY : SH. SALIL AGGARWAL & SHAILESH GUPTA , ADV S . REVENUE BY : MS . KESANG Y. SHIRPA , SR. DR DATE OF HEARING : 30 .10 .2015 DATE OF PRONOUNCEMENT : 04 .11 .2015 ORDER PER N. K. SAINI, AM : THESE CROSS APPEAL S BY THE DEPARTMENT AND THE ASSESSEE ARE DIRECTED AGAINST THE SEPARATE ORDER S DATED 12.11.2012 & 10.12.2012 FOR THE ASSESSME NT YEARS 2007 - 08 & 2009 - 10 RESPECTIVELY PASSED BY THE LD. CIT(A) - III, NEW DELHI . 2. DURING THE COURSE OF HEARING THE LD. COUNSEL FOR THE ASSESSEE AT THE VERY OUTSET STATED THAT THESE APPEALS WERE ITA NO S. 635, 266, 63 & 264 /DEL /201 3 D D INDUSTRIES LTD. 2 ALREADY DISPOSED OFF BY THIS BENCH OF THE ITAT, NEW DELHI V IDE ORDER DATED 17.05.2013 , AGAINST THE SAID ORDER THE DEPARTMENT PREFERRED APPEALS TO THE HON BLE JURISDICTIONAL HIGH COURT WHER EIN VIDE ORDER DATED 13.03.2015, T HE ABOVE SAID ORDER OF THE ITAT DATED 17.05.2013 WAS AFF IRMED (COPIES OF THE SAID ORDER WERE FURNISHED WHICH ARE PLACED ON RECORD). THE AFORESAID FACTUAL MATRIX WAS NOT CONTROVERTED BY THE LD. CIT DR. 3 . WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON THE RECORD. IT IS NOTICED THAT THE APPEALS UNDER CO NSIDERATION HAVE ALREADY BEEN DISPOSED OFF BY THE ITAT B BENCH, NEW DELHI VIDE ORDER DATED 17.05.2012 AND WHEN THE DEPARTMENT PREFERRED APPEALS AGAINST THE SAID ORDER OF THE ITAT. THE HON BLE JURISDICTIONAL HIGH COURT AFFIRMED THE ORDER FOR THESE TWO ASS ESSMENT YEARS I.E. ASSESSMENT YEARS 2007 - 08 & 2009 - 10 AND SET ASIDE THE APPEAL FOR THE ASSESSMENT YEAR 2008 - 09 IN RESPECT OF ONE ISSUE RELATING TO INCOME OF RS. 1.63 CRORE SHOWN IN THE REVISED RETURN OF INCOME. 4. WE, THEREFORE, BY CONSIDERING THE TOTALI TY OF THE FACTS AS DISCUSSED HEREIN ABOVE, ARE OF THE VIEW THAT THESE APPEAL UNDER CONSIDERATION ARE POSTED BY MISTAKE AND BECOMES INFRUCTUOUS AS THE SAME HAD ALREAD Y BEEN DISPOSED OFF BY THE ITAT, HOWEVER, THE RESULT ALREADY PRONOUNCED VIDE ORDER DATED 17 .05.2013 WILL REMAIN THE SAME . THEREFORE, THE ITA NO S. 635, 266, 63 & 264 /DEL /201 3 D D INDUSTRIES LTD. 3 APPEALS OF THE ASSESSEE ARE ALLOWED AND THAT OF THE DEPARTMENT ARE DISMISSED AS ALREADY BEEN HELD VIDE ORDER DATED 17.05.2013 BY THE ITAT. 5 . IN THE RESULT, THE APPEAL S OF THE ASSESSEE ARE ALLOWED AND THAT OF THE DEPARTMENT ARE DI S MISSED. ( ORDER PRON OUNCED IN THE COURT ON 04 /11 /2015 ) SD/ - SD/ - (KULDIP SINGH ) (N. K. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 04 /11 /2015 *SUBO DH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR