ITO, Ward- 3(1), Gurgaon V. New Town Heights 91 Condominium Association, Gurgaon

ITA 7484/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4419 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 27-11-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D. S. RAWAT
• Keywords: Tax effect
• Section: 201; 13; 22; 20

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI F BEN CH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SH. PAVAN KUMAR GADALE, JUDICIAL MEMBER SR. NO. ITA NO. APPELLANT RESPONDENT A. Y. 1 484/DEL/2018 ITO, WARD 3 (1),BULANDSHAHR CANE DEVELOPMENT COUNCIL, HINDI SAHITYA PARISHAD BHAWAN, SABJI MANDI STREET, MOTI BAGH, BULANDSHAHR PAN NO.AABTC0537B 2014 - 15 2 7150/DEL/2018 DCIT, CIRCLE - 13(2), NEW DELHI JAY BHARAT MARUTI LTD., 601, HEMKUNT CHAMBER, 89, NEHRU PLACE, NEW DELHI PAN NO. AAACJ2021K 2013 - 14 3 7992/DEL/2018 ACIT, CIRCLE 47(1), NEW DELHI GINNY GARG, 292, KATRA PERAN, KHARI BAOLI, TILAK BAZAR, NORTH DELHI, DELHI-110006 PAN NO.AHXPG1191Q 2015 - 16 4 5873/DEL/2018 ACIT, CIRCLE 10 (2), NEW DELHI GUARDIAN NUTRITION & HEALTH SUPPLEMENTS PVT. LTD.,A-258, OKHLA INDUSTRIAL AREA, PHASE- 1, NEW DELHI PAN NO.AACCG2848K 2014 - 15 5 5510/DEL/2018 ADDL. CIT, SPECIAL RANGE-4, NEW DELHI INTERVO TECHNOLOGIES P. LTD, B-14/1, OKHLA INDUSTRIAL AREA, PHASE- II, NEW DELHI PAN NO.AABCR7753B 2015 - 16 6 5616/DEL/2018 ACIT, CIRCLE - 10 (2), NEW DELHI INVICTUS ONCOLOGY P. LTD., PLOT NO. 465, 1 ST FLOOR, F. I. E. PATPARGANJ, INDUSTRIAL AREA, DELHI-110092 PAN NO.AACCI5921K 2015 - 16 7 5413/DEL/2018 ACIT, CENTRAL CIRCLE-18, NEW DELHI INDIAN HYDRO ELECTRIC POWER P. LTD., 921-A, 9 TH FLOOR, DEVIKA TOWER, NEHRU PLACE, NEW DELHI PAN NO.AABCI6656A 2014 - 15 8 5886/DEL/2018 DCIT, CIRCLE - 12(1), NEW DELHI IFCI LTD. , 61, NEHRU PLACE, NEW DELHI PAN NO.AAACT0668G 2014 - 15 9 446/DEL/2019 DCIT , CIRCLE - 11(1), NEW DELHI HEMA ENGINEERING INDUSTRIES LTD. SACHIDANAD FARM HOUSE, KSIHANGARH VILLAGE, VASANT KUNJ, SOUTH, NEW DELHI- 110070 PAN NO.AAACH0118F 2015 - 16 10 7120/DEL/2018 DCIT, CENTRAL CIRCLE I, NOIDA GARIMA BHUSHAN D/O SH. YADAV SINGH PROP. M/S. GARIMA GARMENTS, A-10, SECTOR-51, NOIDA PAN NO.AAZPY0202H 2014 - 15 11 6432/DEL/2018 ADDL. CIT SPECIAL RANGE-5, NEW DELHI JINDAL EXPORT & IMPORT (P) LTD. 110, BABAR ROAD, NEW DELHI PAN NO.AAACJ0474G 2015 - 16 12 7727/DEL/2018 ACIT, CIRCLE - 2(1) (1), INTERNATIONAL TAXATION, NEW DELHI HYATT INTERNATIONAL ASIA PACIFIC LTD.C/O HYATT REGENCY, BHIKAJI CAMA PLACE, NEW DELHI PAN NO.AABCH4410P 2008 - 09 13 4900/DEL/2018 ITO, WARD - 10 (2), NEW DELHI GOLDER ASSOCIATES CONSULTING (INDIA) P. LTD. A-16/9, VASANT VIHAR, NEW DELHI-110057 PAN NO.AADCG1080E 2013 - 14 14 5124/DEL/2018 DCIT, CIRCLE 9 (2), NEW DELHI JASMOHAN SINGH, 5, FRIENDS COLONY, WEST, DELHI PAN NO.AAKPS4651B 2015 - 16 15 4866/DEL/2018 ITO, WARD 19 (2), NEW DELHI OPTRA PROMOTERS PVT. LTD. A-111, SECTOR-65, NOIDA PAN NO.AABCO0653P 2014 - 15 16 6791/DEL2018 ITO, WARD - 2 (2), NOIDA MANISH BHARTIA, S/O SH. SUBHASH BHARTIA, H B - 69, SECTOR-14, NOIDA PAN NO.AKCPB7722N 2015 - 16 17 6659/DE/201 8 ITO, WARD 2 (2), NOIDA MALKHAN, S/O SHRI KARAN SINGH H. NO.-55, PHASE-II, SECTOR-86, NOIDA PAN NO.AVCPM2644R 2010 - 11 18 7160/DEL/2018 DCIT, CENTRAL CIRCLE II, NOIDA ORIENT PACKERS PVT. LTD. WARD NO.-6, NEAR UNION BANK OF INDIA, MAIN BAZAR, PONTA SAHIB, SIRMOUR, H.P. PAN NO.AABFO3813C 2015 - 16 19 7484/DEL/2018 ITO, WARD 3 (1), GURGAON NEW TOWN HEIGHTS 91, CONDOMINIUM ASSOCIATION, GURGAON PAN NO.AABAN8127D 2015 - 16 20 7485/DEL/2018 ITO, WARD 3 (1), GURGAON NEW TOWN HEIGHTS 86, CONDOMINIUM ASSOCIATION, GURGAON PAN NO.AABAN8087C 2015 - 16 21 7486/DEL/2018 ITO, WARD 3 (1), GURGAON NEW TOWN HEIGHTS 90, CONDOMINIUM ASSOCIATION, GURGAON PAN NO.AABAN8086D 2015 - 16 22 7543/DEL/2018 ITO, WARD - 76(1), NEW DELHI M/S. NKC PROJECTS (P) LTD., PLOT NO.63, UDYOG VIHAR, PHASE-IV, GURGAON, HARYANA - 122016 PAN NO.AACCN4070E 2010 - 11 23. 5043/DEL/2018 ACIT, CIRCLE 7 (2), NEW DELHI DUGGER FIBER PVT. LTD. C-10, SMA COOPERATIVE INDUSTRIAL ESTATE, G. T. KARNAL ROAD, DELHI- 110033 PAN NO.AAACD1005B 2015 - 16 24. 5482/DEL/2018 ACIT, CIRCLE 7 (2), DELHI D S REALTY & REALTORS PVT. LTD. 3 RD FLOOR, SCO NO.-310, ANSARI ROAD, DARYA GANJ, NEW DELHI- 110002 PAN NO.AAECD6823D 2015 - 16 25. 5703/DEL/2018 ITO, WARD 8 (1), NEW DELHI EFFECTIVE EXIM P. LTD., NEW DELHI PAN NO. AABCE6155E 2014 - 15 26. 6412/DEL/2018 DCIT, CENTRAL CIRCLE-1, NOIDA GOLF LINK HOSPITALITY PVT. LTD. F-302, ADITYA COMMERCIAL PLOT NO.12, PREET VIHAR, COMMUNITY CENTRE, NEW DELHI PAN NO.AADCG5239R 2010 - 11 27. 6476/DEL/2018 ACIT, CIRCLE 8 (1), NEW DELHI EARTH L INE APPARELS PVT. LTD. 2168, GURUDWARA ROAD, KAROL BAGH, NEW DELHI-110005 PAN NO.AABCE4236G 2014 - 15 28. 6503/DEL2018 ITO, WARD 1 (2), NOIDA CHARAN SINGH S/O SH. OM PRAKASH, VILLAGE & POST GHORI BACHHERI, GUNHPURA, DADRI, NOIDA PAN NO.BHDPS1378A 2010 - 11 29. 6753/DEL/2018 ITO, WARD 1 (2), MUZAFFARNAGAR CANE DEVELOPMENT COUNCIL, ROHANA KALAN, MUZAFFARNAGAR, PAN NO.AAALC0277F 2015 - 16 30. 7155/DEL/2018 DCIT, CENTRAL CIRCLE II, NOIDA TIRUPATI MEDICARE PVT. LTD. D-14, IIND FLOOR, PREET VIHAR, NEW DELHI -110092 PAN NO. AACCT2945A 2013 - 14 31. 7823/DEL/2018 DCIT, CENTRAL CIRCLE-13, NEW DELHI SUNIL KUMAR, RAMA KUTIR DM COLONY ROAD, BULANDSHAHR, U. P. 203001 PAN NO.ABBPK0133G 2011 - 12 32. 7753/DEL/2018 ADDL. CIT SPECIAL RANGE-18, NEW DELHI TARA CHAND JAIN A-1, LOBBY FLOOR, HOTEL MERIDIEN, NEW DELHI PAN NO.AAFPJ4253R 2010 - 11 33. 7666/DEL/2018 ITO, WAR D - 28 (5), NEW DELHI SHEELA SHANKARAN, A - 415, SARITA VIHAR, NEW DELHI-110044 PAN NO.AMTPS9742A 2009 - 10 34. 7656/DEL/2018 ITO, WARD 16 (3), NEW DELHI SAMEER KAPOOR E-63, IIIRD FLOOR, G. K. 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APARTMENTS, 3- 4, MANGLAPURI, MEHRAULI, NEW DELHI- 1100030 PAN NO.AAACL9285F 2007 - 08 41. 743/DEL/2017 ACIT, CIRCLE - 29 (1),DELHI LALIT GULATI, B - 57, OKHLA INDUSTRIAL AREA, NEW DELHI PAN NO.AANPG3663Q 2010 - 11 42. 744/DEL/2017 ITO, WARD 28 (1), DELHI JAGDISH PD. SHARMA X-36, OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI PAN NO.ABBPS4640Q 2007 - 08 43. 884/DEL/2017 ITO, WARD - 14 (1), NEW DELHI K. C. INTERNATIONAL LTD., B-25, CONNAUGHT PLACE, NEW DELHI-110001 PAN NO.AAACK3135H 2012 - 13 44. 1784/DEL/2017 ITO, WARD 15 (2), NEW DELHI LAVISH EXIM PVT. LTD. D-9, SECTOR-55, NOIDA- 201301 PAN NO.AABCL2453J 2010 - 11 45. 2725/DEL/2017 ITO WARD 3 (2), NEW DELHI ARJUN ISPAT INDIA PVT. LTD. Y-59, LOHA MANDI, NARAINA, NEW DELHI PAN NO.AAFCA4692L 2012 - 13 46. 2796/DEL/2017 ITO WARD-2 HISAR KAMLESH KUMARI SINHAG W/O SH. JOGI RAM SHAG H. NO.110A, SECTOR-15, HISAR PAN NO.BAXPS7044A 2007 - 08 47. 2529/DEL/2019 DCIT, CIRCLE 13 (2), NEW DELHI JIVA AYURVEDIC PHARMACY LTD., 100/1, GAUTAM NAGAR, NEW DELHI PAN NO.AABCJ7326A 2014 - 15 48. 2377/DEL/2019 DCIT, CIRCLE - 12 (1), NEW DELHI IFCI LTD., TOWER, 61, NEHRU PLACE, NEW DELHI PAN NO.AAACT0668G 2015 - 16 49. 2341/DEL/2019 ITO, WARD 32 (2), NEW DELHI HOSHIYAR SINGH, H. NO. - 106, MAIN BUS STAND, MAIDAN GARH, NEW DELHI PAN NO.FOJPS7118H 2006 - 07 50. 2065/DEL/2019 DCIT, CIRCLE - 2 (1), GURUGRAM HARINDER DHINGRA D-4/A-7, DIF PHASE-2, GURGAON PAN NO.ADKPD1501A 2001 - 02 51. 2066/DEL/2019 DCIT, CIRCLE - 2 (1), GURUGRAM HARINDER DHINGRA D-4/A-7, DIF PHASE-2, GURGAON PAN NO.ADKPD1501A 2002 - 03 52. 2067/DEL/2019 DCIT, CIRCLE - 2 (1), GURUGRAM HARINDER DHINGRA D-4/A-7, DIF PHASE-2, GURGAON PAN NO.ADKPD1501A 2003 - 04 53. 2068/DEL/2019 DCIT, CIRCLE - 2 (1), GURUGRAM HARINDER DHINGRA D-4/A-7, DIF PHASE-2, GURGAON PAN NO.ADKPD1501A 2005 - 06 54. 1714/DEL/2019 DCIT, CIRCLE 2 (1), GURGAON HABINDER SINGH CHIMMI D-1/02, PARSVANATH EXOTICA, SECTOR-53, GOLF COURSE ROAD, GURGAON PAN NO.AARPH6109C 2012 - 13 55. 2044/DEL/2019 ACIT CENTRAL CIRCLE - 19, NEW DELHI IMPRESS ESTATES PVT. LTD., C-134, GF, DEFECEN COLONY, NEW DELHI PAN NO.AAACI3114L 2010 - 11 56. 1482/DEL/2019 ACIT, CIRCLE - 45(1), NEW DELHI SHRI HARSIH KOCHHAR L/H MR. HEERY KOCHHAR, F-52/2, VASANT VIHAR, NEW DELHI PAN NO.ABHPK7605B 2006 - 07 57. 806/DEL/2019 DCIT, CENTRAL CIRCLE, KARNAL H. M. STEEL LTD. SANGRUR SANGRUR ROAD, DIRBA SANGRUR PUNJAB PAN NO.AABCH0164Q 2015 - 16 58. 805/DEL/2019 DCIT, CENTRAL CIRCLE, KARNAL H. M. STEEL LTD. SANGRUR SANGRUR ROAD, DIRBA SANGRUR PUNJAB PAN NO.AABCH0164Q 201 4 - 1 5 59. 4306/DEL/2018 ACIT, CIRCLE 18 (2), NEW DELHI NIPPON TUBES LTD., ROOM NO.AS-4, 2 ND FLOOR, 5006, JAISAV PLACE, DELHI-110006 PAN NO.AACCCF3888K 2014 - 15 60. 7825/DEL/2018 DCIT, CENTRAL CIRCLE-14, NEW DELHI MDLR AIRLINES PVT. LTD. FLAT NO.4, R. R. APARTMENT, 3-4, MANGLAPURI, MEHRUALI, NEW DELHI PAN NO.AAECM5231C 2013 - 14 61. 7353/DEL/2018 ACIT, CIRCLE 46 (1), NEW DELHI NAVRATATAN LAL SHARMA, 3316, KUCHA KASHGIRI SITA RAM BAZAR, NEW DELHI-110006 PAN NO.AATPS0517R 2015 - 16 62. 7034/DEL/2018 ACIT, CENTRAL CIRCLE-13, NEW DELHI MAHAGUL REAL ESTATE PVT. LTD. C-215, VIVEK VIHAR, DELHI-110095 PAN NO.AAFCM4203R 2013 - 14 63. 5795/DEL/2018 DCIT, CENTRAL CIRCLE-I, NOIDA MDS CATERING PVT. LTD. H. NO.17, SOUTH EXTENSION, PART-II, NEW DELHI PAN NO.AAACM8727H 2014 - 15 64. 5794/DEL/2018 DCIT, CENTRAL CIRCLE-I, NOIDA MDS CATERING PVT. LTD. H. NO.17, SOUTH EXTENSION, PART-II, NEW DELHI PAN NO.AAACM8727H 2013 - 14 65. 5793/DEL/2018 DCIT, CENTRAL CIRCLE-I, NOIDA MDS CATERING PVT. LTD. H. NO.17, SOUTH EXTENSION, PART-II, NEW DELHI PAN NO.AAACM8727H 2012 - 13 66. 5792/DEL/2018 DCIT, CENTRAL CIRCLE-I, NOIDA MDS CATERING PVT. LTD. H. NO.17, SOUTH EXTENSION, PART-II, NEW DELHI PAN NO.AAACM8727H 2011 - 12 67. 5625/DEL/2018 DCIT, CENTRAL CIRCLE-I, GURUGRAM NIKIYOG BUILDWELL PVT. LTD. SPAZEDGE, SOHNA EXPRESSWAY, SECTOR - 47, GURGAON PAN NO.AACCN3954H 2016 - 17 68. 4901/DEL/2018 ITO (E), WARD - 1(4), NEW DELHI MEHTA CHARITABLE PRAJANALYA TRUST, 104, TILAK BAZAR CHOWK, NEW DELHI PAN NO.AAAFM2171L 2009 - 10 69. 4863/DEL/2018 ACIT, CIRCLE 17 (1), NEW DELHI MODI RUBBER LTD 4-7C, DDA SHOPPING CENTRE, NEW FRIENDS COLONY, NEW DELHI PAN NO.AAACM2062R 2010 - 11 70. 4853/DEL/2018 DCIT, CIRCLE 18(1), NEW DELHI NEW STAR SYSTEM SOLUTIONS P. LTD. 109, DLF TOWER-A JASOLA VIHAR, NEW DELHI PAN NO.AACCN6135C 2013 - 14 71. 8099/DEL/2018 ITO, WARD 3, SONEPAT PRADEEP KUMAR S/O SH.RAJ SINGH, 409, JATHERI, SONIPAT PAN NO.BPUPK5883F 2014 - 15 72. 7632/DEL/2018 ITO, WARD - 19 (3), NEW DELHI PANTEC DEVICES PVT. LTD 703, MANJUSHA 57, NEHRU PLACE, NEW DELHI -110019 PAN NO.AAACP0019K 2015 - 16 73. 7426/DEL/2018 ACIT, CIRCLE 47 (1), NEW DELHI RAKESH KUMAR GOEL, 289/9, KATRA PERAN, TILAK BAZAR, DELHI PAN NO.AAEPG7376H 2015 - 16 74. 6889/DEL/2018 ITO, WARD 19 (4), NEW DELHI PINWHEEL TRAVEL & EXPERIENCE PVT. LTD. A- 28, 3 RD FLOOR, GANESH NAGAR, COMPLEX PANDAV NAGAR, NEW DELHI- 110092 PAN NO.AAGCP7597L 2015 - 16 7 5 . 6749/DEL/2018 ACIT, CIRCLE 47 (1), NEW DELHI RAMESH KUMAR SUNEJA, 2003, KATRA LACHOO SINGH, BHAGIRATH PALACE, DELHI-110006 PAN NO.AAYPS3310F 2015 - 16 7 6 . 6410/DEL/2018 ITO, WARD 34 (4), NEW DELHI RAJESH AGGARWAL, PROP. M/S. A. S. RAJ INTERNATIONAL, C-17, SATYAWTI COLONY, ASHOK VIHAR, PHASE-III, NEW DELHI PAN NO.ACWPA0153C 2004 - 05 7 7 . 6188/DEL/2018 ACIT, CENTRAL CIRCLE-16, NEW DELHI ROOP KISHORE MADAN, A - 9/4, VASANT VIHAR, NEW DELHI PAN NO.ABWPM6914G 2014 - 15 7 8 . 6164/DEL/2018 ITO, WARD 4 (5), GURUGRAM VAIBHAV KAKKAR H. NO.709, SECTOR-31, GURGAON HARYANA PAN NO.APEPK4443A 2009 - 10 79 . 6015/DEL/2018 ACIT, CIRCLE KARNAL, KARNAL RAM GOPAL PROP. M/S. GMH LABORATORIES & M/S. JAGDAMBA MEDICAL HALL, PLOT NO.171/3, HSIDC KARNAL, HARYANA PAN NO.ABFPG9454L 2015 - 16 8 0 . 6014/DEL/2018 ACIT, CIRCLE KARNAL, KARNAL PICCAD I LY AGRO INDUSTRIES LTD. UMRI INDRI ROAD, BHADSON, KARNAL PAN NO.AABCP7343R 2015 - 16 8 1 . 5866/DEL/2018 DCIT, CIRCLE 27 (2), NEW DELHI WILFUL FINANCE INVESTMENT CO. PVT. LTD. K-7B, GROUND FLOOR, KALKAJI, NEW DELHI-110019 PAN NO.AAACW0280H 2013 - 14 8 2 . 5512/DEL/2018 ACIT, CIRCLE, KARNAL RATCHET LABORATORIES LTD. , I-965, OPPOSITE MAIN POWER HOUSE, KUNJPURA ROAD, HARYANA, KARNAL- 132001 PAN NO.AACCR8581L 2013 - 14 DATE OF HEARING : 23.08.2019 DATE OF PRONOUNCEMENT : 23.08.2019 APPELLANT BY SH. D. S. RA WA T, SR. DR RESPONDENT BY SH. SAURAV ROHTAGI, CA MS. GARGI SETHI, ADVOCATE SH. LALIT MOHAN, CA SH. RAKESH GUPTA, ADVOCATE SH. V. RAJ KUMAR, ADVOCATE MS. TEJASVI JAIN, ADVOCATE ORDER PER BENCH THE ABOVE CAPTIONED APPEALS BY THE REVENUE ARE TAKE N UP TOGETHER AS IN ALL THESE APPEALS THE TAX EFFECT IS LESS THAN TH E MONETARY LIMIT FIXED BY THE CBDT IN ITS CIRCULAR NO.17/2019 DATED 08.08.201 9. 2. VIDE LETTER DATED 20.08.2019 ADDRESSED TO ALL TH E PRINCIPAL CHIEF COMMISSIONERS OF INCOME TAX, THE BOARD HAS CLARIFIE D THAT CIRCULAR NO.17/2019 IS APPLICABLE TO ALL PENDING APPEALS. 3. IN THE LIGHT OF THE CBDT CIRCULAR NO.17/2019 ALL THE ABOVE APPEALS BY THE REVENUE ARE DISMISSED. 4. IN THE RESULT, ALL THE APPEALS FILED BY THE REVE NUE STAND DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 23.08. 2019. SD/- SD/- [PAVAN KUMAR GADALE] [N.K. BILLAIYA ] JUDICIAL MEMBER A CCOUNTANT MEMBER DATED: 23 AUGUST, 2019 *NEHA* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CITI 4. CIT(A) 5. DR ASST. REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 23.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 23.08.2019 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 2 3 .08.2019 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS 2 3 .08.2019 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 2 3 .08.2019 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS 23.08.2019 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 27.08.2019 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 27.08.2019 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