ACIT, New Delhi V. Smt. Nandita Jain, New Delhi

ITA 879/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2637 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S R SENAPATI
• Keywords: Audit objection; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : E : NEW DELHI BEFORE SMT. DIVA SINGH , JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA/IT(SS)A/ CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 6065/DEL/2017 ACIT, CENTRAL CIRCLE - 4, NEW DELHI M/S. MAHASHIAN DI HATTI PVT. LTD., 9/44, KIRTI NAGAR, INDUSTRIAL AREA, NEW DELHI (PAN:AAACM4165F) 2014 - 15 MS. RINKY SHARMA , ITP 1168/DEL/2017 DCIT, CIRCLE - 18(2), NEW DELHI M/S. NIKHIL FOOTWEARS PVT. LTD., G - 11, MAIN ROHTAK ROAD, UDYOG NAGAR, DELHI (PAN:AAACN0749A) 2012 - 13 NONE 6643/DEL/2016 ADDL. CIT, SPECIAL RANGE - 6, C.R. BUILDING, NEW DELHI M/S. NAGESH KNITWEARS PVT. LTD., E - 10, MASJID MOTH, GREATER KAILASH, NEW DELHI (PAN:AAACN2140D) 2012 - 13 NONE 1138/DEL/2017 DCIT, CIRCLE - 16(1), NEW DELHI M/S. MGF MOTORS LTD., MGF HOUSE, ASAF ALI ROAD, NEW DELHI (PAN:AABCM4247R) 2011 - 12 NONE 1643/DEL/2018 ACIT, CIRCLE - 19(1), NEW DELHI M/S. OMRON AUTOMATION PVT. LTD., 108 & 103 - 106, 1 ST FLOOR, SEWA CORPORATION PARK, GURGAON (PAN:AAACO8103D) 2009 - 10 SHRI SOMIL AGGARWAL & SHRI LAKSHYA AGGARWAL, ADVOCATES 3756/DEL/2017 DCIT, CIRCLE - 1, MUZAFFARNAGAR M/S. MEENU PAPERS MILLS PVT. LTD., 9.5 TH KM, BHOPA ROAD, MUZAFFARNAGAR (PAN:AACCM0296K) 2012 - 13 NONE 3978/DEL/2016 ACIT, CIRCLE - SH. NAVEEN 2010 - 11 NONE 2 18(2), NEW DELHI CHAUDHRI, A - 206, SOM VIHAR, R.K. PURAM, NEW DELHI (PAN:ACUPC0145J) 3409/DEL/2016 DCIT (INTERNATIONAL TAXATION) CIRCLE - 3(1)(1), E - 2, DR.. S.P. MUKHARJEE CIVIC CENTER, J.L.N. MARG, NEW DELHI M/S. THYSSEN K RUPP SYSTEMS ENGINEERING GMBH ( FORMERLY KNOWN AS M/S. THYSSEN KRUPP KRAUSE GMBH), C/O - MOHINDER PURI & CO., CAS, 1A, VANDANA, 11, TOLSTOY MARG, NEW DELHI (PAN:AADCT9090R) 2011 - 12 NONE 4241/DEL/2016 ITO, WARD - 62(1), CIVIC CENTRE, NEW DELHI M/S. MANA RAM GANPAT RAM & CO., 257, CYCLE MARKET, KHANDEWALAN EXTN., NEW DELHI (PAN:AAHFM2579Q) 2012 - 13 NONE 5414/DEL/2017 ITO, WARD - 3, AAYAKAR BHAWAN, SEC - 14, HISAR SMT. NISHA ARORA, H. NO. 626, URBAN ESTATE - II, HISAR, HARYANA (PAN:AEMPA2048G) 2014 - 15 NONE 1131/DEL/2017 DCIT, CIRCLE - 19(1), C.R. BUILDING, NEW DELHI M/S. ODEON BUILDERS PVT. LTD., M - 116, 2 ND FLOOR, CONNAUGHT PLACE, NEW DELHI (PAN:AACO0155H) 2012 - 13 SHRI ASHISH CHADHA, CA 3721/DEL/2017 ITO, WAR - 17(4), C.R. BUILDING, NEW DELHI M/S. NARANG CONSTRUCTION & FINANCIERS PVT. LTD., SD - 65, PITAMPURA, NEW DELHI (PAN:AAACN1066A) 2012 - 13 NONE 759/DEL /2017 DCIT, CIRCLE - 16(1), C.R. BUILDING, NEW DELHI M/S. M & B FOOTWEAR PVT. LTD., C - 7, CONNAUGHT PLACE, NEW DELHI (PAN:AA A CM6383R) 2008 - 09 NONE 6318/DEL/2016 ACIT, CIRCLE - 19(1), 1 ST FLOOR, C.R. BUILDING, NEW DELHI M/S. ORIENT ABRASIVES LTD., 1307, CHIRANJIV TOWER, 43, NEHRU PLACE, NEW DELHI (PAN:AAAC0221C) 2012 - 13 NONE 6319/DEL/2016 ACIT, CIRCLE - 19(1), 1 ST FLOOR, M/S. ORIENT ABRASIVES LTD., 1307, 2011 - 12 NONE 3 C.R. BUILDING, NEW DELHI CHIRANJIV TOWER, 43, NEHRU PLACE, NEW DELHI (PAN:AAAC0221C) 4862/DEL/2018 ACIT, CIRCLE - 17(1), 1 ST FLOOR, C.R. BUILDING, NEW DELHI MY FAMILY DENTIST P. LTD., D - 501, 5 TH FLOOR, SADBHAVNA APARTMENTS, PLOT NO. 8, SEC - 22, DWARKA, NEW DELHI (PAN:AAECM5669G) 2014 - 15 NONE 1889/DEL/2018 ACIT, CIRCLE - 32(1), 13 TH FLOOR, CIVIC CENTRE, NEW DELHI SHRI NITESH GUPTA, 129 - A, GAUTAM NAGAR, NEW DELHI (PAN:AIVPG5969P) 2009 - 10 NONE 216/DEL/2017 ITO (E), WARD - 1(4), 24 TH FLOOR, E - 2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI M/S MAHAVIR INTERNATIONAL, 6550, MAIN QUTUB ROAD, NABI KARIM, DELHI (PAN:AAATM5027B) 2011 - 12 NONE 882/DEL/2017 ACIT, CIRCLE - 52(1), 14 TH FLOOR, E - 2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI SMT. NAYAN TARA JAIN, 6 TH FLOOR, 612 - 618, NARAIN MANZIL, 23, BARAKHAMBA ROAD, NEW DELHI (PAN:ACDPJ4338B) 2013 - 14 SH. V.K. GARG, ADV. 879/DEL/2017 ACIT, CIRCLE - 52(1), 14 TH FLOOR, E - 2 BLOCK, DR. S.P. MUKHERJEE, CIVIC CENTER, NEW DELHI SMT. NANDITA JAIN, 6 TH FLOOR, 612 - 618, NARAIN MANZIL, 23, BARAKHAMBA ROAD, NEW DELHI (PAN:AAFPJ7529N) 2013 - 14 SH. V. K. GARG, ADV. 5910/DEL/2017 ACIT, CENTRAL CIRCLE - 19, 1 ST FLOOR, 2 - E, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI M/S. NILKANTH CONCAST PVT. LTD., SURVAY NO. 221, VILLAGE VADALA, MUNDRA, KUTCH, GUJRAT (PAN:AABCN8500A) 2011 - 12 SH. ASHISH CHADHA, CA 994/DEL/2017 DCIT, CIRCLE - 16(1), C.R. BUILDING, NEW DELHI M/S. MANSAROVER BUILDERS PVT. LTD., 48/1, COMMERCIAL CENTRE, MALCHA MARG, CHANAKYAPURI, NEW DELHI (PAN:AAACM6591R) 2012 - 13 NONE 4 4648/DEL/2017 ITO, WARD - 17(1), C.R. BUILDING, NEW DELHI M/S. MISSANITE APPARELS P. LTD., D - 14/9, 2 ND FLOOR, OKHLA INDUSTRIAL AREA, PHASE - I, NEW DELHI (PAN:AAHCM1302M) 2013 - 14 NONE 3380/DEL/2016 ACIT, CIRCLE - 76(1), NEW DELHI M/S. PARSAVNATH DEVELOPERS LTD., 6 TH FLOOR, ARUNACHAL BUILDING, 19, BARAKHAMBA ROAD, NEW DELHI (PAN:AAACP0743J) 2012 - 13 SH. RAJAT JAIN, CA & SH. AKSHAT JAIN, CA 3382/DEL/2016 ACIT, CIRCLE - 77(1), NEW DELHI STATE BANK OF INDIA, OFFICER ADMINISTRATIVE DEPTT. LOCAL HEAD OFFICER, 11, SANSAD MARG, NEW DELHI (PAN:AAACS8577K) 2011 - 12 NONE 6694/DEL/2016 ITO, WARD - 40(4), E - 2 BLOCK, CIVIC CENTRE, NEW DELHI SH. MANI RAM, ROOM NO. 7, 1 ST FLOOR, LAWRENCE ROAD, INDUSTRIAL AREA, DELHI (PAN:AARPR7466C) 2012 - 13 NONE 5480/DEL/2017 DCIT, CIRCLE - 16(1), C.R. BUILDING, NEW DELHI MANSAROVER INVESTMENT LTD., 28 NAJAFGARH ROAD, NEW DELHI (PAN:AAACM0211C) 2012 - 13 NONE 3496/DEL/2017 ITO, WARD - 37(2), CIVIC CENTRE, NEW DELHI SMT. MANJEET, 298, TEEN PANA, NEAR BOY PRIMARY, SCHOOL, VILLAGE KANJHWALA, DELHI (PAN: BKKPM8083N) 2012 - 13 NONE 1114/DEL/2017 DCIT (EXEMPTION), EXEMPTION CIRCLE, 1 ST FLOOR, CGO - II, KAMLA NEHRU NAGAR, GHAZIABAD M/S. NAVUDAI SIKSHAN EVAM JAN KALYAN SEWA SAMITI, 117/K/30, SARVODAYA NAGAR, KANPUR. (PAN:AAGFN4916N) 2012 - 13 NONE 853/DEL/2017 ITO - 1(5), BAGWARA, MANDI SAMITI PARISAR, KICHHA ROAD, RUDRAPUR SH. NAVNEET KUMAR SHARMA, VILL - RAMNAGAR, TEHSIL KICHHA, RUDRAPUR (PAN:BUZPS2092C) 2011 - 12 NONE 5 3771/DEL/2017 ITO, WARD - 16(1), NEW DELHI M/S. MGV JAIN JEWELLERS PVT. LTD., 2782/20, BEADON PURA, 1 ST FLOOR, KAROL BAGH, NEW DELHI (PAN:AAGCM3999K) 2012 - 13 NONE 3071/DEL/2017 ACIT, CIRCLE - 62(1), ROOM NO. 2202, 22 ND FLOOR, CIVIC CENTRE, MINTO ROAD, NEW DELHI SH. NIRAJ ANAND PROP., M/S. APCON INDIA, 215, HARSHA COMPLEX, F - 17, SUBHASH CHOWK, LAXMI NAGAR, DELHI (PAN: AASPA3259K) 2012 - 13 NONE 4411/DEL/2016 ADDL. CIT (TDS), GHAZIABAD MAHAMEDHA URBAN CO - OPERATIVE BANK LTD., 36, NAI BASTI, GHAZ IABAD. (PAN:AAAAM 4437E) 2013 - 14 NONE 4410/DEL/2016 ADDL. CIT(TDS), GHAZIABAD MAHAMEDHA URBAN CO - OPERATIVE BANK LTD., 36, NAI BASTI, GHAZIABAD. (PAN:AAAAM4437E) 2012 - 13 NONE 5804/DEL/2017 ITO, WARD - 17(1), C.R. BUILDING, NEW DELHI M/S. MONITRON SUPPORT SERVICES P. LTD., C - 16, COMMUNITY CENTRE, BEHIND JANAK CINEMA, JANAK PURI, NEW DELHI (PAN:AAECM6669E) 2012 - 13 NONE 5995/DEL/2017 ITO (EXEMPTIONS) - WARD, CGO COMPLEX - II, 1 ST FLOOR, KAMLA NEHRU NAGAR, GHAZIABAD, UP MUSLIM SOCIAL UPLIFT SOCIETY, 1 , SULTAN JAHAN MANZIL SHAMSAD MARKET, ALIGARH (PAN: AAATM8291R) 2013 - 14 NONE DEPARTMENT BY : SH. S.R. SENAPATI, SR.DR DATE OF HEARING : 21.08.2018 DATE OF PRONOUNCEMENT : 2 1 .08.2018 6 ORDER PER BENCH : THESE APPEALS FILED BY THE REVENUE IN THE RESPECTIVE YEARS IN THE CASES OF RESPECTIVE ASSESSEES AS PER DETAILS IN THE CAUSE TITLE ARISING OUT OF THE ORDERS PASSED BY THE CIT(A) HAVE BEEN IDENTIFIED BY THE REGISTRY WHEREIN THE TAX EFFECT INVOLVED IN EACH OF THESE APPEALS IS LESS THAN THE RS. 20,00,000/ - . 2. SOME OF THE ASSESSEE - RESPONDENTS WERE REPRESENTED BY THEIR RESPECTIVE LEARNED AUTHORIZED REPRESENTATIVES AS NOTED ABOVE , WHILE OTHERS REMAINED UNREPRESENTED. DURING THE COURSE OF HEARING, THE LEARNED DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT NO DOUBT TAX EFFECT INVOLVED IN THE APPEALS IS LESS THAN RS.20 LAKHS EACH THUS BOUND BY THE DEPARTMENTAL INSTRUCTIONS THE APPEALS HAVE TO BE WITHDRAWN. HOWEVER, ATTENTION WAS INVITED TO MODIFIED PARA 10 OF THE CIRCULAR NO. 3/2018, DATED 11 TH JULY, 2018 , WHICH HAS BEEN MODIFIED BY CIRCULAR DATED 20 TH AUGUST, 2018 AND IN TERMS OF THE SAID MODIFICATION THE DEPARTMENTAL REPRESENTATIVES MADE A PRAYER THAT PERMISSION TO PRAY FOR RECALL OF THE ORDER MAY BE GRANTED IN CASE ANY OF THE CONDITIONS I N THE REPORTS MADE AVAILABLE BY THE AO SUBSEQUENTLY , SHOW THAT THE ISSUES WERE REQUIRED TO BE CONTESTED. THE MODIFIED P A R A IS EXTRACTED HEREUNDER: 10. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE IS UNDER CHALLENGE, OR (B) WHERE BOARD'S ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE ADDITION RELATES TO UNDISCLOSED FOREIGN INCOME/UNDISCLOSED FOREIGN ASSETS (INCLUDING FINANCIAL ASS ETS)/ UNDISCLOSED FOREIGN BANK ACCOUNT. (E) WHERE ADDITION IS BASED ON INFORMATION RECEIVED FROM EXTERNAL SOURCES IN THE NATURE OF LAW ENFORCEMENT AGENCIES SUCH AS CBI/ ED/ DRI/ SFIO/ DIRECTORATE GENERAL OF GST INTELLIGENCE (DGGI). 7 (F) CASES WHERE PROSEC UTION HAS BEEN FILED BY THE DEPARTMENT AND IS PENDING IN THE COURT. 3. ACCEPTING THE SAID REQUEST, THE APPEALS ARE DISMISSED AS INFRUCTUOUS. WHILE SO DIRECTING, IT IS MADE CLEAR THAT THE DEPARTMENT IS AT LIBERTY TO FILE MISCELLANEOUS APPLICATION, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMIT OF RS.20 ,00,000/ - OR ANY OF THE CONDITIONS ETC. AS AVAILABLE IN THE AMENDMENT CARRIED OUT IN PARA 10 OF CIRCUL AR NO. 3/2018, DATED 20.08.2018 IS MADE OUT. 4 . IN THE RESULT, ALL THE APPEALS OF THE R EVENUE ARE DISMISSED AS NOT PRESSED. SAID O RDER S WAS P RONOUNCED IN THE COURT ON 2 1 . 0 8 . 2 0 1 8 S D / - S D / - [ O.P. KANT ] [ DIVA SINGH ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 2 1 . 0 8 . 2 0 1 8 RK/ - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI.