ACIT, Chandigarh V. Smt. Savita Jerath, Chandigarh

ITSSA 76/CHANDI/2004

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 1969 (ITAT-CHANDIGARH)
• Duration Of Justice: 14 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 05-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 18-11-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH A CHANDIGARH !, ' # , $ % & ' ( , )* # BEFORE: SMT. DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM ./ ITSS NO. 76/CHD/2004 BLOCK PERIOD : 01.04.1987 TO 20.11.1997 THE ACIT, CIRCLE- 1(1), CHANDIGARH. VS SMT. SAVITA JERATH, HOUSE NO. 8, SECTOR-7, CHANDIGARH. PAN /TAN NO:------------ APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJIT SINGH, CIT-DR ASSESSEE BY : SHRI ASHOK GOYAL & ./ ITA NO. 229/CHD/2014 ASSESSMENT YEAR 2006-07 THE DCIT, CENTRAL CIRCLE-III, LUDHIANA. VS M/S CHET RAM RAVI KUMAR, 101, NEW GRAIN MARKET, MUKATSAR. PAN /TAN NO: AABFC6298B APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : NONE & ./ ITA NO. 580/CHD/2015 !' ASSESSMENT YEAR : 2006-07 THE ITO, WARD-1, PANCHKULA. VS SHRI GULSHAN RAI SATIJA, H.NO. 353, SECTOR 12, PANCHKULA.(PRESENTLY H.NO. 513, SAVITRI TOWER, VIP ROAD, ZIRAKPUR. PAN /TAN NO: ABUPR7418Q APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJIT SINGH, CIT-DR ASSESSEE BY : NONE & ITSS 76/2004, ITA 229/2014, ITA 580/2015, ITA 128 4/2017,513/2018 1012/2018,1394/2018,1568/2018, 288/2019,622/2019,699/2019,718/2 019, 817/2019, 867/2019 & 999/2019 PAGE 2 OF 6 ./ ITA NO. 1284/CHD/2017 !' ASSESSMENT YEAR : 2008-09 THE DCIT, CENTRAL CIRCLE 1, LUDHIANA. VS M/S |BASERA REALTORS P.LTD., 10-CANAL VIEW, NEAR SOUTH CITY, AGGAR NAGAR, LUDHIANA. PAN /TAN NO: AACCB7360D APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJIT SINGH, CIT-DR ASSESSEE BY : NONE & ./ ITA NO. 513/CHD/2018 !' ASSESSMENT YEAR : 2013-14 THE DCIT, CIRCLE, AMBALA. VS M/S BELI RAM SAREEN, MINERVA CINEMA, SADAR BAZAR, AMBALA CANTT. PAN /TAN NO: AAAFB8866H APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : SHRI TEJ MOHAN SINGH & ./ ITA NO. 1012/CHD/2018 !' ASSESSMENT YEAR : 2014-15 THE DCIT, CIRCLE 6(1), MOHALI. VS M/S DYANAMIC BENEFICIAL ACCORD MARKETING LTD., PLOT NO. 580, INDL.AREA PHASE-9, MOHALI. PAN /TAN NO: AADCD9795R APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : NONE & ./ ITA NO. 1394/CHD/2018 !' ASSESSMENT YEAR : 2012-13 THE ACIT, CIRCLE 5(1), CHANDIGARH. VS M/S DR. ITM, SCO 61, SECTOR 26, CHANDIGARH. PAN /TAN NO: AABCM9879R RESPONDENT ITSS 76/2004, ITA 229/2014, ITA 580/2015, ITA 128 4/2017,513/2018 1012/2018,1394/2018,1568/2018, 288/2019,622/2019,699/2019,718/2 019, 817/2019, 867/2019 & 999/2019 PAGE 3 OF 6 APPELLANT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : NONE & ./ ITA NO. 1568/CHD/2018 !' ASSESSMENT YEAR: 2012-13 THE ITO, WARD 6(5), LUDHIANA. VS SHRI GURBACHAN PAL SINGH, SCF-4-1, SARABHA NAGAR MARKET, LUDHIANA . PAN /TAN NO: ACFPS2772J APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : S/SHRI P.N. ARORA & AJAY KUMAR SHARM A & ./ ITA NO. 288/CHD/2019 !' ASSESSMENT YEAR: 2012-13 THE ACIT, CIRCLE 4(1), CHANDIGARH. VS M/S CITY BEAUTIFUL HOTELS & RESORTS PVT. LTD., SCO 471-472, SECTOR 35-C, CHANDIGARH. PAN /TAN NO: AADCC0461D APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : SHRI PARIKSHIT AGGARWAL, CA & ./ ITA NO. 622/CHD/2019 !' ASSESSMENT YEAR: 2013-14 THE DCIT, CENTRAL CIRCLE-1, LUDHIANA. VS SHRI VIKAS JAIN, 25-G, SARABHA NAGAR, LUDHIANA. PAN /TAN NO: AAQPJ0007L APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJIT SINGH, CIT-DR ASSESSEE BY : NONE & ITSS 76/2004, ITA 229/2014, ITA 580/2015, ITA 128 4/2017,513/2018 1012/2018,1394/2018,1568/2018, 288/2019,622/2019,699/2019,718/2 019, 817/2019, 867/2019 & 999/2019 PAGE 4 OF 6 ./ ITA NO. 699/CHD/2019 !' ASSESSMENT YEAR: 2015-16 THE DCIT, CIRCLE-I (EXEMPTIONS), CHANDIGARH. VS M/S PINEGROVE INTERNATIONAL CHARITABLE TRUST, SECTOR 9-A, CHANDIGARH. PAN /TAN NO: AABFP0867H APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : SHRI ASHOK GOYAL, CA & ./ ITA NO. 718/CHD/2019 !' ASSESSMENT YEAR: 2014-15 THE JCIT (OSD) (EXEMPTIONS), CIRCLE-2, CHANDIGARH. VS M/S TIBETAN DELEK HOSPITAL, GANGCHEN KYISHONG, DHARAMSHALA, KANGRA (HP). PAN /TAN NO: AAATT1512A APPELLANT RESPONDENT REVENUE BY : SHRI CHANDRAJIT SINGH, CIT-DR ASSESSEE BY : NONE & ./ ITA NO. 817/CHD/2019 !' ASSESSMENT YEAR: 2016-17 THE ITO, WARD-4, PANCHKULA. VS M/S SUNEV PHARMA SOLUTIONS LTD., PLOT NO.51-52, INDUSTRIAL AREA,PH-I PANCHKULA. PAN /TAN NO: AAKCS5651E APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : S/O S.C.GUPTA, AR & SHRI JASPAL SHARMA, ADVOCATES & ./ ITA NO. 867/CHD/2019 !' ASSESSMENT YEAR: 2013-14 THE ACIT, CIRCLE-2(1), CHANDIGARH. VS M/S PUNJAB STATE COOP BANK LTD., SCO 51-52, SECTOR 17-B, CHANDIGARH. PAN /TAN NO: AAAAP0253B RESPONDENT ITSS 76/2004, ITA 229/2014, ITA 580/2015, ITA 128 4/2017,513/2018 1012/2018,1394/2018,1568/2018, 288/2019,622/2019,699/2019,718/2 019, 817/2019, 867/2019 & 999/2019 PAGE 5 OF 6 APPELLANT REVENUE BY : SMT. CHANDRAKANTA, SR.DR ASSESSEE BY : SHRI ATUL GOYAL, ADVOCATE & ./ ITA NO. 999/CHD/2019 !' ASSESSMENT YEAR: 2011-12 THE ACIT, CIRCLE-3(1), CHANDIGARH. VS M/S ASIAN CONCRETES & CEMENTS P.LTD SCF-270, MOTOR MARKET, MANI MAJRA. PAN /TAN NO: AAHCA7913J APPELLANT RESPONDENT REVENUE BY : SMT. CHANDRAKANTA, SR,.DR ASSESSEE BY : SHRI PARIKSHIT AGARWAL, CIT(A) # $ % DATE OF HEARING : 27.08.2019 &'()'! % D ATE OF PRONOUNCEMENT : 05. 09.2019 )-/ ORDER PER DIVA SINGH THESE 15 APPEALS FILED BY THE REVENUE IN THE CASE OF THE RESPECTIVE ASSESSEES ARE BEING TAKEN UP TOGETHER FO R THE SAKE OF CONVENIENCE. IN EACH OF THESE APPEALS, THE REVENUE ASSAILS THE CORRECTNESS OF THE RESPECTIVE ORDERS OF THE CIT(A) WHEREIN THE TAX EFFECTIVE INVOLVED IS MUCH BELOW THE STIPULATED LIM IT OF RS. 50 LACS WHICH HAS BEEN FIXED BY LATEST CBDT CIRCULAR NO. 17 /2019 DATED 08.08.2019. FOR THE SPECIFIC PURPOSE, THESE APPEAL S WERE LISTED BY THE REGISTRY AND ARE BEING DISPOSED AFTER HEARING T HE LD. CIT-DR AND SR.DR. 3. IT IS MADE CLEAR THAT THE DISMISSAL OF THE APPEA LS OF THE REVENUE WILL NOT TANTAMOUNT TO UPHOLDING THE ORDER OF THE CIT(A) ON ITSS 76/2004, ITA 229/2014, ITA 580/2015, ITA 128 4/2017,513/2018 1012/2018,1394/2018,1568/2018, 288/2019,622/2019,699/2019,718/2 019, 817/2019, 867/2019 & 999/2019 PAGE 6 OF 6 MERITS AND THE REVENUE IS FREE TO CHALLENGE, IF DEE MED FIT IDENTICAL GROUNDS IN THEIR APPEALS PERTAINING TO ANY OTHER AS SESSEE OR ANY OTHER ASSESSMENT YEAR IN THE CASE OF ASSESSEE WHERE THE TAX EFFECT INVOLVED IS MORE THAN RS. 50 LACS AND PRAY FOR A DE CISION ON MERITS. 4. WITH THE ABOVE OBSERVATIONS DRAWING SUPPORT FROM IDENTICAL ORDER IN ORDER DATED 14.08.2018 IN ITA 1398/AHD/2004 IN THE CASE OF ITO VS DINESH MADHAVLAL PATEL AND 627 OTHERS AND ORDER DATED 22.08.2019 IN ITSS 8/CHD/2004 IN THE CASE OF ACIT V S M/S ARADHNA KNITWEARS PVT. LTD. & OTHERS, AFTER HEARING THE PARTIES, THESE APPEALS ARE DISMISSED AS NOT MAINTAINABLE. SA ID ORDER WAS PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARING ITSELF. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE A RE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 5 TH SEPTEMBER,2019. SD/- SD/- ( $ % & ' ( ) ( ! ) (ANNAPURNA GUPTA) (DIVA SINGH) )* #/ ACCOUNTANT MEMBER ' #/ JUDICIAL MEMBER % $ ' + ,- . -' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT -3. # / / CIT4. # / ( )/ THE CIT(A)5. -01 2 , % 2! , 34516 / DR, ITAT, CHANDIGARH 6. 15 7$ / GUARD FILE ' + # / BY ORDER, 8 / ASSISTANT REGISTRAR