Appeal details
Counselvise Citation
[2023] 140 COUNSELVISE.COM (IT) 121279 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 18 day(s)
Appellant
Respondent
Appeal Type
Miscellaneous Application
Pronouncement Date
04-09-2023
Appeal Filed By
Assessee
Order Result
Allowed
Bench Allotted
G
Next Hearing Date
15-06-2023
Assessment Year
2008-2009
Appeal Filed On
16-05-2023
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member MA No. 213/Del/2023 (in ITA No. 3706/Del/2017 : Asstt. Year: 2007-08) MA No. 214/Del/2023 (in ITA No. 3707/Del/2017 : Asstt. Year: 2008-09) MA No. 215/Del/2023 (in ITA No. 3708/Del/2017 : Asstt. Year: 2009-10) MA No. 216/Del/2023 (in ITA No. 3709/Del/2017 : Asstt. Year: 2010-11) MA No. 217/Del/2023 (in ITA No. 3710/Del/2017 : Asstt. Year: 2011-12) MA No. 218/Del/2023 (in ITA No. 3711/Del/2017 : Asstt. Year: 2012-13) MA No. 219/Del/2023 (in ITA No. 3712/Del/2017 : Asstt. Year: 2013-14) M/s Vatika Ltd., 621-A, Devika Towers, 6, Nehru Place, New Delhi-110019 Vs. ACIT, Central Circle-8, New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCV5647G Assessee by : Sh. C. S. Aggarwal, Sr. Adv. Revenue by : Ms. Maninder Kaur, Sr. DR MA No. 223/Del/2023 (in ITA No. 2376/Del/2017 : Asstt. Year: 2007-08) MA No. 224/Del/2023 (in ITA No. 2377/Del/2017 : Asstt. Year: 2008-09) MA No. 225/Del/2023 (in ITA No. 2378/Del/2017 : Asstt. Year: 2009-10) MA Nos. 213 to 219/Del/2023 Vatika Ltd. MA Nos. 223 to 229/Del/2023 U. K. Paints (India) Pvt. Ltd. 2 MA No. 226/Del/2023 (in ITA No. 2379/Del/2017 : Asstt. Year: 2010-11) MA No. 227/Del/2023 (in ITA No. 2380/Del/2017 : Asstt. Year: 2011-12) MA No. 228/Del/2023 (in ITA No. 2381/Del/2017 : Asstt. Year: 2012-13) MA No. 229/Del/2023 (in ITA No. 2382/Del/2017 : Asstt. Year: 2013-14) M/s U. K. Paints India Pvt. Ltd., 19, DDA Commercial Complex, Kailash Colony Ext., Zamrudpur, New Delhi Vs. ACIT, Central Circle-8, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACU0057C Assessee by : Sh. Pradeep Dinodia, CA & Sh. R. K. Kapoor, Adv. Revenue by : Sh. H. K. Choudhary, CIT DR Date of Hearing: 16.06.2023 Date of Pronouncement: 05.09.2023 ORDER PAN No. AMHPB6460A may read as AABCV5647G. Clarification 2. With regard to ground no. 4-9, it is hereby clarified that the deletion of interest by the ld. CIT(A) was upheld. Since, the adjudication of the issue of interest has effect on the part confirmed by the ld. CIT(A), in the absence of any material evidence, the “entire interest” added by the AO was directed to be deleted. MA Nos. 213 to 219/Del/2023 Vatika Ltd. MA Nos. 223 to 229/Del/2023 U. K. Paints (India) Pvt. Ltd. 3 3. In the result, the Miscellaneous Applications of the assessees are allowed. Order Pronounced in the Open Court on 05/09/2023. Sd/- Sd/- (Saktijit Dey) (Dr. B. R. R. Kumar) Vice President Accountant Member Dated: 05/09/2023 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR
