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The Income Tax Officer (TDS), 5th Floor, Udyog Vihar, Phase-5, Gurgaon vs The Gurgaon Central Co-op Bank Ltd., Village Dundahera, Gurgaon.
September, 05th 2018
         IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCHES "G" : DELHI

    BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                         AND
        SHRI L.P. SAHU, ACCOUNTANT MEMBER

                    ITA.No.5629/Del./2017
                  Assessment Year 2014-2015

The Income Tax Officer             The Gurgaon Central Co-op
(TDS), 5th Floor, Udyog       vs   Bank Ltd., Village
Vihar, Phase-5, Gurgaon            Dundahera, Gurgaon.
PIN-122001                         PAN AAALT0271A
        (Appellant)                      (Respondent)
                    ITA.No.3108/Del./2017
                  Assessment Year 2013-2014

                                   M/s. SI Viridian India
The DCIT, Circle-23(2),       vs   Management Pvt. Ltd., 40,
Room No.185A, C.R.                 Nizamuddin West, New
Building, New Delhi.               Delhi ­ 110 013.
                                   PAN AACCT3674J
        (Appellant)                        (Respondent)

                    ITA.No.3123/Del./2017
                  Assessment Year 2013-2014

The DCIT, Circle-22(2),            M/s. Sathyadeep
Room No.226, 2nd Floor,       vs   Engineering Co. Ltd., Flat
C.R. Building, I.P. Estate,        No.13, Site No.37, LSE,
New Delhi.                         Kalkaji, New Delhi-110019.
                                   PAN AAFCS7577J
        (Appellant)                        (Respondent)
                                   2
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                    ITA.No.2714/Del./2017
                  Assessment Year 2013-2014

The ACIT, Circle-61(1),                M/s. V. Sahai Tripathi &
Room No.2005, 20th Floor,              Co. 8E, Hansalaya, 15,
Block E-2, Dr. Shyama         vs       Barakhamba Road,
Prasad Mukherjee Civic                 New Delhi.
Centre, J.L.N. Marg,                   PAN AAHFV2143G
New Delhi.
        (Appellant)                           (Respondent)

                    ITA.No.4573/Del./2016
                  Assessment Year 2009-2010

The Income Tax Officer                 Shri Umang Sharma,
1(3), Chorgalia Road,         vs       Nawabi Road, Malla
Goulapar, Kathgodam,                   Gorakhpur, Haldwani.
Haldwani. Dist. Nainital,              Uttarakhand.
Uttarakhand ­ 263 139                  PAN ALGPS8350Q
        (Appellant)                           (Respondent)

                    ITA.No.3124/Del./2017
                  Assessment Year 2013-2014

The DCIT, Circle-22(2),                M/s. S.A.M. Apparels Pvt.
Room No.226, 2nd Floor,       Vs       Ltd., 9-Oak lane, DLF
C.R. Building, I.P. Estate,            Chattarpur Farms,
New Delhi.                             New Delhi ­ 110 030.
                                       PAN AAPCS1074C
        (Appellant)                            (Respondent)
                                   3
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.3755/Del./2017
                 Assessment Year 2009-2010

                                       Shri Sanjay Kumar Sangal,
The DCIT, Circle-1,           vs       C/o. S.C. Palace Lahori
Muzaffarnagar.                         Gate, Shamli.
                                       PAN AOZPS8698K
        (Appellant)                           (Respondent)

                   ITA.No.4055/Del./2017
                 Assessment Year 2007-2008

The ACIT, Central Circle-              M/s. Vanshi Farms (P)
30, Room No.320, 3rd                   Ltd., 303, Himland House,
Floor, ARA Centre,            vs       Karampura Commercial
Jhandewalan Extn.,                     Complex, New Delhi-110015.
New Delhi.                             PAN AAACP0431H
        (Appellant)                            (Respondent)

                   ITA.No.4208/Del./2017
                 Assessment Year 2010-2011

The Income Tax Officer,                Serve Hitkari Shiksha
Ward-3, SCO No.222,                    Samiti, VPO Neemriwali,
                              vs
HUDA Complex, Bhiwani.                 Distt. Bhiwani.
                                       PAN AADAS1095H
        (Appellant)                            (Respondent)
                                   4
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.4402/Del./2017
                 Assessment Year 2011-2012

The ACIT, Central Circle-              M/s. Somya Traders Pvt.
3, Room No.332, ARA           vs       Ltd., R/o. 59/17, Bahubali
Centre, Jhandewalan                    Apartments, New Rohtak
Extn., New Delhi.                      Road, Karol Bagh, New
                                       Delhi. PAN AAACS2381M
        (Appellant)                            (Respondent)

                   ITA.No.2685/Del./2016
                 Assessment Year 2009-2010

                                       M/s. Progressive Tools &
The DCIT, Circle-II,          vs       Components (P.) Ltd., 8/3,
CGO Complex-II, Hapur                  Site-IV, Industrial Area,
Chungi Road, Ghaziabad.                Sahibababd, Ghaziabad.
                                       PAN AAECH1173G
        (Appellant)                            (Respondent)

                   ITA.No.4702/Del./2017
                 Assessment Year 2009-2010

The ACIT, Circle-2,                    M/s. Suncare Formulations
13-A, Subhash Road,           vs       Pvt. Ltd., E-20, UPSIDC
Dehradun, Uttarakhand.                 Industrial Area, Selaqui,
PIN ­ 248 001.                         Dehradun.
                                       PAN AAICS9967M
        (Appellant)                            (Respondent)
                                     5
                        ITA.No.5629/Del./2017 etc., The Gurgaon Central
                           Co-op Bank Ltd., Village Dundahera, Gurgaon.



                     ITA.No.2712/Del./2016
                   Assessment Year 2011-2012

                                         M/s. Bricks & Mortar Real
                                         Estate Advisory Private
The Income Tax Officer,                  Limited, 149, First Floor,
Ward-1(3), Gurgaon.
                                vs       Vipul Trade Centre, Sohna
                                         Road, Gurgaon.
                                         PAN AADCB6811A
          (Appellant)                           (Respondent)

                     ITA.No.2706/Del./2016
                   Assessment Year 2012-2013

                                         Shri Nitin Gupta, Prop.
The DCIT, Circle-2,                      Transman (India), J-1,
                                vs
Meerut.                                  Shastri Nagar, Meerut.
                                         PAN AARPG3410B
          (Appellant)                            (Respondent)

                     ITA.No.3855/Del./2016
                   Assessment Year 2010-2011

The DCIT, Circle-27(1),                  M/s. Unipatch Rubber
Room No.193, C.R.               vs       Ltd., 10, Community
Building, New Delhi.                     Centre, Saket, New Delhi
                                         PIN 110017 PAN AAACU0325P
          (Appellant)                           (Respondent)
                                   6
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.








                    ITA.No.4801/Del./2018
                  Assessment Year 2010-2011

                                       Shri Surendra
The ACIT, Central Circle-              Hanumanmal Chhajer,
30, Room No.320, E-2,         vs       605, Pearl Apartments,
ARA Centre, Jhandewalan                Lokhandwala Complex,
Extn., New Delhi - 55.                 Andheri West, Mumbai-053
                                       PAN ACWPC3640C
        (Appellant)                           (Respondent)


                    ITA.No.3773/Del./2017
                  Assessment Year 2012-2013

The DCIT, Circle-20(2),                M/s. QSS Color Processing
Room No.219, 2nd Floor,       vs       Pvt. Ltd., 4852/24,
C.R. Building, I.P. Estate,            1st Floor, Ansari Road,
New Delhi.                             Daryaganj, Delhi ­ 110002.
                                       PAN AAACQ0031E
        (Appellant)                            (Respondent)

                    ITA.No.4296/Del./2017
                  Assessment Year 2007-2008

The Income Tax Officer,                Shri Ram Kandol,
Ward-35(2), Room No.907, vs            27, 1st Floor, Bunglow
9th Floor, E-2 Block, Civic            Road, Kamla Nagar,
Centre, J.L. Nehru Marg,               Delhi ­ 110007.
New Delhi ­ 110 002.                   PAN AGFPK5089G

        (Appellant)                           (Respondent)
                                   7
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                    ITA.No.3829/Del./2017
                  Assessment Year 2008-2009

The Income Tax Officer,                M/s. USK Healthcare Pvt.
Ward-27(2), Room No.199, vs            Ltd., E-172, Naraina Vihar,
C.R. Building, I.P. Estate,            New Delhi ­ 110 028.
New Delhi ­ 110 002.                   PAN AABCU0345G
        (Appellant)                            (Respondent)


                    ITA.No.2863/Del./2017
                  Assessment Year 2012-2013

                                       Shri Sunil Gupta,
The DCIT, Circle-2,           vs       472/1, Brahampuri,
Meerut.                                Sharda Road, Meerut.
                                       PAN ABTPG4722B
        (Appellant)                           (Respondent)


               ITA.Nos.3250 & 3251/Del./2017
                 Assessment Years 2007-2008

                                       M/s. Shree Satpal
The Income Tax Officer,                Promoters Pvt. Ltd.,
                                       (Formerly known as PKS
Ward-23(3), Room No.246,               Promoters & Contractors
                              vs
C.R. Building, I.P. Estate,            Pvt. Ltd.,) RZF-1, Main
                                       Road, Maahavir Enclave,
New Delhi.                             New Delhi ­ 110 045.
                                       PAN AADCP9230B
        (Appellant)                            (Respondent)
                                   8
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                    ITA.No.2875/Del./2017
                  Assessment Year 2013-2014

The DCIT, Circle,                      Shri Vishal Nagpal,
Saharanpur, Aayakar                    S/o. Shri Ramesh Nagpal,
Bhawan, Court Road,           vs       Jafar Nawaj, Pul Sabji
Saharanpur.                            Mandi, Saharanpur.
                                       PAN AETPN7519J
        (Appellant)                           (Respondent)


                    ITA.No.4383/Del./2016
                  Assessment Year 2012-2013

The ACIT, Circle-47(1),                Shri Shanti Prasad Jain
Room No.107, Drum             vs       (HUF), 1331, Chandni
Shape Building, I.P.                   Chowk, Delhi ­ 110006.
Estate, New Delhi.                     PANAABHS0887C
PIN ­ 110 002.
        (Appellant)                           (Respondent)

             Cross Objection No.309/Del./2016
                       Arising out of
    ITA.No.4383/Del./2016 - Assessment Year 2012-2013

Shri Shanti Prasad Jain                The ACIT, Circle-47(1),
(HUF), 1331, Chandni          vs       Room No.107, Drum Shape
Chowk, Delhi ­ 110006.                 Building, I.P. Estate,
PANAABHS0887C                          New Delhi - 110 002.

      (Cross Objector)                        (Respondent)
                                  9
                     ITA.No.5629/Del./2017 etc., The Gurgaon Central
                        Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.4943/Del./2017
                 Assessment Year 2013-2014

The Income Tax Officer,               M/s. Unickon Financial
Ward-27(1), Room No.199, vs           Intermediaries Pvt. Ltd.,
Central Revenue Building,             EA-53, Ground Floor,
I.P. Estate, New Delhi.               Inerpuri, New Delhi 110012
                                      PAN AAACU6952E
       (Appellant)                           (Respondent)

                   ITA.No.4976/Del./2017
                 Assessment Year 2014-2015

The ACIT, Central Circle-8            M/s. Surya Fresh Foods
Room No.333, ARA             vs       Ltd., E-67, LGF, Masjid
Centre, Jhandewalan                   Moth, Greater Kailash-III,
Extn., New Delhi.                     New Delhi.
                                      PAN AAICS4670F
       (Appellant)                            (Respondent)

                   ITA.No.4938/Del./2017
                 Assessment Year 2015-2016

The DCIT, Central Circle              M/s. Quadrant
25, Room No.322,             vs       Televentures Ltd., B-71,
3rd Floor, ARA Centre,                Industrial Area, Phase-VII,
Jhandewalan Extn.,                    Mohali, Chandigarh.
New Delhi.                            PAN AABCT2862R
         (Appellant)                         (Respondent)
                                10
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.5531/Del./2017
                 Assessment Year 2010-2011

The DCIT, Circl,                     Shri Shreyans Jain, Prop.
Hardwar                              Shrey Technologies, BHEL
D-29 & 30, Old Industrial     vs     Ancillary Estate, Ranipur,
Area, Haridwar.                      Haridwar.
                                     PAN AGWPJ0118N
        (Appellant)                          (Respondent)

                   ITA.No.5062/Del./2017
                 Assessment Year 2013-2014

The Income Tax Officer,              M/s. Shikhar Chetna
(Exemptions), Room                   Sangthan,
No.115, Aayakar Bhawan,       vs     C/o. N.C. Garg & Co.,
Rohtak. Haryana.                     Mal Godam Road, Rohtak.
PIN - 124 001.                       PAN AAFTS5815A
        (Appellant)                         (Respondent)


                   ITA.No.5283/Del./2017
                 Assessment Year 2009-2010

                                     M/s. Trading Engineers
The ACIT, Circle 76(1),              (International) Limited, UM
                              vs     House, Plot No.35P, Sector-
New Delhi.
                                     44, Gurgaon ­ 122002.
                                     PAN AAACT3870G
        (Appellant)                          (Respondent)
                                11
                      ITA.No.5629/Del./2017 etc., The Gurgaon Central
                         Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.1545/Del./2018
                 Assessment Year 2012-2013

The DCIT, Central Circle
                            vs       Shri Tarun Kumar,
18, Room No.327,
                                     E-201-202, Ramesh Nagar
3rd Floor, ARA Centre, E-2,
                                     New Delhi.
Jhandewalan Extn.,
                                     PAN AIGPK0644Q
New Delhi ­ 110 055.
         (Appellant)                        (Respondent)


              ITA.Nos.4403 & 4404/Del./2017
          Assessment Years 2013-2014 & 2014-2015

The ACIT, Central Circle-3           M/s. Somya Traders Pvt.
Room No.332, ARA                     Ltd., R/o. 59/17, Bahubali
Centre, Jhandewalan           vs     Apartments, New Rohtak
Extn., New Delhi.                    Road, Karol Bagh, New
                                     Delhi. PAN AAACS2381M
        (Appellant)                          (Respondent)

                   ITA.No.4783/Del./2017
                 Assessment Year 2011-2012

The ACIT, Circle-27(1),              M/s. Unickon Financial
                                     Intermediaries Pvt. Ltd.,
Room No.193,
                              vs     69, 2nd Floor, Regal
C.R. Building,                       Building, Connaught Place,
                                     New Delhi - 110 001
New Delhi.
                                     PAN AAACU6952E
        (Appellant)                          (Respondent)
                              12
                    ITA.No.5629/Del./2017 etc., The Gurgaon Central
                       Co-op Bank Ltd., Village Dundahera, Gurgaon.



                   ITA.No.3479/Del./2017
                 Assessment Year 2013-2014

The ACIT, Circle-62(1),            M/s. Sukma Sons &
Room No.2202, 22nd Floor,          Associates, MEK-108, Old
Civic Centre, Minto Road, vs       Rangpuri Road, No.8,
New Delhi.                         Mahipalpur, New Delhi.
PIN ­ 110 002.                     PAN ACBFS8041A
        (Appellant)                       (Respondent)

                   ITA.No.3741/Del./2017
                 Assessment Year 2007-2008

The DCIT, Central Circle-          M/s. Saga Developers Pvt.
19, Room No.104, 1st               Ltd., B-67, Sarita Vihar,
Floor, Hall No.01, ARA       vs    New Delhi ­ 110 076.
Centre, Jhandewalan                PAN AAJCS4932K
Extn., New Delhi.
        (Appellant)                       (Respondent)

                   ITA.No.6563/Del./2016
                 Assessment Year 2013-2014

The Income Tax Officer,            Shri Sanjeev Chandyok,
Ward-49(1), Room
                                   I-134, Kirti Nagar,
No.1404, 14th Floor, Block   vs
E-2, Dr. Shyama Prasad             New Delhi ­ 110 015.
Mukherjee Civic Centre,
                                   PAN ABDPC7799J
New Delhi ­ 110 002.
        (Appellant)                       (Respondent)
                          13
              ITA.No.5629/Del./2017 etc., The Gurgaon Central
                 Co-op Bank Ltd., Village Dundahera, Gurgaon.




         For Revenue : Shri K. Tewari, Sr. D.R.

                                      -None-
                           Shri Somil Agarwal & Shri
                           Deepak Garg, Advocates
                           (in ITA.2685/D/2016)

                           Shri Prasant Kochhar
                           (in ITA.No.4702/D/2017)

                           Shri Sanat Kapoor, Advocate
                           (in ITA.No.3829/D/2017)
         For Assessee :
                           Shri Ashish Goyal, C.A.
                           (In ITA.4943 &
                           4783/D/2017)

                           Shri Lalit Mohan, C.A.
                           (in ITA.No.5531/D/2017)

                           Shri S. Shrikant, C.A.
                           (in ITA.No.3741/D/2017)

                           Shri Satyjit Goel, C.A.
                           (in ITA.No.6563/D/2016)



       Date of Hearing : 23.08.2018
Date of Pronouncement : 04.09.2018
                                  14
                     ITA.No.5629/Del./2017 etc., The Gurgaon Central
                        Co-op Bank Ltd., Village Dundahera, Gurgaon.



                            ORDER

PER BHAVNESH SAINI, J.M.


          This   Order    shall        dispose-off   all   the   above

Departmental Appeals in which the tax effect is below Rs.20

lakhs. The date of hearing was notified to the parties on notice

board.







2.        Admittedly, the tax effect in the Departmental

Appeals is less than Rs.20 lakhs. Vide Circular No. 3 of 2018

dated 11.07.2018 issued by CBDT under section 268A of the

I.T. Act, it has been directed that Department shall not file

appeal before the Tribunal in case where the tax effect does

not exceed the monetary limit of Rs.20 lakhs. It is also

directed that this instruction will apply retrospectively to the

pending appeals and appeals to be filed henceforth in the

Tribunal. Pending appeals below the specified tax effect may

be withdrawn/not pressed. Learned Sr. D.R. in view of the

above Board Circular did not press the above Departmental
                               15
                    ITA.No.5629/Del./2017 etc., The Gurgaon Central
                       Co-op Bank Ltd., Village Dundahera, Gurgaon.



Appeals. We may also note that the Appeals of the Department

above would not fall within the exceptions provided in the

Board Circular. In the result, the Departmental Appeals are

not maintainable as have been filed against the instruction of

the Board. All the Departmental Appeals are dismissed as

withdrawn/not pressed by the Learned Sr. D.R.


3.        In the result, all the Departmental Appeals are

dismissed.

4.        In   Cross     Objection   No.309/Del./2016        none

appeared on behalf of the assessee. In the Departmental

Appeal, the addition on merit were deleted which is now

dismissed because of the low tax effect. The Cross Objection is

merely filed in support to the Order of the Ld. CIT(A).

Therefore, the cross objection has become infructuous and is

accordingly dismissed.


5.        In the result, cross objection of the Assessee is

dismissed.
                               16
                     ITA.No.5629/Del./2017 etc., The Gurgaon Central
                        Co-op Bank Ltd., Village Dundahera, Gurgaon.



6.         To sum-up, all the Appeals of the Department are

dismissed and Cross Objection of the Assessee is dismissed. .


          Order pronounced in the open Court.



     Sd/-                                Sd/-
    (L.P. SAHU)                         (BHAVNESH SAINI)
ACCOUNTANT MEMBER                      JUDICIAL MEMBER

Delhi, Dated 04th September, 2018

VBP/-

Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "G" Bench
6.   Guard File


                        // BY Order //




             Asst. Registrar : ITAT Delhi Benches :
                              Delhi.

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