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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