DCIT, New Delhi v. AEZ Infratech P. Ltd., New Delhi

ITA 6379/DEL/2015 | 2010-2011
Pronouncement Date: 14-11-2019 | Result: Dismissed

Appeal Details

RSA Number 637920114 RSA 2015
Assessee PAN AAJCS5849K
Bench Delhi
Appeal Number ITA 6379/DEL/2015
Duration Of Justice 3 year(s) 11 month(s) 12 day(s)
Appellant DCIT, New Delhi
Respondent AEZ Infratech P. Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 14-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 14-11-2019
Assessment Year 2010-2011
Appeal Filed On 02-12-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A NEW DELHI BEFORE SHRI H.S. SIDHU JUDICIAL MEMBER AND SHRI O.P. KANT ACCOUNTANT MEMBER ITA NO. 6238/DEL/2015 ASSESSMENT YEAR: 2008-09 DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E- 2 JHANDEWALAN EXTN. NEW DELHI VS. M/S SNEREA DEVELOPERS PVT. LTD. 301 BAKSHI HOUSE 40-41 NEHRU PLACE NEW DELHI 19 (PAN: AAJCS5849K) (APPELLANT) (RESPONDENT) ITA NO. 6331/DEL/2015 ASSESSMENT YEAR: 2008-09 M/S SNEREA DEVELOPERS PVT. LTD. C/O BGJC & ASSOCIATES RAJ TOWER G-1 ALAKNANDA COMMUNITY CENTRE NEW DELHI (PAN: AAJCS5849K) VS. DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E-2 JHANDEWALAN EXTN. NEW DELHI (APPELLANT) (RESPONDENT) ITA NOS. 6306 & 6307/DEL/2015 ASSESSMENT YEARS: 2007-08 & 2008-09 DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E- 2 JHANDEWALAN EXTN. NEW DELHI VS. M/S VICTORY DUROBUILD PVT. LTD. 301 BAKSHI HOUSE 40-41 NEHRU PLACE NEW DELHI 19 (PAN: AACCV3924F) (APPELLANT) (RESPONDENT) ITA NOS. 6333; 6334 & 6335/DEL/2015 2 ASSESSMENT YEARS: 2007-08; 2008-09 & 2009-1 0 M/S VICTORY DUROBUILD PVT. LTD. 301 BAKSHI HOUSE 40-41 NEHRU PLACE NEW DELHI 19 (PAN: AACCV3924F) VS DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E-2 JHANDEWALAN EXTN. NEW DELHI (APPELLANT) (RESPONDENT) ITA NOS. 6309; 6378 & 6379/DEL/2015 ASSESSMENT YEARS: 2007-08; 2009-10 & 2010-11 DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E- 2 JHANDEWALAN EXTN. NEW DELHI VS. M/S AEZ INFRATECH PVT. LTD. 301 BAKSHI HOUSE 40-41 NEHRU PLACE NEW DELHI 19 (PAN: AACCK2036M) (APPELLANT) (RESPONDENT) ITA NO. 6337; 6338; 6339 & 6341/DEL/2015 ASSESSMENT YEARS: 2007-08; 2009-10; 2010-11 & 2012- 13 M/S AEZ INFRATECH PVT. LTD. RAJ TOWER G-1 ALAKNANDA COMMUNITY CENTRE NEW DELHI (PAN: AACCK2036M) VS. DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E-2 JHANDEWALAN EXTN. NEW DELHI (APPELLANT) (RESPONDENT) ITA NOS. 6328 & 6329/DEL/2015 ASSESSMENT YEARS: 2008-09 & 2009-10 M/S STALWART PROPERTIES PVT. LTD. C/O BGJC & ASSOCIATES RAJ TOWER G-1 ALAKNANDA COMMUNITY CENTRE NEW DELHI (PAN: AAICS7039J) VS. DCIT CENTRAL CIRCLE 18 NEW DELHI ROOM NO. 102 ARA CENTRE E-2 JHANDEWALAN EXTN. NEW DELHI (APPELLANT) (RESPONDENT) 3 ORDER PER BENCH THE AFORESAID 16 APPEALS HAVE BEEN FILED BY TH E DEPARTMENT AS WELL AS ASSESSEE AGAINST THE SEPARATE IMPUGNED ORDERS PASSED BY THE LD. CIT(A) NEW DELHI RELEVANT TO RESPECTIVE ASSESSMENT YEARS AS MENTIONE D ABOVE. 2. AT THE TIME OF HEARING BOTH THE PARTIES AGREED THAT IN THE AFORESAID REVENUE APPEALS THE TAX EFFECT INVOLVED IS LESS THAN RS. 50 LACS AND THEREFORE THE SAME SHOULD BE DISMIS SED. AT THE SAME TIME LD. AR FOR THE ASSESSEE MADE A STATE MENT THAT THE CROSS APPEALS FILED BY THE ASSESSEES IN THE AFO RESAID REVENUE APPEALS MAY ALSO BE DISMISSED AS WITHDRAWN BECAUSE THE DEPARTMENTAL APPEALS ARE BEING DISMIS SED ON ACCOUNT OF LOW TAX EFFECT. HE FURTHER SUBMITTED THA T THE ASSESSEES ITA NO. 6335/DEL/2015 (AY 2009-10) - VI CTORY DUROBUILD PVT. LTD. VS. ACIT AND 6328 & 6329/DEL/2015 (AYRS 2008-09 & 2009-10) STALWARD PROPERTIES PVT. LTD. V S. ACIT AS AFORESAID MAY ALSO BE DISMISSED AS WITHDRAWN B Y DEPARTMENT BY SHRI SUBHAKANT SAHU SR. DR. ASSESSEE BY SHRI RAJESHWAR PRASAD CA & SH. S.P. SINGH SR. DR. 4 ENDORSING HIS REMARKS ON THE RESPECTIVE GROUNDS OF APPEALS OF THESE 03 APPEALS. 3. KEEPING IN VIEW OF THE STATEMENTS MADE BY BOTH T HE PARTIERS AND IN VIEW OF THE INSTRUCTIONS OF CBDT CI RCULATED VIDE CIRCULAR NO.17/2019 DATED 08.08.2019 AS WELL AS DECIS ION DATED 14 TH AUGUST 2019 OF THE ITAT AHEMEDABAD A BENCH PASSED IN THE CASE OF INCOME TAX OFFICER WARD 3(2) AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS P ASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99) ALL THE RE VENUE APPEAL AND ASSESSEES APPEALS ARE DISMISSED. 4. IN THE RESULT ALL THE 16 APPEALS FILED BY THE DEP ARTMENT AS WELL AS ASSESSEE STAND DISMISSED. THE DECISION IS PRONOUNCED ON 14.11.2019. SD/- SD/- (O.P. KANT) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMB ER DATED: 14.11.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR ITAT NEW DELHI