KALAKRITI ENGINEERING INDIA LTD,FARIDABAD vs. DCIT, CENTRAL CIRCLE-II, FARIDABAD

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IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “A”, DELHI
BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &
SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER
आअसं.3569/िदʟी/2018(िन.व. 2008-09)
Kalakriti Engineers India Ltd.,
(Merged with M/s. Akriti Realtech Ltd.,
Now Known as M/s. Akriti Global Traders Ltd.,)
Shop No. E-40, Nehru Ground, Faridabad, Haryana
PAN: AACCN-0549-C

...... अपीलाथᱮ/Appellant
बनाम Vs.

Deputy Commissioner of Income Tax,
Central Circle-II, Faridabad, Haryana

..... ᮧितवादी/Respondent

आअसं.3351/िदʟी/2018(िन.व. 2008-09)
Deputy Commissioner of Income Tax,
Central Circle-II, Faridabad, Haryana

...... अपीलाथᱮ/Appellant
बनाम Vs.

Kalakriti Engineers India Ltd.,
(Merged with M/s. Akriti Realtech Ltd.,
Now Known as M/s. Akriti Global Traders Ltd.,)
Shop No. E-40, Nehru Ground, Faridabad, Haryana
PAN: AACCN-0549-C

..... ᮧितवादी/Respondent

Assessee by : Dr. Rakesh Gupta & Shri Somil Agarwal, Advocates
Department by : Shri Javed Akhtar, CIT(DR)

सुनवाई कᳱ ितिथ/ Date of hearing

:
03.03.2025

घोषणा कᳱ ितिथ/ Date of pronouncement :
:
03.03.2025

ITA Nos.3569 & 3351/Del/2020 (AY 2008-09)
आदेश/ORDER

PER VIKAS AWASTHY, JM:

The cross appeals by the Revenue and the assessee are directed against the order of Commissioner of Income Tax (Appeals)-2, Gurgaon (hereinafter referred to as 'the CIT(A)') dated 27.02.2018, for assessment year 2008-09. 2. Dr. Rakesh Gupta, appearing on behalf of the assessee submits at the outset that the CIT(A) vide order dated 27.02.2018 has disposed of multiple appeals by different assessee's. The CIT(A) in a mechanical manner has partly allowed the appeal of assessee without appreciating facts of the assessee’s case.
He further submitted that findings of the CIT(A) are ambiguous, hence, appeal of the assessee has to be restored back to the CIT(A) for fresh adjudication. The ld.
Counsel submitted that a search and seizure action was carried out on M/s. SRS
Group. The name of assessee was linked to said group and the assessee was alleged to be one of the beneficiaries of bogus entries provided by SRS Group companies. The AO made addition of Rs.4,00,00,000/-, out of which Rs.2,20,00,000/- addition was on substantive basis and addition of Rs.1,80,00,000/- was on protective basis, substantive addition of the said amount was made in the hands of SRS International Ltd. The CIT(A) on the one hand partly allowed the appeal of assessee and on the other confirmed addition of Rs.3,55,00,000/- on substantive basis. Findings of the CIT(A) are self contradicorty.
3. The ld. DR endorsed the statement made by ld. Counsel for the assessee and prayed for similar relief in Department's appeal.
4. Both sides heard. Considering the fact that findings of the CIT(A) in appeal by the assessee are inconsistent and cryptic, we deem it appropriate to restore

ITA Nos.3569 & 3351/Del/2020 (AY 2008-09) cross appeals back to the CIT(A) for fresh adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.
5. In the result, both appeals i.e. appeal by the assessee, as well as, appeal by the Revenue are allowed for statistical purpose.
Order pronounced in the open court on Monday the 03rd day of March,
2025. (AVDHESH KUMAR MISHRA)
(VIKAS AWASTHY)
लेखाकार सद᭭य/ACCOUNTANT MEMBER
᭠याियक सद᭭य/JUDICIAL MEMBER
िदʟी/Delhi, ᳰदनांक/Dated 28/05/2025

NV/-
ᮧितिलिप अᮕेिषतCopy of the Order forwarded to :
1. अपीलाथᱮ/The Appellant ,
2. ᮧितवादी/ The Respondent.
3. The PCIT/CIT(A)
4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी
5. गाडᭅ फाइल/Guard file.

BY ORDER,
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(Dy./Asstt.