COMMISSIONER OF INCOME TAX-6 vs. MONA ADVERTISING & MARKETING PVT. LTD.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 18. + ITA 434/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING & MARKETING PVT: ltd. Respondent Through: Mr Prakash Kumar, Advocate. WITH 19. + ITA 435/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING.& MARKETING PVT.LTD. Respondent Through: Mr Prakash Kumar, Advocate. WITH 20. + ITA 436/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney, Senior Standing ITA 434/2015 and connected matters Page I of 6 2015:DHC:11733-DB

2h Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING & MARKETING PVT.LTD. Respondent Through: Mr Prakash Kumar, Advocate. WITH ITA 437/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING & MARKETING PVT. LTD. Respondent Through: Mr Prakash Kumar, Advocate. WITH 22. + ITA 438/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney,' Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING & MARKETING PVT. LTD. Respondent Through: Mr Prakash Kumar, Advocate. ITA 434/2015 and connected matters Page 2 of 6 2015:DHC:11733-DB

1/ WITH 23. + ITA 439/2015 COMMISSIONER OF INCOME TAX-6 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. . versus MONA ADVERTISING AND MARKETING PVT. LTD. Respondent Through: Mr Prakash Kumar, Advocate. AND 24. + ITA 440/2015 PR.COMMISSIONER OF INCOME TAX -6 Appellant Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing Counsel with Mr Shikhar Garg, Advocate. versus MONA ADVERTISING & MARKETING PVT. LTD. Respondent Through: Mr Prakash Kumar, Advocate. CORAM: DR. JUSTICE S.MURALIDHAR MR. JUSTICE VIBHU BAKHRU ORDER % 12.10.2015 1. These are appeals by the Revenue directed against a common order dated ITA 434/2015 and connected matters P 3 of 6 2015:DHC:11733-DB

29th October 2014 passed by the Income Tax Appellate Tribunal (ITAT). On 26th August 2015, this Court passed an order, the operative portion of which reads as under: "2. Learned counsel for the Assessee has in a tabular form, set out the details of the appeals of the Revenue in this batch with reference to the corresponding Assessment Year (AY) and appeal before the Income Tax Appellate Tribunal (ITAT). It reads thus: S.No. Item No. ITA No. AY Arising from ITAT order in ITA No. 1. 41 434/2015 2003-04 3420/D/2012 (of Assessee) 2. 42 435/2015 2004-05 3421/D/2012 (of Assessee) 3. 43 436/2015 2005-06 3422/D/2012 (of Assessee) 4. 44 437/2015 2006-07 3423/D/2012 (of Assessee) 5. 45 438/2015 2007-08 3424/D/2012 (of Assessee) 6. 46 439/2015 2008-09 3425/D/2012 (of Assessee) 7. 47 4405/201 5 2009-10 3426/D/2012 (of Assessee) 3. It is pointed out by Mr C.S. Aggarwal, learned Senior counsel appearing for the Assessee, that as is evident from the above table, the appeals of the Revenue challenging the order of the ITAT for the AYs corresponding to the Appeals of the Revenue before the ITAT, have either not been filed or in any event have not been listed. If there are any such appeals filed by the Revenue corresponding to the order of the ITAT in the Revenue's appeals before it then it would be the responsibility of the Revenue to ensure that such appeals are numbered and listed before the Court by the next date. 4. List on 12th October, 2015." 2. Today the Court finds that the appeals if any filed by the Revenue against ITA 434/2015 and connected matters Page 4 of 6 2015:DHC:11733-DB

the common order of the ITAT in the appeals filed by the Revenue before the ITAT are not listed before the Court with the present batch of appeals. 3. Mr Kamal Sawhney, learned Senior Standing Counsel for the Revenue, states that on checking the records, it appears that due to some "error", the present appeals have been filed only against the common order of the ITAT in the appeals of the Assessee before the ITAT and not against the same common order of the ITAT in the appeals of the Revenue. In other words, against the order of the ITAT in the following appeals of the Revenue before the ITAT, no appeals of the Revenue as of date have been numbered and listed before the Court: Revenue's Appeal before the ITAT AY ITANo. 3324/Del/2012 2003-04 ITA No. 3325/Del/2012 2004-05 ITANo. 3326/Del/2012 2005-06 ITANo. 3327/Del/2012 2006-07 ITA No. 3328/Del/2012 2007-08 ITANo. 3329/Del/2012 2008-09 ITANo. 3330/Del/2012 2009-10 4. The further 'error' in the present appeals, which the Court has noticed, and which has not been disputed by Mr. Sawhney, is that the two questions projected by the Revenue do not arise for consideration in these appeals, which are against the order of the ITAT in the appeals before it of the ITA 434/2015 and connected matters Page 5 of 6 2015:DHC:11733-DB

W Assessee. The first question pertains to Section 153 A, which was admittedly given up by the Assessee before the ITAT. The second question pertains to the additions under Section 68 of the Act, which do not arise from the order of the ITAT in the Assessee's appeals. If at all, that is a question that arises from the ITAT's order in the Revenue's appeals before it. 5. In that view of the matter, these appeals are dismissed. S.MURALIDHAR, J VIBHU BAKHRU, J OCTOBER 12, 2015 MK ITA 434/2015 and connected matters Page 6 of 6 2015:DHC:11733-DB