CIT vs. SANJAY KUMAR GARG

L\ $-18 to 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 88/2012 + ITA 89/2012 + ITA 90/20t2 + ITA 9TI2OT2 + ITA92|20I2 + ITA 93/2012 + ITA94/2012 + ITA 9512012 + ITA9612012 + ITA 97 t2012 + TTA TO3/2012 + ITA LO4/2012 CIT Through: Ms. Rashmi Chopra, "ffi#::' VETSUS SANJAY KITMAR GARG ..... Respondent Through: CORAM: HON'BLE MR. JUSTICE SANJIV KHANNA HON'BLE MR. JUSTICE R.V.EASWAR ORDER : o 11.05.2012 ITA No. gll20l2 and ITA No.94l20 L2 pertain to assessment year 2001-02,ITA No.8912012 and ITA No.96l20I2 pertain to assessment year 2002-03, ITA No.9712012 and ITA No.9212012 pertain to assessment year 2003-04 and ITA No.104 and ITA No.93l2012 pertain to assessment year 2012:DHC:9796-DB

1*7-: 2004-05. It is pointed out that two ITAs have been filed for each assessment year as there were appeals and cross-appeals against the order of the First Appellate Authority. The Revenue had filed the appeals and the cross appeals had been filed by the assessee. The cross appeals filed by the assessee have been allowed inter alia holding that the re-assessment order passed by the Assessing Officer was barred by limitation. Appeals of the Revenue against deletion of additions by the First Appellate Authority were accordingly dismissed as infructuous. It is, therefore, clear that the as far as ITA No.9 Llz}tz,ITA No.89l2OI2,ITA No.9712012 and ITA No.104/2012 are concerned, these have not been disposed of on merit but dismissed as infructuous in view of the orders passed which are subject matter of challenge in ITA No.94l2012,ITA No.96l2012,ITANo.9212012 and ITA No.9312012. we are disposing of ITA No.91/2012, ITA No.89/2012, ITA No.97120!2 and ITA No.LO4|20I2 as the aspects raised will be examined while deciding ITA No.9 4|20I2,ITA No.9 612012,IT4 No.9212012 and ITA No.93/2012. In case, these appeals are allowed, the matter will have to be remitted to the Tribunal for decision of the appeals of the Revenue on merits. The ITA No.90/2012 and ITA No.l03l20I2 pertain to the assessment year 20OI-02 and ITA No.88/2012 and ITA No.95/2012 pertain to assessment year 20.05-06. In these years two appeals have been preferred by the Revenue because they were cross appeals before the Tribunal in these cases. List ITA No.88/2012, ITA No.90/2012, ITA No.9212012, ITA 2012:DHC:9796-DB

*" f'l No.93l20 12, IT A No.94l20 12, IT A No.95/20 12, IT A No.96l20 1 2 and ITA No.103/20I2 for hearing on 11 .07.2012. Liberty is granted to the Revenue to file documents, which were filed before the Tribunal. ITA No.89|20I2,.ITA No.9ll20I2, ITA No.97/2012 and ITA No.104/2012 will be treated as disposed of. .lL ttL_ SANJIV KTIANNA, J ll fl"--t . R.V.EASWAR, J MAY tt,20l2 hs 2012:DHC:9796-DB