M/S. BLA- MK(JV),NEW DELHI vs. ITO, NEW DELHI

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ITA 3630/DEL/2015Status: DisposedITAT Delhi09 January 2019AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue to the file of the CIT(Appeals) with a direction to decide the case in terms of Circular No. 07/2016, after providing an opportunity to the assessee.

What were the facts?

The assessee, a joint venture, was treated as an Association of Persons (AOP) by the Assessing Officer. A similar issue for a prior assessment year had been restored to the CIT(Appeals) for decision in terms of a specific circular.

What were the issues?

The primary issue was the classification of the joint venture as an Association of Persons (AOP) and the subsequent treatment by the Assessing Officer.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI

Before: SHRI G.D.AGRAWAL, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Respondent: Shri G Johnson, Sr.DR
Hearing: 11.10.2018

PER SUDHANSHU SRIVASTAVA, J.M.: This appeal is preferred by the assessee against order dated 01.01.2015 passed by the Ld. CIT (Appeals)-20, New Delhi for assessment year 2010-11.

2.

At the outset, the Ld. Authorised Representative submitted that the assessee’s appeal relates to the treatment of the assessee joint venture as Association of Persons (AOP) by the Assessing Officer. The Ld. Authorised Representative also submitted that a similar issue had arisen in assessment year 2009-10 and the ITAT in that year, on the matter reaching the ITAT, had restored the issue to the file of the Ld. CIT (Appeals) with the direction that the assessee’s case may be decided in terms of instructions contained in Circular no. 07/2016 dated 7th March, 2016. It was prayed that a similar direction may be issued in the present appeal also and the matter may be restored to the file of the Ld. CIT (Appeals).

3.

The Ld. Sr. Departmental Representative had no objection to the assessee’s appeal being restored to the file of the Ld. CIT (Appeals) with directions as aforesaid.

4.

Having heard the rival submissions and after having perused the relevant records, we note that assessee’s appeal for assessment year 2009-10 in was restored to the file of the Ld. CIT (Appeals) on identical issue vide order dated 28.12.2016. Accordingly, in view of the consent of both the parties in the present appeal, we restore the issue to the file of the Ld. CIT (Appeals) with the direction that the assessee’s case may be decided in terms of the instructions contained in Circular no. 07/2016 dated 7th March, 2016 after affording due opportunity to the assessee.

5.

In the final result, the appeal of the assessee stands allowed for statistical purposes.

Order pronounced in the open court on 09.01.2019.

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