82 (Gujarat) (HC). 7. Ankit Agrochem (P.) Ltd. v. JCIT

Shriya Devi Mundhra, New Delhi vs. ITO Ward 55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra and Sons, New Delhi vs. ITO, Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Neelkanth Plywood Pvt. Ltd., New Delhi vs. ITO, Ward- 18(1), New Delhi

In the result, the appeal filed by the assessee is allowed

Bench: Sh. R. K. Pandaassessment Year: 2008-09 M/S. Neelkanth Plywood Pvt. Income Tax Officer Ltd. C/O Anil Jain Dd & Co. Vs Ward – 18 (1) Chartered Accountants, 611, New Delhi Surya Kiran Building, 19 K. G. Marg, New Delhi-110001 Pan No.Aaacn0805B (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2008-09 M/s. Neelkanth Plywood Pvt. Income Tax Officer Ltd. C/o Anil Jain DD & Co. Vs Ward – 18 (1) Chartered Accountants, 611, New Delhi Surya Kiran Building, 19 K. G. Marg, New Delhi-110001 PAN No.AAACN0805B (APPELLANT) (RESPONDENT) Appellant by Sh.Anil Kumar Jain, CA Respondent by Shri S. L. Anuragi, Sr. DR Date of hearing: 02/07/2019 Date of Pronouncement: /08/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the order dated 31.08.2018 of the…

Damyanti Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

Gopal Chand Mundhra, New Delhi vs. ITO Ward-55(5), New Delhi

In the result, all the five appeals filed by the respective assessees are allowed

Bench: Shri R.K. Panda

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER ITA No. & A.Y. Assessee Address Department C-190, B-III, 3rd 1375/Del/2019, Gopal Chand Mundhra ITO, Ward-55(5), A.Y: 2011-12 and Sons Floor, Block-C, New Delhi. PAN: AAAHG1928B Vivek Vihar, Phase-I, New Delhi. 1721/Del/2019, Damyanti Mundhra - DO- - DO- A.Y: 2011-12 PAN: AAGPM1023P 1722/Del/2019, Ramdev Mundhra - DO - - DO - A.Y: 2011-12 PAN: AAIPM5877B - - 1523/Del/2019, Shriya Devi Mundhra DO - DO - A.Y: 2011-12 PAN: AADPD7008G - - 1524/Del/2019, Gopal Chand Mundhra DO - DO - A.Y. 2011-12 PAN: AAGPM10…

DCIT, New Delhi vs. M/S. Senorita Enterprises Pvt. Ltd., New Delhi

Bench: Shri H.S. Sidhu & Shri B.R.R. Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 5388/DEL/2015 A.Y. : 2007-08 DCIT, CIRCLE 23(2), VS. SENORITA ENTERPRISES PVT. NEW DELHI LTD., ROOM NO. 248, C.R. V-6/1, FIRST FLOOR, BUILDING, GREEN PARK EXTEN., I.P. ESTATE, NEW DELHI – 110016 NEW DELHI – 11 0002 (PAN : AAJCS7373P) (ASSESSEE) (RESPONDENT) Revenue by : Sh. Amit Katoch, Sr. DR. Assessee by : Sh. Yogesh Jagia, Adv. ORDER PER H.S. SIDHU : JM The Revenue has filed this Appeal against the impugned Order dated 10.6.2015 of the Ld. CIT(A)-8, New…

Sanjay Kumar Jain, New Delhi vs. ITO Ward - 63(2), New Delhi

In the result, the appeal of the assessee is allowed

Bench: Sh. H.S. Sidhuassessment Year: 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER Assessment Year: 2009-10 Sanjay Kumar Jain, ITO, Ward 63(2), B-2/78, Ashok Vihar, Vs New Delhi Phase-II, New Delhi – 6 (PAN: AAGPJ2808K) (APPELLANT) (RESPONDENT) Appellant by Sh. Rajat Jain, FCA & Sh. Akshat Jain, FCA Respondent by Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order dated 26.11.2018 of the CIT(A)-20, New Delhi relating to A. Y. 2009-10 on the following grounds:- i) That on the facts and in the circumstances of the case, the Ld. CIT(A) erred…

Lexplosion Solution Pvt. Ltd., New Delhi vs. ITO, Ward- 15(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

Shishya Edutech Pvt. Ltd., New Delhi vs. ITO, Ward- 23(2), New Delhi

In the result, the appeal filed by the assessee is partly allowed for statistical purpose

Bench: Sh. R.K Pandaassessment Year: 2009-10 M/S. Shishya Edutech (P) Ltd. Ito 4346/4-C, 1St Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/O Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 Pan No. Aahcs9225R (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Shishya Edutech (P) Ltd. ITO 4346/4-C, 1st Floor, Ansari Vs Ward – 23(2) Road, Daryaganj, New Delhi New Delhi -02 C/o Shri S. K. Sahpathi House No.579, Sector -16A, Faridabad -121002 PAN No. AAHCS9225R (APPELLANT) (RESPONDENT) Appellant by Sh. P. C. Yadav, Advocate Respondent by Sh. S. L. Anuragi, Sr. DR Date of hearing: 20/02/2019 Date of Pronouncement: 01/04/2019 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is directed against the 1. order dated 16.10.20…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

M/S. Asian Colour Coated Ispat Ltd., New Delhi vs. DCIT, Faridabad

In the result, ground nos

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

…ITA No. 2841 & 2840/D/2015 Assessment year 2009-10, 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.-2840-41/Del/2015 (Assessment Year: 2008-09, 2009-10) Asian Colour Coated Ispat Vs. DCIT Cent. Circle II Ltd. Faridabad 403, Nirmal Tower, Barakhamba Road, New Delhi PAN : AAFCA1873K Appellant Respondent Assessee by: Sh. Ved Jain, Adv, Miss Umang Luthra, Adv. Ms. Surbhi Goyal, CA. Revenue by : Shri J.K.Mishra, CIT-DR Date of Hearing 08.01.2019 Date of Pronouncement 15.03.2019 ORDER PER SUD…

Dilwara Leasing & Investment Ltd., Delhi vs. ITO, Ward-7(3), New Delhi

In the result, the Appeal filed by the Assessee

Bench: Shri H.S. Sidhuassessment Year : 2009-10

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC : NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER Assessment Year : 2009-10 DILWARA LEASING & Vs. ITO, WARD 7(3), INVESTMENT LTD., NEW DELHI C/O KAPIL GOEL, ADV., F-26/124, SECTOR-7, ROHINI, DELHI – 110 085 (PAN: AAACD0488N) (Appellant) (Respondent) Assessee by : Sh. Kapil Goel, Adv. Department by : Sh. S.L. Anuragi, Sr. DR. ORDER This appeal filed by the assessee is directed against the order passed by the Ld. CIT(A)-3, Delhi on 15.02.2018 in relation to the assessment year 2009-10 on the following grounds:- 1. That on the facts and in the circum…

Billo, Delhi vs. ITO, Ward- 1(2), Meerut

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Pandaassessment Year: 2010-11 Smt.Billo, Vs. Ito, C/O Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. Pan: Bakpb9355A (Appellant) (Respondent) Assessee By : Shri Kapil Goel, Advocate Revenue By : Shri D.S. Rawat, Sr.Dr Date Of Hearing : 11.10.2018 Date Of Pronouncement : 12.12.2018 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER Assessment Year: 2010-11 Smt.Billo, Vs. ITO, C/o Kapil Goel, Advocate, Ward-1(2), F-26/124, Sector-7, Meerut. Rohini. PAN: BAKPB9355A (Appellant) (Respondent) Assessee by : Shri Kapil Goel, Advocate Revenue by : Shri D.S. Rawat, Sr.DR Date of Hearing : 11.10.2018 Date of Pronouncement : 12.12.2018 ORDER This appeal by the assessee is directed against the order dated 19th March, 2018 of the CIT(A), Meerut, relating to Assessment Year 2010-11. 2. The facts of the case, in brief, are that the assessee is a…

Jagat Singh, Ghaziabad vs. ITO, Ward- 1(3), Ghaziabad

In the result, appeal of Assessee is allowed

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C+SMC’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA.No.2749/Del/2018 Assessment Year 2008-2009 Shri Jagat Singh, (v) Harola, Sector-5, Noida. The Income Tax Officer, PAN AJBPS0480L vs. Ward-1(3), Income Tax C/o.Sh. V.K. Sachdeva, Office, Ghaziabad. Advocate, R-12/23, Raj Nagar, Ghaziabad. U.P. Appellant Respondent Assessee by : Shri M.P. Rastogi, Advocate Revenue by : Shri Vijay Kumar Jiwani, Sr. D.R. Date of Hearing : 08.08.2018 Date of Pronouncement : 04.09.2018 ORDER PER BHAVNESH SAINI, JM This a…

ITO, New Delhi vs. Shri Sajjan Kumar Goel, New Delhi

In the result, appeal filed by Revenue is dismissed

Bench: Shri R.K.Panda & Ms. Suchitra Kambleassessment Year 2003-04

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”: NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year 2003-04 ITO, Ward 19(2) Sh. Sajjan Kumar Goel Room No.216, D Block vs. E 194, Ashok Vihar Vikas Bhawan Phase I I.P. Estate New Delhi 110 052 New Delhi 110 002 Pan: AAGPG0872J (Appellant) (Respondent) For Department : Sh. S.S. Rana, CIT, D.R. For Assessee : Shri Ved Jain, Adv. Date of Hearing : 19.06.2018 Date of Pronouncement : 02.08.2018 ORDER PER SUCHITRA KAMBLE, J.M. This appeal is filed by the Revenue against the order dated 02.12.2011 passe…

ACIT, Circle- 5(2), New Delhi vs. Century Metal Recycling Pvt. Ltd., New Delhi

In the result, the Appeal filed by the Revenue is dismissed and Cross Objection filed by the Assessee stands allowed

Bench: Shri H.S. Sidhu & Shri T.S. Kapooray: 2009-10 Acit, Circle-5(2), M/S Century Metal New Delhi Vs. Recycling Pvt. Ltd., W-5/6, Western Avenue, Sainik Farm, New Delhi – 110 080 (Pan: Aaacb3682J) (Assessee) (Respondent) & C.O. No. 36/Del/2018 (In Ita No. 6657/Del/2017) Ay: 2009-10 M/S Century Metal Acit, Circle-5(2), Recycling Pvt. Ltd., Vs. New Delhi W-5/6, Western Avenue, Sainik Farm, New Delhi – 110 080 (Pan: Aaacb3682J) (Assessee) (Respondent)

…1 IN THE INCOME TAX APPELATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER AY: 2009-10 ACIT, CIRCLE-5(2), M/S CENTURY METAL NEW DELHI Vs. RECYCLING PVT. LTD., W-5/6, WESTERN AVENUE, SAINIK FARM, NEW DELHI – 110 080 (PAN: AAACB3682J) (ASSESSEE) (RESPONDENT) AND C.O. NO. 36/DEL/2018 (IN ITA No. 6657/DEL/2017) AY: 2009-10 M/S CENTURY METAL ACIT, CIRCLE-5(2), RECYCLING PVT. LTD., Vs. NEW DELHI W-5/6, WESTERN AVENUE, SAINIK FARM, NEW DELHI – 110 080 (PAN: AAACB3682J) (ASSESSEE) (RESPONDENT) Department by : Ms. Rachna Singh,CIT(DR) Assessee b…

Surya Jyoti Software Pvt. Ltd., New Delhi vs. Pr. CIT, New Delhi

In the result, appeal of the assessee is dismissed

Bench: Shri G. D. Agrawal & Shri Amit Shukla

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, NEW DELHI BEFORE SHRI G. D. AGRAWAL, PRESIDENT & SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.A. No.2158/DEL/2017 Assessment Year:2009-10 Surya Jyoti Software Pvt. Ltd. v. Pr. Commissioner of 117, Hans Bhawan Income Tax, 1, Bahadurshah Zafar Marg New Delhi New Delhi TAN/PAN:AALCS5682G (Applicant) (Respondent) Applicant by: Shri K.P. Garg, C.A. Respondent by: Shri S.S. Rana, CIT (DR) Date of hearing: 24 08 2017 Date of pronouncement: 25 10 2017 O R D E R PER BENCH: The aforesaid appeal has been filed by the assessee against impugned order dated 17/3/2017, passed by…

Kailashpati Overseas Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, the appeal is allowed for statistical purposes

Bench: Shri R.S. Syal, Vice-Assessment Year : 2003-04 Kailashpati Overseas Pvt. Ltd., Vs. Ito, C/O Kapil Goel, Advocate, Ward 5(1), A-1/25, Sector-15, Rohini, New Delhi. Delhi. Pan : Aaack1244M

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : SMC : NEW DELHI BEFORE SHRI R.S. SYAL, VICE- PRESIDENT Assessment Year : 2003-04 Kailashpati Overseas Pvt. Ltd., Vs. ITO, C/o Kapil Goel, Advocate, Ward 5(1), A-1/25, Sector-15, Rohini, New Delhi. Delhi. PAN : AAACK1244M (Appellant) (Respondent) Appellant by : Shri Kapil Goel & Shri Mukul Gupta, Advocates Respondent by: Ms Bedobani, DR Date of Hearing : 30.05.2017 Date of Pronouncement: 31.05.2017 ORDER This appeal by the assessee is directed against the order passed by the CIT(A) on 17.01.2013 in relation to the assessment year 2003-04. 2. It is a recalled m…