CIT v. Manish Buildwell (P) Ltd.

245 CTR 397High Court2011#1960 most cited

What is CIT v. Manish Buildwell (P) Ltd. authority for?

The production of fresh evidence at the appellate stage before the Commissioner (Appeals) is strictly governed by the conditions and procedures laid down in Rule 46A of the Income-tax Rules.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Manish Buildwell (P) Ltd. · 245 CTR 397 · Delhi High Court · Rule 46A Income-tax Rules · additional evidence · fresh evidence · appellate stage · appeal to CIT(A) · Section 250 · evidence production · evidence admissibility

Sections most often in play

Section 142(1)Section 143(3)Section 69Section 153ASection 69ASection 147Section 148Section 250

Issues it is cited on

section 145(1)section 150(2)section 110section 2(7)section 132(2)section 132(1)(a)section 153(a)(1)section 106section 250(1)section 45(2)project completion methodsection 150(1)

Judgments citing CIT v. Manish Buildwell (P) Ltd.

M/S. Mccain Foods India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals of the assessee are allowed for statistical purposes and the appeal of the Revenue is partly allowed for statistical purposes

ITA 4976/DEL/2014[2008-09]Status: DisposedITAT Delhi23 Oct 2018AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kantassessment Year: 2008-09 Mccain Foods India Pvt. Ltd., Vs. Dcit, C-6 Sda Commercial Circle-6(1), New Delhi Complex, New Delhi Pan :Aaacm4861G (Appellant) (Respondent) & Assessment Year: 2008-09 Dcit, Vs. Mccain Foods India Pvt. Circle -6(1), New Delhi Ltd., C-6 Sda Commercial Complex, New Delhi Pan :Aaacm4861G (Appellant) (Respondent) & Assessment Year: 2009-10 Mccain Foods India Pvt. Ltd., Vs. Dcit, C-6 Sda Commercial Circle -6(1), New Delhi Complex, New Delhi Pan :Aaacm4861G (Appellant) (Respondent)

Section 143(2)Section 143(3)

…he facts and circumstances of the case, the addition made is deleted and the ground of appeal is allowed.” 6.2 Before us the Ld. DR submitted that in view of the decision of the Hon’ble Delhi High Court in the case of CIT Vs Manish Buildwell Private Limited (245 CTR 397), wherever additional evidences are admitted at the first appellate stage, without providing opportunity to the Assessing Officer for furnishing his comments and without any verification at his end, the requirement of Rule 46A(3) are not satisfied. Accordingly, he submitted that issue in dispute may be restored back either to the Ld. CIT(A) or to…

M/S Ashoka Hi-Tech Builders P. Ltd., Indore vs. The DCIT (Central)-1, Indore

In the result Ground No.1 and 2 of the assessee’s appeal for A

ITA 686/IND/2016[2013-14]Status: DisposedITAT Indore03 Aug 2018AY 2013-14

Bench: Shri Kul Bharat & Shri Manish Borad

Section 132Section 143(3)Section 145Section 153A

…Ltd (2008) 299 ITR 1 SC, the Apex Court held that the completion contract method adopted by the assessee for chit discount consistently over the years, is not required to be substituted by percentage completion method. In CIT v Manish Buildwell (P) Ltd (2011) 245 CTR 397 (Del), it was enunciated that project completion method is one of the recognized methods of accounting. That 45 Ashoka Hi-Tech Builders Pvt.Ltd ITA No.121/Ind/2016 &686/Ind/2016 it cannot be said that the project completion method followed by the assessee would result in deferment of payment of taxes. Therefore, considering the discussion abov…

ACIT, New Delhi vs. M/S. Saga Township Pvt. Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 436/DEL/2014[2007-08]Status: DisposedITAT Delhi30 May 2018AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

ACIT, New Delhi vs. M/S. Saamag Developers Pvt. Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 433/DEL/2014[2006-07]Status: DisposedITAT Delhi30 May 2018AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the Revenue are dismissed

ITA 3165/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2018AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

M/S. Saga Developers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the Revenue are dismissed

ITA 2999/DEL/2014[2006-07]Status: DisposedITAT Delhi30 May 2018AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 2604/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2018AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

DCIT, New Delhi vs. M/S. Saga Developers Pvt. Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 2602/DEL/2014[2006-07]Status: DisposedITAT Delhi30 May 2018AY 2006-07

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

DCIT, New Delhi vs. M/S. Saamag Developers Pvt. Ltd., New Delhi

The appeal of the Revenue are dismissed

ITA 2601/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2018AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 Dcit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2009-10 M/S. Saamag Developers Pvt. Vs. Acit, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Acit, Vs. M/S. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4952R (Appellant) (Respondent) & Assessment Year: 2006-07 Dcit, Vs. M/S. Saga Developers Pvt. Central Circle -10, New Delhi Ltd., B-67, Sarita Vihar, New Delhi Pan : Aajcs4932K (Appellant) (Respondent)

Section 2(22)Section 2(22)(e)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment year: 2009-10 DCIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2009-10 M/s. Saamag Developers Pvt. Vs. ACIT, Ltd., Central Circle -10, New Delhi B-67, Sarita Vihar, New Delhi PAN : AAJCS4952R (Appellant) (Respondent) And Assessment year: 2006-07 ACIT, Vs. M/s. Saamag Developers Central Circle -10, New Delhi Pvt. Ltd., B-67, Sarita Vihar, New Delhi…

Sohanlal M Jain, Mumbai vs. ITO 2(1), Thane

In the result appeal of the assessee in ITA no

ITA 5776/MUM/2013[2005-06]Status: DisposedITAT Mumbai27 Mar 2018AY 2005-06

Bench: Shri Mahavir Singh & Shri Ramit Kochar

For Appellant: Shri. Vimal PunamiyaFor Respondent: Shri. V. Justin (DR)
Section 143(3)Section 271(1)(c)

…pplicable to income-tax proceedings but consistency has to be maintained. At this stage we would like to reproduce here in under relevant extract of judgment of Hon’ble Delhi High Court in the case of CIT v. Manish Buildwell Private Limited reported in (2011) 245 CTR 397(Del) as under: “6. Questions Nos. 2 and 3 are connected. They assail the decision of the Tribunal rendered in paragraph 20 of its order. An addition of Rs. 28,21,000/-was made by the assessing officer on the footing that the assessee was adopting the project completion method or the completed contract method, which was not proper and the profits…

ITO, WD-19(2)(3), Mumbai vs. Matushree Builders & Developers, Mumbai

In the result, appeal filed by the revenue for the assessment year 2012-

ITA 2652/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 Nov 2017AY 2012-13

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-2013 The Ito, Ward 19(2)(3), M/S Matushree Builders & Room No. 221, Matru Mandir, Developers, Mumbai - 400007 84-A, Gr. Flr., Appollo House, Vs. B.S. Marg, Fort, Mumbai - 400023 Pan: Aanfm0260F (Appellant) (Respondent)

For Appellant: Shri Rohit Golecha (AR)For Respondent: Shri M.C. Omi Ningshen (DR)
Section 143(2)Section 143(3)Section 145Section 145(2)

…in favour of the assessee in assessee’s own case for the assessment year 2011-12 by following the decision of Hon’ble Supreme Court rendered in CIT vs. Bilahari Investment (P) Ltd. 299 ITR 1, Hon’ble Delhi High Court CIT vs. Manish Build Well Private Limited 245 CTR 397(Del.) and decision of co-ordinate Bench in Avadhesh Builder vs. ITO 37 SOT 122 Mum (Trib). The operative part of the order of the Tribunal reads as under: 4 Assessment Year: 2012-2013 “We also find that the assessee has claimed to have duly paid the entire taxes from the profit earned on the said project by following project completion method…

Mrg Developers Pvt. Ltd., Delhi vs. ITO, New Delhi

In the result, both the appeals are allowed for statistical purposes

ITA 6505/DEL/2014[2005-06]Status: DisposedITAT Delhi13 Nov 2017AY 2005-06

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

…mpletion of project whereas the department has already accepted the returned loss for the A.Y. 2007-08 when both the projects were completed. Reliance is placed mainly on the decision of Hon’ble Delhi High Court in CIT vs. Manish Build Well (P) Ltd. (2011) 245 CTR 397. 4. On the other hand, the ld. DR relied on the orders of the authorities below and submitted that the appellant has taken advances from the customers against the booking of the units and, therefore, the assessee has booked the profit when he received the amount of booking for sale, particularly when the assessee has been adopting the mercantil…

ACIT, New Delhi vs. M/S Rohan Motors Ltd., New Delhi

In the result, appeal of the Revenue is allowed for statistical purpose

ITA 2847/DEL/2011[2008-09]Status: DisposedITAT Delhi17 Mar 2017AY 2008-09

Bench: Sh. I.C. Sudhir & Sh. O.P. Kantassessment Year: 2008-09 Vs. M/S. Rohan Motors Ltd., 419, Acit, Circle-15(1), C.R. Building, I.P. Estate, New Delhi World Trade Centre, Barakhamba Lane, New Delhi Pan : Aaacr1307G (Appellant) (Respondent) Appellant By Sh. F.R. Meena, Sr.Dr Respondent By Sh. Salil Aggarwal, Adv & Sh. Shailesh Gupta, Ca Date Of Hearing 16.02.2017 Date Of Pronouncement 17.03.2017 Order Per O.P. Kant, A.M.: This Appeal By The Revenue Is Directed Against Order Dated 23/03/2011 Of Learned Commissioner Of Income-Tax (Appeals)-Xviii, New Delhi [In Short , ‘Cit(A)’] For Assessment Year 2008-09 Raising Following Grounds:

Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 Vs. M/s. Rohan Motors Ltd., 419, ACIT, Circle-15(1), C.R. Building, I.P. Estate, New Delhi World Trade Centre, Barakhamba Lane, New Delhi PAN : AAACR1307G (Appellant) (Respondent) Appellant by Sh. F.R. Meena, Sr.DR Respondent by Sh. Salil Aggarwal, Adv and Sh. Shailesh Gupta, CA Date of hearing 16.02.2017 Date of pronouncement 17.03.2017 ORDER PER O.P. KANT, A.M.: This appeal by the Revenue is directed against order dated 23/03/2011 of learned Commi…

ACIT, New Delhi vs. Sh. Rajesh Arora, New Delhi

In the result, the appeal of the Revenue is partly allowed for statistical purposes

ITA 777/DEL/2012[2007-08]Status: DisposedITAT Delhi28 Jul 2016AY 2007-08

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. V.R. Sonbhadra, Sr. DRFor Respondent: Sh. G.N. Gupta, Advocate
Section 250(4)Section 68

…the signature of any witness nor it is registered nor notorized. The ld. DR relied on the decisions of Hon’ble Delhi High Court in the case of CIT vs. M/s. Jan Sampark Advertiseing & Marketing P. Ltd., 375 ITR 375(Del.) and CIT vs. Manish Build Well P. Ltd., 245 CTR 397 (Del.). 6 ITA No.777/Del./2012 4. The ld. AR of the assessee, on the other hand, submitted that the Assessing Officer has issued only one questionnaire on 05.11.2009 placed at PB page 241 to 243. The assessee has submitted replies on 17.11.2009, 24.11.2009 & finally on 10.12.2009. Against the submissions of the AR, the Assessing Officer has not…

Sh. Gopal Singh, New Delhi vs. ITO, New Delhi

In the result, the Appeal of the assessee is allowed for statistical purposes

ITA 3709/DEL/2014[2009-10]Status: DisposedITAT Delhi15 Jun 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10

For Appellant: SH. MOHIT KUMAR, CA & ITIKAFor Respondent: Sh. KK Jaiswal, Sr. DR

…the root of the matter and would be very much relevant to decide the issue involved in the instant appeal, hence, in the interest of justice, I admit the same, in view of the Hon’ble Jurisdictional High Court Decisions in the case of CIT vs. Manish Buildwell 245 CTR 397 and the issue in dispute is remitted back to the file of the AO to decide the same afresh under law, after giving full opportunity to the assessee of being heard to the assessee. 6. In the result, the Appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 15-06-2016. [H.S. SIDHU] JUDICIAL MEMBER Date:…

Sh. Pradeep Gupta, New Delhi vs. ITO, New Delhi

In the result, the Appeal of the assessee is allowed for statistical

ITA 3710/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Jun 2016AY 2009-10

Bench: Shri H.S. Sidhua.Y. : 2009-10

For Appellant: SH. RAJEEV SAXENA, ADVFor Respondent: Sh. KK Jaiswal, Sr. DR

…the root of the matter and would be very much relevant to decide the issue involved in the instant appeal, hence, in the interest of justice, I admit the same, in view of the Hon’ble Jurisdictional High Court Decisions in the case of CIT vs. Manish Buildwell 245 CTR 397 and in the case of CIT vs. Text Page 3 of 4 Hundred India (P) Ltd. (2013) 351 ITR 57 (Delhi) and the issue in dispute is remitted back to the file of the AO to decide the same afresh under law, after giving full opportunity to the assessee of being heard to the assessee. 6. In the result, the Appeal of the assessee is allowed for statistical…

ITO, New Delhi vs. M/S. Kay Bee Electricals, New Delhi

In the result, appeal of the Revenue is allowed for statistical purposes

ITA 2260/DEL/2014[2002-03]Status: DisposedITAT Delhi27 Oct 2015AY 2002-03

Bench: Shri H.S. Sidhuassessment Year: 2002-03 Income Tax Officer, Vs. M/S Kay Bee Electricals, Ward-26(2), 20/127, Vikram Vihar, Room No. 1808, Lajpat Nagar E-2 Block, Civic Centre, New Delhi – 110 024 New Delhi (Pan: Aaafk2386H) (Appellant) (Respondent) Appellant By : Sh. P. Dam Kanunjna, Sr. Dr Respondent By : None

For Appellant: Sh. P. Dam Kanunjna, Sr. DRFor Respondent: None
Section 143(3)

…w that Ld. CIT(A) has admitted the additional evidences filed by the assessee, without giving opportuinty to the assesse for verification which is contrary to the 5 judgment of the Hon’ble High Court of Delhi delivered in the case of CIT vs. Manish Buildwell 245 CTR 397 wherein it was mandated that CIT(A) required to afford two opportunities to the A.O. i.e. one at the time of acceptance of additional evidence by inviting his objections for accepting the additional evidence and the second, after CIT(A) admits the same for his comments on merits of such additional evidence. Therefore, in view of the Hon’ble Juris…

ACIT, New Delhi vs. M/S. Tulip Star Hotels Ltd., New Delhi

In the result the appeal of the Revenue is allowed for statistical purposes

ITA 4908/DEL/2011[2007-08]Status: DisposedITAT Delhi14 Oct 2015AY 2007-08

Bench: Smt. Diva Singh, Jm & Sh. O.P.Kant, Am Ita No.4908/Del./2011 : Asstt. Year : 2007-08 Acit Vs Tulip Star Hotels Ltd., Circle-16(1) Indra Palace, New Delhi H-Block, Connaught Circle New Delhi Aaacc1072F (Appellant) (Respondent)

For Appellant: Sh. J.P.Chandrekar, Sr. DRFor Respondent: Sh. Shashwat Bajpai, Adv
Section 143(3)Section 14A

…he documents submitted by the assessee. The case laws relied upon by the ld. AR are not relevant in facts of the assessee, whereas the in the facts of the instant case the judgement of jurisdictional High Court in the case of CIT Vs. Manish Builwell Pvt. Ltd. 245 CTR 397 (Del) is squarely applicable , where in it is held as under:- “24. In the present case, the CIT (A) has observed that the additional evidence should be admitted because the assessee was prevented by adducing them before the assessing officer. This observation takes care of clause (c) of sub-rule (1) of Rule 46A. The observation of the CIT (A) als…