CIT v. Varas International

ACIT, Jammu vs. Sh M.K. Ajat Shatru, Jammu

In the result, all the fours appeals filed by the Revenue are dismissed and the three Cross Objections as well as the ground as per Rule 27 are allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.263/ASR/2003 Assessment Year 1998-99 ACIT, Shri M.K. Ajat Shatru, Circle-II, vs The Palace, Jammu Jammu. Assessment Year 1998-99 ACIT, Dr. Karan Singh, Circle-II, vs. The Palace, Jammu Jammu. CO NO.43/ASR/2007 Arising out of ITA No.267/ASR/2007 - Assessment Year 1998-99 Dr. Karan Singh, ACIT, The Palace, vs. Circle-II, Jammu Jammu Assessment Year 1998-99 ACIT, Yashorajya Lakshmi Circle-II, Dr. Karan Singh, Legal Heir of Jammu vs. Smt. Yashorajya Laks…

Aesthetica Enterprises Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…es from the facts available on record and also goes to the root of the issue, therefore, same may be permitted to be raised belatedly at this stage in the light of the decision of Hon’ble Supreme Court in the case of CIT vs. Varas International as reported in 284 ITR 80 (SC) and National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC). 6. Having regard to the fact that the additional ground raised concerning jurisdiction to impose penalty and a validity of notice issued under Section 274 r.w. Section 271(1)(c) of the Act which goes to the root of the matter, the additional ground so raised is admitte…

Aesthetica Enterprises Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…es from the facts available on record and also goes to the root of the issue, therefore, same may be permitted to be raised belatedly at this stage in the light of the decision of Hon’ble Supreme Court in the case of CIT vs. Varas International as reported in 284 ITR 80 (SC) and National Thermal Power Co. Ltd. vs. CIT reported in 229 ITR 383 (SC). 6. Having regard to the fact that the additional ground raised concerning jurisdiction to impose penalty and a validity of notice issued under Section 274 r.w. Section 271(1)(c) of the Act which goes to the root of the matter, the additional ground so raised is admitte…

Radhika Surgical Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 6, New Delhi

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Kuldip Singh(Through Video Conferencing) Radhika Surgical Pvt. Ltd. Vs. Acit C-30, Panchsheel Enclave, Central Circle – 6, New Delhi-110017 New Delhi Pan : Aadcr 5053 L (Appellant) (Respondent) Assessee By Shri P. C. Yadav, Adv. Revenue By Shri Farhad Khan, Sr. D.R. Date Of Hearing: 05/04/2021 Date Of Pronouncement: 31/05/2021 Order Per Anil Chaturvedi, Am :

…e. 6. It is well settled that an assessee can raise a legal additional ground or even fresh legal plea at any stage of the proceedings. In support the appellant seeks to rely on the judgments of Apex Court in the case of CIT Vs Varas International reported in 284 ITR 80(SC) and NATIONAL THERMAL POWER CO. LTD vs. CIT reported in 229 ITR 383(SC). Special Bench decision in the case of DHL operators reported in 108 TTJ 152(SB). 383 (SC) Special Bench decision in the case of DHL operators reported in 108 TTJ 152(SB). 7. It is further relevant to mention here that the assessee had not raise this ground categorically a…

Ambawatt Buildwell Pvt. Ltd., New Delhi vs. Pr. CIT (C), Gurgaon

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

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2014-15 Ambawatt Buildwell Pvt. Ltd., Vs Pr. Cit (C), Kh 267, 1St Floor, 7Th Floor, Hsiidc Building, Chatterpur Enclave, Udyog Vihar, Phase-V, Mehrauli, Gurgaon. New Delhi. Pan: Aagca0991B (Appellant) (Respondent) Assessee By : Shri P.C. Yadav, Advocate Revenue By : Shri Satpal Gulati, Cit, Dr Date Of Hearing : 10.03.2021 Date Of Pronouncement : 21.05.2021 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17Th February, 2017 Passed U/S 263 Of The Act By The Cit, Central, Gurgaon, Relating To Assessment Year 2014-15. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Real Estate. It Filed Its Return Of Income On 30Th September, 2014, Declaring Nil Income. The Case Of The Assessee Was Selected For Compulsory Scrutiny & A Notice U/S 143(2) Of The Act Was Issued To The Assessee On 20Th September, 2015. Notice U/S 142(1) Along With A Questionnaire Was Also Issued On 12Th May, 2016. In Response To The Statutory Notices Issued By The Ao, The Assessee Appeared Before Him From Time To Time & Furnished Replies Which Were Kept On Record. The Ao, On The Basis Of Various Details Furnished Before Him, Disallowed An Amount Of Rs.3,91,936/- U/S 40A(3) Out Of Car Repairs & Maintenance & Determined The Total Loss Of The Assessee At Rs.94,25,270/- As Against The Returned Loss Of Rs.98,17,203/-.

…sent grounds of appeal is bona fide and, therefore, the additional grounds should be admitted for adjudication. 8. The ld. Counsel for the assessee, referring to the decision of the Hon’ble Supreme Court in the case of CIT vs. Varas International reported in 284 ITR 80 and in the case of NTPC Ltd. vs. CIT reported in 229 ITR 383 and the decision of the Special Bench of the Tribunal in the case of DHL Operators reported in 108 TTJ 152 (SB), submitted that an assessee can raise a legal additional ground or 8 even fresh legal plea at any stage of the proceedings. He submitted that during the A.Y. 2010-11 which is a…

M/S vs. R Enterprises, New Delhi

In the result, appeal of the Assessee allowed

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year : 2007-08

…se grounds are purely legal in nature and go to the roots of the case and all the facts necessary for adjudication of the above grounds are on record. 9. Relying on the decisions of Hon’ble Supreme Court in the case of CIT vs Varas International reported in 284 ITR 80(SC), and NTPC Ltd. vs CIT reported in 229 ITR 383(SC) and the decision of the Special Bench of the Tribunal in the case of DHL Operators reported in 108 TTJ 152(SB) he submitted that the additional grounds raised by the assessee should be admitted. 10. Referring to the decision of the Tribunal in assessee’s own case for the immediately succeed…

Hemant Mittal, Hisar vs. ITO Ward-2, Hisar

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Hemant Mittal Vs The Income Tax Officer 520/1 Priti Nagar Ward -2 Hissar Hissar Haryana Haryana . Pan : Arlmp1022E (Appellant) (Respondent) Assessee By Shri Gautam Jain , Advocate Revenue By Shri R . K. Gupta Sr Dr

…cord and additional ground raised is purely legal in nature, such ground should be admitted at any stage of the proceedings. The assessee further relied on the decision of the honourable Supreme Court in case of CIT versus Varas International private limited (284 ITR 80) wherein it has been held that the question of law can be raised even if not taken before the 5161/Del/2019 Mr. Hemant Mittal V ITO Ward -2, Hissar P a g e | 4 lower authorities. Therefore, it was submitted that the assessee may be permitted to argue the aforesaid additional ground in support of its contention and that the instant assessment fra…

Sultan Singh, Panipat vs. ITO, Ward- 4, Panipat

In the result, appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

…on record. The assessee also submitted that assessee can raise a legal additional ground or fresh legal plea at any stage of the proceedings relying upon the decision of the honourable Supreme Court in case of Cit Versus Varas International P Ltd reported in 284 ITR 80 and National Thermal Power Co Ltd versus CIT reported in 229 ITR 383. The assessee also explained that why he had not raised this ground categorically at the time of filing of the appeal since the assessee on the advice of earlier counsel, who filed this appeal, was of the bona fide belief that ground number four covers the challenge to the jurisd…

Surat Singh, Panipat vs. ITO, Ward- 4, Panipat

In the result, appeal of the assessee is partly allowed

Bench: Ms. Suchitra Kamble & Shri Prashant Maharishiassessment Year: 2010-11 Shri Surat Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 103 [Haryana] Pan : Cqlps9692H Assessment Years : 2010-11 Shri Sultan Singh, The Income Tax Officer, Vpo Bhapra, Vs. Ward : 4, Samhalka, Panipat. Panipat – 132 101 [Haryana] Pan : Cpsps0826K (Appellants) (Respondent)

…on record. The assessee also submitted that assessee can raise a legal additional ground or fresh legal plea at any stage of the proceedings relying upon the decision of the honourable Supreme Court in case of Cit Versus Varas International P Ltd reported in 284 ITR 80 and National Thermal Power Co Ltd versus CIT reported in 229 ITR 383. The assessee also explained that why he had not raised this ground categorically at the time of filing of the appeal since the assessee on the advice of earlier counsel, who filed this appeal, was of the bona fide belief that ground number four covers the challenge to the jurisd…

Shri Surya Kant Jaipuria, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

Bench: Sh. R. K. Panda & Sh. Kuldip Singhita No. 2586/Del/2016 : Asstt. Year: 2007-08 Sh. Surya Kant Jaipuria, Vs Asstt. Commissioner Of Income S-25, Green Park Main Market, Tax, Central Circle-7, New Delhi-110016 New Delhi (Appellant) (Respondent) Pan No. Aaipj6008K Assessee By : Sh. P. C. Yadav, Adv. Revenue By : Smt. Pramita M. Biswas, Cit Dr Date Of Hearing :01.04.2019 Date Of Pronouncement : 01.07.2019 Order Per R. K. Panda:

…e. 6. It is well settled that an assessee can raise a legal additional ground or even fresh legal plea at any stage of the proceedings. In support the appellant seeks to rely on the judgments of Apex Court in the case of CIT Vs Varas International reported in 284 ITR 80(SC) and NATIONAL THERMAL POWER CO. LTD vs. CIT reported in 229 ITR 383(SC). Special Bench decision in the case of DHL operators reported in 108 TTJ 152(SB). 7. It is further relevant to mention here that the assessee had not raise this ground categorically at the time of filing of appeal since the judgment of Kabul Chawala was not there. Therefore…

Knowledge Platform India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

Bench: Shri R.K. Panda & Shri Suchitra Kambleassessment Year: 2010-11 Knowledge Platform India Pvt. Ltd., Vs. Dcit, C/O Ravi Gupta, Advocate, Circle-14(2), E-6A, Kailash Colony, New Delhi. New Delhi. Pan: Aacck1186E

…the additional ground filed by the assessee is purely a legal ground and does not require any fresh facts to be investigated. Relying on various decisions including the decision of Hon'ble Supreme Court in the case of CIT vs. Varas International reported in 284 ITR 80 (SC); National Thermal Power Corporation Ltd. vs. CIT reported in 229 ITR 383 (SC); and the decision of the Special Bench of the Tribunal in the case of DHL Operators reported in 108 TTJ 152 (SB), he submitted that the additional ground raised by the assessee should be admitted. 12.1 After hearing both the sides and considering the fact that th…

M/S. Hari Steels & General Industries Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2005-06

…are purely legal in nature and go to the root of the matter and therefore, the same may be admitted in view of decision of Hon’ble Supreme Court in National Thermal Power Corporation Limited vs. CIT, 229 ITR 383 (SC) and CIT vs. Varas International (P) Ltd., 284 ITR 80 (SC), where it has been held that the question of law or the grounds legal in nature can be raised at any stage of proceedings. The ld. DR failed to offer any plausible objection to the contention of the assessee. We, therefore, considering the nature of these additional grounds, being legal and adhering to the aforesaid decisions of Hon’ble Apex…

M/S. Ambawatta Buildwell Pvt. Ltd., New Delhi vs. DCIT, Faridabad

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya[Assessment Year: 2012-13] M/S Ambawatta Buildwell Pvt. Ltd Vs. The Dy. C.I.T K.H. No. 267, 1St Floor Central Circle – 1 Chattarpur Enclave Faridabad Mehrauli, New Delhi Pan : Aagca 0991 B [Assessment Year: 2012-13] The Dy. C.I.T Vs. M/S Ambawatta Buildwell Pvt. Ltd K.H. No. 267, 1St Floor Central Circle – 1 Faridabad Chattarpur Enclave Mehrauli, New Delhi Pan : Aagca 0991 B [Appellant] [Respondent]

…t. 5. It is well settled that an assessee can raise a legal additional ground or even fresh legal plea at any stage of the proceedings In support the appellant seeks to rely on the judgments of Apex Court in the case of CIT Vs Varas International reported in 284 ITR 80(SC) and NATIONAL THERMAL POWER CO LTD vs CIT reported in 229 ITR 383(SC) Special Bench decision in the case of DHL operators reported in 108 TTJ 152(SB). 6. It is further relevant to mention here that in assessment year 2010-11, which is also impugned before the ITAT and pending adjudication vide ITA No-2591 of 2015, the assessee has raised the i…

DCIT, Faridabad vs. M/S Ambawata Buildwell (P) Ltd, New Delhi

In the result, the appeal of the Revenue in ITA No

Bench: Shri Rajpal Yadav & Shri N.K. Billaiya[Assessment Year: 2012-13] M/S Ambawatta Buildwell Pvt. Ltd Vs. The Dy. C.I.T K.H. No. 267, 1St Floor Central Circle – 1 Chattarpur Enclave Faridabad Mehrauli, New Delhi Pan : Aagca 0991 B [Assessment Year: 2012-13] The Dy. C.I.T Vs. M/S Ambawatta Buildwell Pvt. Ltd K.H. No. 267, 1St Floor Central Circle – 1 Faridabad Chattarpur Enclave Mehrauli, New Delhi Pan : Aagca 0991 B [Appellant] [Respondent]

…t. 5. It is well settled that an assessee can raise a legal additional ground or even fresh legal plea at any stage of the proceedings In support the appellant seeks to rely on the judgments of Apex Court in the case of CIT Vs Varas International reported in 284 ITR 80(SC) and NATIONAL THERMAL POWER CO LTD vs CIT reported in 229 ITR 383(SC) Special Bench decision in the case of DHL operators reported in 108 TTJ 152(SB). 6. It is further relevant to mention here that in assessment year 2010-11, which is also impugned before the ITAT and pending adjudication vide ITA No-2591 of 2015, the assessee has raised the i…

M/S. Svil Mines Ltd., New Delhi vs. DCIT, New Delhi

In the result, Assessee’s Appeal stands allowed

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

…essee can raise a legal ground or even fresh legal pleas or such legal questions at any stage of appellate proceedings. In support the appellant seeks to rely on the judgments of the Apex court in the case of CIT vs Varas International Pvt. Ltd. reported in 284 ITR 80(SC) and National 2 Thermal Power Co Ltd vs CIT reported in 229 ITR 383 (SC). Recently Hon’ble ITAT Special Bench, Mumbai in the case of M/s All Cargo Global Logistics Ltd vs DCIT, ITA Nos 5018 to 5022 & 5059/M/10 has held that "If pure question of law arises for which facts are on record of the authorities below, such a question allowed to be…

Solaris Chemtech Ltd., New Delhi vs. ACIT, New Delhi

Bench: Shri I.C. Sudhir & Shri O.P. Kant Assessment Year: 2006-07 Solaris Chemtech Ltd., Vs. Acit, (Now Amalgated With Solaris Circle-9(1), Chemtech Industries Ltd.), New Delhi. Thapar House, 124-Janpath, New Delhi. (Pan: Aaacb8394B) (Appellant) (Respondent) Assessment Year: 2006-07 Acit, Vs. Solaris Chemtech Ltd., Circle 9(1), (Now Amalgated With Solaris New Delhi. Chemtech Industries Ltd.), Thapar House, 124-Janpath, New Delhi. (Pan: Aaacb8394B) (Appellant) (Respondent) Assessee By: Shri P.C. Yadav,Adv. Department By: Smt. Rishpal Bedi, Sr. Dr Date Of Hearing : 21.04.2016 Date Of Pronouncement: 18:07.2016 Order Per I.C. Sudhir:

…ot require consideration of fresh material outside the record. He submitted that the issue raised also goes to the root of the matter. In this 4 regard, he placed reliance on the decisions of Hon'ble Supreme Court in the cases of CIT vs. Varas International – 284 ITR 80 (SC); NTPC LTd. vs. CIT – 229 ITR 383 (SC). 4. The Learned Senior DR opposed the application with the submission that it has been raised for the first time before the ITAT. 5. In rejoinder, the Learned AR pointed out that the additional ground has been raised as alternative to ground Nos. 2.1 to 2.3 in the appeal. 6. Considering the above submi…

M/S. Mahavir Concast Ltd., New Delhi vs. ITO, New Delhi

Appeal is allowed

Bench: Shri I.C. Sudhir & Shri O. P, Kant

…because of the mistake of the assessee. He submitted that an assessee can raise a legal 3 additional ground or even press legal plea at any stage of the proceedings. In support, he placed reliance on the following decisions: i) CIT vs. Varas International – 284 ITR 80 (SC); ii) NTPC Ltd. vs. CIT – 229 ITR 383 (SC); iii) DHL Operators – 108 TTJ 152 (SB); 3.2 The Learned AR submitted that the delay in raising the above additional ground may be condoned since there was no mala fide of the assessee behind it as it was due to lapse on the part of the counsel of the assessee. He submitted that when substantial justi…