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18.
COMMISSIONER OFINCOME TAX-6 Appellant
Through: Mr Kamal Sawhney, Senior Standing Counsel, Mr Raghvendra Singh, Junior Standing
Counsel with Mr Shikhar Garg,Advocate.
Through: Mr Prakash Kumar,Advocate.
Through:MrPrakash Kumar,Advocate.
ITA 434/2015andconnectedmatters Page I of6 2015:DHC:11733-DB
2h
Through: Mr Kamal Sawhney,' Senior Standing
1/
.
Through: MrPrakash Kumar,Advocate.
AND
24.
PR.COMMISSIONER OFINCOME TAX -6 Appellant
12.10.2015
ORDER
1. These are appeals by the Revenue directed against a common order dated ITA 434/2015 and connected matters P 3of[6] 29th October 2014 passed by the Income Tax Appellate Tribunal (ITAT). On 26th August 2015, this Court passed an order, the operative portion of which reads as under: "2.Learned counsel for the Assessee has in a tabular form,set out the details ofthe appeals ofthe Revenue in this batch with reference to the corresponding Assessment Year (AY) and appeal before the Income Tax Appellate Tribunal(ITAT).Itreads thus: S.No. Item No. ITA No. AY Arising from ITAT order in ITA NO. 1. 41 434/2015 2003-04 3420/D/2012 (ofAssessee)
2. 42 435/2015 2004-05 3421/D/2012
3. 43 436/2015 2005-06 3422/D/2012
4. 44 437/2015 2006-07 3423/D/2012
5. 45 438/2015 2007-08 3424/D/2012
6. 46 439/2015 2008-09 3425/D/2012
7. 47 4405/201 2009-10 3426/D/2012
3. It is pointed out by Mr C.S. Aggarwal, learned Senior counsel appearing for the Assessee,that as is evidentfrom the above table,the appeals ofthe Revenue challenging the order oftheITAT for the AYs corresponding to the Appeals ofthe Revenue before the ITAT,have either not been filed or in any event have not been listed. Ifthere are any such appeals filed by the Revenue corresponding to the order of the ITAT in the Revenue's appeals before it then it would be the responsibility of the Revenue to ensure that such appeals are numbered and listed before the Court by the next date.
4. List on 12th October,2015."
2. Today the Courtfinds thatthe appeals ifany filed by the Revenue against ITA 434/2015 and connected matters Page 4of[6] the common order ofthe ITAT in the appeals filed by the Revenue before theITAT are not listed before the Court with the present batch ofappeals.
3. Mr Kamal Sawhney, learned Senior Standing Counsel for the Revenue, states that on checking the records, it appears that due to some "error", the present appeals have been filed only against the common order ofthe ITAT in the appeals of the Assessee before the ITAT and not against the same common order ofthe ITAT in the appeals ofthe Revenue. In other words, againstthe order oftheITAT in the following appeals ofthe Revenue before the ITAT, no appeals of the Revenue as of date have been numbered and listed before the Court: Revenue's Appeal before the ITAT AY ITANo.3324/Del/2012 2003-04 ITA No.3325/Del/2012 2004-05 ITANo.3326/Del/2012 2005-06 ITANo.3327/Del/2012 2006-07 ITA No.3328/Del/2012 2007-08 ITANo.3329/Del/2012 2008-09 ITANo.3330/Del/2012 2009-10
4. The further'error'in the present appeals, which the Court has noticed,and which has not been disputed by Mr. Sawhney, is that the two questions projected by the Revenue do not arise for consideration in these appeals, which are against the order of the ITAT in the appeals before it of the ITA 434/2015 and connected matters Page5of[6] W Assessee.The first question pertains to Section 153A,which was admittedly given up by the Assessee before the ITAT.The second question pertains to the additions under Section 68 ofthe Act, which do not arise from the order ofthe ITAT in the Assessee's appeals.Ifat all,that is a question that arises from the ITAT's order in the Revenue's appeals before it.
5. In that view ofthe matter,these appeals are dismissed.
S.MURALIDHAR,J VIBHU BAKHRU,J OCTOBER 12,2015 MK ITA 434/2015and connected matters Page6of[6]