Case Number: ITA 1626/DEL/2019
Appellant: Ratna Talwar, Delhi
Respondent: ACIT, Central Circle-4, New Delhi
Assessment Year: 2015-16
Result: 2015-16
Case Filed On: 2019-02-27
Order Type: Final Tribunal Order
Date of Order: 2021-01-19
Pronounced On: 2021-01-19
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “E” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
S.No. ITA No. A.Y. Name of the Assessee Name of the Respondent
1 1813/Del/2019 2010-11 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
2 1814/Del/2019 2011-12 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
3 1815/Del/2019 2012-13 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
4 1816/Del/2019 2013-14 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
5 1817/Del/2019 2014-15 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
6 1818/Del/2019 2015-16 Sanjay Duggal, 3-E/42, NIT, Faridabad, Haryana PAN No. AESPD6712J ACIT, Central Circle-4, New Delhi.
7 1608/Del/2019 2013-14 Kritika Talwar, C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, New Delhi. PAN No. APKPT9912M ACIT, Central Circle-4, New Delhi.
8 1609/Del/2019 2012-13 Kritika Talwar, C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, New Delhi. PAN No. APKPT9912M ACIT, Central Circle-4, New Delhi.
9 1819/Del/2019 2010-11 Arun Duggal, 3E-42-NIT, Faridabad, Haryana. PAN No. AGUPD5708Q ACIT, Central Circle-4, New Delhi.
10 1820/Del/2019 2011-12 Arun Duggal, 3E-42-NIT, Faridabad, Haryana. PAN No. AGUPD5708Q ACIT, Central Circle-4, New Delhi.
11 1821/Del/2019 2012-13 Arun Duggal, 3E-42-NIT, Faridabad, Haryana. PAN No. AGUPD5708Q ACIT, Central Circle-4, New Delhi.
12 1822/Del/2019 2013-14 Arun Duggal, 3E-42-NIT, Faridabad, Haryana. PAN No. AGUPD5708Q ACIT, Central Circle-4, New Delhi.
13 1618/Del/2019 2010-11 Ratnashri Buildtech Pvt. Ltd., C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, Delhi. PAN No. AADCR8863Q ACIT, Central Circle-4, New Delhi.
14 1619/Del/2019 2011-12 Ratnashri Buildtech Pvt. Ltd., C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, Delhi. PAN No. AADCR8863Q ACIT, Central Circle-4, New Delhi.
15 1620/Del/2019 2012-13 Ratnashri Buildtech Pvt. Ltd., C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, Delhi. PAN No. AADCR8863Q ACIT, Central Circle-4, New Delhi.
16 1621/Del/2019 2014-15 Ratnashri Buildtech Pvt. Ltd., C/o Kapil Goel, Adv., F-26/124, Sector 7, Rohini, Delhi. PAN No. AADCR8863Q ACIT, Central Circle-4, New Delhi.
17 1622/Del/2019 2010-11 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
18 1623/Del/2019 2011-12 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
19 1624/Del/2019 2012-13 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
20 1625/Del/2019 2014-15 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
21 1626/Del/2019 2015-16 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
22 1627/Del/2019 2013-14 Ratna Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. ACGPT9955M ACIT, Central Circle-4, New Delhi.
23 1797/Del/2019 2010-11 Neha Duggal, 3E-42, NIT, Faridabad, Haryana PAN No. AWKPD5551F ACIT, Central Circle-4, New Delhi.
24 1798/Del/2019 2011-12 Neha Duggal, 3E-42, NIT, Faridabad, Haryana PAN No. AWKPD5551F ACIT, Central Circle-4, New Delhi.
25 1799/Del/2019 2012-13 Neha Duggal, 3E-42, NIT, Faridabad, Haryana PAN No. AWKPD5551F ACIT, Central Circle-4, New Delhi.
26 1800/Del/2019 2013-14 Neha Duggal, 3E-42, NIT, Faridabad, Haryana PAN No. AWKPD5551F ACIT, Central Circle-4, New Delhi.
27 1628/Del/2019 2014-15 Neha Duggal, 3E-42, NIT, Faridabad, Haryana PAN No. AWKPD5551F ACIT, Central Circle-4, New Delhi.
28 1801/Del/2019 2010-11 Sh. Pawan Jain, H. No. 1165, Sector-37, Faridabad. PAN No. ABBPJ2555L DCIT, Central Circle-4, New Delhi.
29 1802/Del/2019 2011-12 Sh. Pawan Jain, H. No. 1165, Sector-37, Faridabad. PAN No. ABBPJ2555L DCIT, Central Circle-4, New Delhi.
30 1803/Del/2019 2012-13 Sh. Pawan Jain, H. No. 1165, Sector-37, Faridabad. PAN No. ABBPJ2555L DCIT, Central Circle-4, New Delhi.
31 1804/Del/2019 2013-14 Sh. Pawan Jain, H. No. 1165, Sector-37, Faridabad. PAN No. ABBPJ2555L DCIT, Central Circle-4, New Delhi.
32 1805/Del/2019 2010-11 Ankit Bansal, B-97, Block-B, F/Floor, Kalkaji, New Delhi. PAN No. AAWPB1915M DCIT, Central Circle-4, New Delhi.
33 1806/Del/2019 2011-12 Ankit Bansal, B-97, Block-B, F/Floor, Kalkaji, New Delhi. PAN No. AAWPB1915M DCIT, Central Circle-4, New Delhi.
34 1807/Del/2019 2012-13 Ankit Bansal, B-97, Block-B, F/Floor, Kalkaji, New Delhi. PAN No. AAWPB1915M DCIT, Central Circle-4, New Delhi.
35 1808/Del/2019 2013-14 Ankit Bansal, B-97, Block-B, F/Floor, Kalkaji, New Delhi. PAN No. AAWPB1915M DCIT, Central Circle-4, New Delhi.
36 1809/Del/2019 2014-15 Ankit Bansal, B-97, Block-B, F/Floor, Kalkaji, New Delhi. PAN No. AAWPB1915M DCIT, Central Circle-4, New Delhi.
37 1810/Del/2019 2012-13 Sh. Rameshwar Das Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. AAAPT9504A ACIT, Central Circle-4, New Delhi.
38 1811/Del/2019 2013-14 Sh. Rameshwar Das Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. AAAPT9504A ACIT, Central Circle-4, New Delhi.
39 1812/Del/2019 2014-15 Sh. Rameshwar Das Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. AAAPT9504A ACIT, Central Circle-4, New Delhi.
40 1813/Del/2019 2015-16 Sh. Rameshwar Das Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. AAAPT9504A ACIT, Central Circle-4, New Delhi.
41 1774/Del/2019 2013-14 Smt. Kritika Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. APKPT9912M ACIT, Central Circle-4, New Delhi.
42 1775/Del/2019 2014-15 Smt. Kritika Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. APKPT9912M ACIT, Central Circle-4, New Delhi.
43 1776/Del/2019 2015-16 Smt. Kritika Talwar, C/o Kapil Goel, Adv., F-26/124, Sector-7, Rohini, Delhi PAN No. APKPT9912M ACIT, Central Circle-4, New Delhi.
Ratna Talwar, the appellant in the present case, filed an appeal against the assessment order passed by the Assistant Commissioner of Income Tax (ACIT), Central Circle-4, New Delhi, for the assessment year 2015-16. The case revolves around a search and seizure operation conducted under section 132 of the Income Tax Act, which led to the assessment in question.
The appellant raised several grounds of appeal, challenging the validity of the assessment order and the additions made by the assessing officer (AO). The key issues raised include:
After considering the submissions of both parties and the evidence on record, the Tribunal made the following observations and conclusions:
In conclusion, the Tribunal upheld some of the additions made by the AO while directing a re-examination of others. The appeal was partly allowed, and the case was remanded back to the AO for further verification and necessary action in accordance with the Tribunal’s directions.
The final judgment was pronounced on 2021-01-19 by the Income Tax Appellate Tribunal, Delhi Bench ‘E’, consisting of Shri Bhavnesh Saini, Judicial Member, and Shri Prashant Maharishi, Accountant Member.
Ratna Talwar vs ACIT, Central Circle-4, New Delhi (ITA 1626/DEL/2019)
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