IN THE INCOMETAXAPPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI ANUBHAV SHARMA, JUDICIALMEMBER ITA No.5028, 5029 & 5030/DEL/2019 (Assessment Years : 2010-11, 2011-12 & 2012-13)

DCIT, CC – 14, vs. Rama Allied Products Marketing Pvt. Ltd., New Delhi. Siyana Road, Bulandshahr – 203 001 (Uttar Pradesh).

(PAN: AACCR0688N)

ITA No.3335, 3336 & 3337/DEL/2019 (Assessment Years : 2010-11, 2011-12 & 2012-13)

Rama Allied Products Marketing Pvt. Ltd., vs. DCIT, CC – 14, C/o RRA TAXINDIA, New Delhi.

D-28, South Extension Part I, New Delhi – 110 049.

(PAN: AACCR0688N)

ITA No.3120, 3121, 3122 & 3123/DEL/2019 (Assessment Years : 2009-10, 2010-11, 2011-12 & 2012-13)

Rama Hygienic Products Pvt. Ltd., vs. DCIT, CC – 14, C/o RRA TAXINDIA, New Delhi.

D-28, South Extension Part I, New Delhi – 110 049.

(PAN: AAACR4597A)

ITA Nos.5016 to 5019/DEL/2019 ITA Nos.3332 to 3334/DEL/2019 ITA Nos.5020 to 5022/DEL/2019 ITA Nos.5016, 5017, 5018 & 5019/DEL/2019 (Assessment Years : 2009-10, 2010-11, 2011-12 & 2012-13)

DCIT, CC – 14, vs. Rama Hygienic Products Pvt. Ltd., New Delhi. 27/29, Street No.9, Vishwas Nagar, Shahdara, Delhi – 110 032.

(PAN: AAACR4597A)

ITA Nos.3332, 3333 & 3334/DEL/2019 (Assessment Years : 2009-10, 2010-11 & 2011-12)

Rama Pashu Aahar Pvt. Ltd., vs. ACIT, CC – 14, C/o RRA TAXINDIA, New Delhi.

D-28, South Extension Part I, New Delhi – 110 049.

(PAN: AACCR1144B)

ITA Nos.5020, 5021 & 5022/DEL/2019 (Assessment Years : 2009-10, 2010-11 & 2011-12)

ACIT, CC – 14, vs. Rama Pashu Aahar Pvt. Ltd., New Delhi. 27/29, Street No.9, Vishwas Nagar, Shahdara, Delhi – 110 032.

(PAN: AACCR1144B)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : Dr. Rakesh Gupta, Advocate Shri Saksham Agarwal, Advocate Shri Somil Agarwal, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Javed Akhtar, CIT DR Date of Hearing : 05.12.2024 Date of Order : 28.02.2025 ITA Nos.5016 to 5019/DEL/2019 ITA Nos.3332 to 3334/DEL/2019 ITA Nos.5020 to 5022/DEL/2019

O R D E R

PER S. RIFAUR RAHMAN, AM :

1. The assessee, Rama Allied Products Marketing Pvt. Ltd. as well as Revenue has filed cross appeals against the order of ld. Commissioner of Income-tax (Appeals)-XXVI, New Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 25.03.2019 for AYs 2010-11 to 2012-13. The assessee, Rama Hygienic Products Pvt. Ltd. as well as Revenue has filed cross appeals against the order of ld. Commissioner of Income-tax (Appeals)-XXVI, New Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated 25.03.2019 for AYs 2009-10 to 2012-13. The assessee, Rama Pashu Aahar Pvt. Ltd. as well as Revenue has filed cross appeals against the order of ld. Commissioner of Income-tax (Appeals)-XXVI, New Delhi (hereinafter referred to ‘Ld. CIT (A)’) dated

25.03.2019 for AYs 2009-10 to 2011-12.

2. Since the issues are common and the appeals are connected, therefore, the same are heard together and being disposed off by this common order. First we take up ITA No.5028/Del/2019 for AY 2010-12 in the case of Rama Allied Products Marketing Pvt. Ltd. as lead case.

3. Brief facts of the case involved in AY 2010-11 are, a search and seizure ITA Nos.5016 to 5019/DEL/2019 ITA Nos.3332 to 3334/DEL/2019 ITA Nos.5020 to 5022/DEL/2019 action was carried out on the Param and Rama group on 28.02.2014 and various residential and business premises of the assessee were also covered. The case was centralized by ld. CIT (A), Circle 2, New Delhi vide order under section 127 of the Income-tax Act, 1961 (for short ‘the Act’). Certain incriminating material was found pertaining to the assessment year under consideration. Accordingly, the AO issued notice u/s 153A of the Act dated 28.12.2015 and served on the assessee. In response, ld. AR of the assessee submitted vide letter dated 11.01.2016 that return filed dated 25.08.2010 be treated as return filed in response to notice issued u/s 153D. Subsequently, notices u/s 143(2) along with questionnaire were also issued and served on the assessee. In the questionnaire issued to the assessee u/