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ITA 1388/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3218 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 5 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HAVE BEEN LISTED
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI BENCH BENCH BENCH BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI BEFORE JUSTICE P.P. BHATT, BEFORE JUSTICE P.P. BHATT, BEFORE JUSTICE P.P. BHATT, BEFORE JUSTICE P.P. BHATT, PRESIDENT AND PRESIDENT AND PRESIDENT AND PRESIDENT AND SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT SHRI G.S. PANNU, VICE PRESIDENT ITA NO. ITA NO. ITA NO. ITA NO.923 923 923 923/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2010 00 0- -- -11 1111 11 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -26, 26, 26, 26, NEW DELHI NEW DELHI NEW DELHI NEW DELHI. .. . VS. VS. VS. VS. SHRI PARAG DALMIA, SHRI PARAG DALMIA, SHRI PARAG DALMIA, SHRI PARAG DALMIA, A AA A- -- -238, GROUND FLOOR, 238, GROUND FLOOR, 238, GROUND FLOOR, 238, GROUND FLOOR, OKHLA INDUSTRIAL AREA, OKHLA INDUSTRIAL AREA, OKHLA INDUSTRIAL AREA, OKHLA INDUSTRIAL AREA, PHASE PHASE PHASE PHASE- -- -1, 1,1, 1, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 020. 110 020. 110 020. 110 020. PAN : AAAPD3725B. PAN : AAAPD3725B. PAN : AAAPD3725B. PAN : AAAPD3725B. (APPELLANT) (RESPONDENT) AND 19 AND 19 AND 19 AND 19 OTHERS OTHERS OTHERS OTHERS - -- - A AA A S PER S PER S PER S PER ANNEXURE ANNEXURE ANNEXURE ANNEXURE- -- -1 11 1 DATE OF HEARING : 23.08.2019 23.08.2019 23.08.2019 23.08.2019 DATE OF PRONOUNCEMENT : 23.08.2019 23.08.2019 23.08.2019 23.08.2019 ORDER ORDER ORDER ORDER THE CAPTIONED APPEAL IN ITA NO.923/DEL/2018 AND 19 APPEALS [ AS PER ANNEXURE-1 ] PREFERRED BY THE REVENUE, HAVE BEEN LISTED BY THE REGISTRY BEFORE THE BENCH ON THE GROUND THAT THEY DO NOT SUR VIVE FOR CONSIDERATION IN VIEW OF THE CBDT CIRCULAR NO.17/2019 DATED 8 TH AUGUST, 2019. 2. THE CBDT, VIDE CIRCULAR DATED 8 TH AUGUST, 2019 (SUPRA), HAS AMENDED PARA 3 OF CIRCULAR NO. 3/2018 DATED 11.07.2018 MOD IFYING THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFO RE THE TRIBUNAL. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEALS IS STATE D TO BE BELOW THE ENHANCED MONETARY LIMIT OF ` 50 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR DATED 11.07.2018 (SUPRA) . CBDT, VIDE CLARIFICATION APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI DEEPESH GARG, ADVOCATE, SHRI PULKIT ADVANI, ADVOCATE AND SHRI LALIT MOHA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-923/DEL/2018 & 19 OTHERS 2 IN F.NO.279/MISC/M-93/2018-ITJ DATED 20 TH AUGUST, 2019 HAS CLARIFIED THAT THE REVISED MONETARY LIMITS SPECIFIED IN CIRCULAR DATED 8 TH AUGUST, 2019 (SUPRA) ARE APPLICABLE TO PENDING APPEALS ALSO. 3. IN THIS BACKGROUND, THE LEARNED D.R. APPEARING FOR THE REVENUE WAS REQUIRED TO STATE HIS POSITION; HE HAS NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED APPEALS ARE PROTECTED BY AN Y OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT CIRCULAR DATED 11.0 7.2018 (SUPRA) AND ITS AMENDMENT DATED 20 TH AUGUST, 2018. 4. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEAL, THEY ARE DEEMED TO BE WITHDRAWN/NOT PRESSED , AS THEIR FILING IS NOT IN CONSONANCE WITH THE CBDT CIRCULAR DATED 08.08.2019 (SUPRA) READ WITH CIRCULAR DATED 11.07.2018 (SUPRA). IT IS ALSO NOTED THAT THE HON'BLE SUPREME COURT IN THE CASE OF DCIT & ORS VS. MSEB HOLDING CO MPANY LTD. [SLP (CIVIL) NO.26373/2019 DATED 16.08.2019] HAS TAKEN COGNIZANC E OF THE ENHANCED LIMIT WHILE DISMISSING THE SLP ARISING FROM THE JUD GEMENT PASSED BY THE HON'BLE BOMBAY HIGH COURT IN WP NO. 3642/2018 DATED 25.01.2019. 5. BEFORE PARTING, WE CLARIFY THAT IF ON A LATER DATE, THE REVENUE FINDS THAT THE TAX EFFECT IN DISPUTE IN ANY OF THE CAPTIONED A PPEALS IS MORE THAN THE LIMIT PRESCRIBED IN THE CIRCULAR DATED 08.08.2019 (SUPRA) , OR IT IS PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CBDT C IRCULAR DATED 11.07.2018 (SUPRA), IT SHALL BE AT LIBERTY TO APPROACH THE TRI BUNAL FOR RECALL OF THE ORDER AND REINSTITUTION OF THE APPEAL FOR ADJUDICATION ON MERITS. THE TRIBUNAL SHALL CONSIDER SUCH APPLICATIONS, IF ANY, AS PER THE EXTA NT LAW. 6. IN CONCLUSION, BY APPLYING THE CIRCULAR DATED 08.0 8.2019 (SUPRA) READ WITH CIRCULARS DATED 11.07.2018 (SUPRA) AND 20.08.2 019 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS W ITHDRAWN/ NOT PRESSED. ABOVE DECISION WAS PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING ON 23 RD AUGUST, 2019. SD/- SD/- ( (( (G.S. PANNU G.S. PANNU G.S. PANNU G.S. PANNU) )) ) (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT (JUSTICE P.P. BHATT) )) ) VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-923/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-923/DEL/2018 & 19 OTHERS 4 ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI SL. NO. ITA/IT(SS) A NO./C.O. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 923/DEL-2018 2010-11 ACIT, CENTRAL CIRCLE 26, NEW DELHI PARAG DALMIA AAAPD3725B -- 2 924/DEL-2018 2011-12 ACIT, CENTRAL CIRCLE 26, NEW DELHI PARAG DALMIA AAAPD3725B -- 3 925/DEL-2018 2012-13 ACIT, CENTRAL CIRCLE 26, NEW DELHI PARAG DALMIA AAAPD3725B -- 4 1004/DEL-2018 2012-13 DCIT, CIRCLE 21(1), NEW DELHI RAI BAHADUR NARAIN SINGH SUGAR MILLS LTD. AAACR0924M -- 5 1388/DEL-2018 2008-09 ACIT, CENTRAL CIRCLE 15, NEW DELHI VERSATILE DATAMATICS PVT.LTD. AABCV8793K SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 6 221/DEL-2018 2013-14 ITO(E), DELHI ALLIANCE FRANC AISE DE DELHI AABTA3939P -- 7 560/DEL-2018 2013-14 ITO, WARD-1, ROHTAK AMARDEEP APGPA1158Q -- 8 662/DEL-2018 2013-14 ITO, WARD 5(1), NEW DELHI BLUECHIP CAPITAL SERVICES PVT. LTD. AAACB0896N -- 9 758/DEL-2018 2013-14 ACIT, CIRCLE 1(1), GURGAON BOXBEAT TECHNOLOGIES PVT. LTD. AAFCB0498R -- 10 912/DEL-2018 2010-11 ITO(E), WARD 2(3), NEW DELHI AERONAUTICAL SOCIETY OF INDIA AAATT0716E -- 11 950/DEL-2018 2011-12 ITO(E), WARD 1(3), NEW DELHI BASKETBALL FEDERATION OF INDIA AAAJB0708L -- 12 951/DEL-2018 2012-13 ITO(E), WARD 1(3), NEW DELHI BASKETBALL FEDERATION OF INDIA AAAJB0708L -- 13 1072/DEL-2018 2015-16 ACIT, CENTRAL CIRCLE-1, NEW DELHI SAHARA HOUSING INVESTMENT CORP. LTD. AAJCS4101J -- 14 5061/DEL-2019 2004-05 DCIT, CIRCLE 1(1)(2), NEW DELHI BENTLY NEVADA LLC, GURGAON AADCB8118J -- 15 723/DEL/2018 2009-10 ACIT, CIRCLE 10(2), NEW DELHI GREEN CARRIERS & CONTRACTORS (DELHI) PVT. LTD. AABCG6808N -- 16 724/DEL/2018 2013-14 ACIT, CIRCLE-10(2), NEW DELHI GREEN CARRIERS & CONTRACTORS (DELHI) PVT. LTD. AABCG6808N -- 17 725/DEL/2018 2014-15 ACIT, CIRCLE 10(2), NEW DELHI GREEN CARRIERS & CONTRACTORS (DELHI) PVT. LTD. AABCG6808N -- 18 727/DEL/2018 2013-14 ITO, WARD 34(5), NEW DELHI JYOTI AHUJA ADJPA2479D -- 19 1065/DEL/2018 2013-14 DCIT, CIRCLE 10(1), NEW DELHI GAUTAM CREDITS PVT. LTD. AAACG4256F -- 20 121/DEL/2018 2010-11 ACIT, CENTRAL CIRCLE- 15, NEW DELHI SUPERIOR CALTECH PVT. LTD. AAKCS2341F SHRI LALIT MOHAN, CA