ACIT, New Delhi V. Ms. Neera Gupta, New Delhi

ITA 14/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1391 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 02-01-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUDHA GUPTA
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1: FRIDAY : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.653/DEL/2016 ASSESSMENT YEAR : 2003-04 DCIT, CENTRAL CIRCLE-18, NEW DELHI. VS. GUPTA & CO. PVT. LTD., 68, SCINDIA HOUSE, CONNAUGHT PLACE, NEW DELHI. PAN: AAACG1978N ASSESSEE BY : MS SUDHA GUPTA & MS MEENU MITTAL, CAS ITA NO.5426/DEL/2016 ASSESSMENT YEAR : 1992-93 ACIT, CENTRAL CIRCLE-31, NEW DELHI VS. NARESH KUMAR AGGARWALA, 602, JOSHUA, OMAXE, THE FOREST, SECTOR-92,NOIDA.PAN: AAFPA1615G ASSESSEE BY : NONE ITA NO.5789/DEL/2016 ASSESSMENT YEAR : 2012-13 DCIT, CIRCLE-3, GURGAON. VS. OK PLAY INDIA LTD., PLOT NO.17-18, ROZ KA MEO, INDUSTRIAL ESTATE, NUH MEWAT, HARYANA.PAN: AAACO2623G ASSESSEE BY : SHRI GAUTAM JAIN, ADVOCATE & SHRI LALIT MOHAN, CA ITA NO.5886/DEL/2016 ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-16(2), NEW DELHI. VS MIELE INDIA PVT. LTD., G.F. 1 TO 5, COPIA CORPORATE SUIT, PLOT NO.9, JASOLA, NEW DELHI. PAN: AAFCM3435R ASSESSEE BY : NONE ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 2 ITA NO.6025/DEL/2016 ASSESSMENT YEAR : 2006-07 ACIT, CIRCLE-3, NEW DELHI. VS. MOHAN SAMBHAJI JAGTHAP, R/O 2995, SECTOR-23, GURGAON. PAN: ACJPJ3988R ASSESSEE BY : NONE ITA NO.6043/DEL/2016 ASSESSMENT YEAR : 2010-11 ITO, WARD-16(3), NEW DELHI. VS. MEDPACE CLINICAL RESEARCH INDIA PVT. LTD., B-376, 3 RD FLOOR, NIRMAN VIHAR, NEW DELHI.PAN: AACCN4714H ASSESSEE BY : NONE ITA NO.5/DEL/2017 ASSESSMENT YEAR : 2003-04 DCIT, CIRCLE-17(1), NEW DELHI. VS. MODI SPINNING & WEAVING MILLS CO. LTD., MODI NAGAR, GHAZIABAD ROAD, UTTAR PRADESH. PAN: AAACM2067L ASSESSEE BY : MS TEJASWINI JAIN, ADVOCATE ITA NO.14/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CENTRAL CIRCLE-13, NEW DELHI. VS. NEERA GUPTA, C-4/43, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI. PAN: AAAPG7190D ASSESSEE BY : NONE ITA NO.275/DEL/2017 ASSESSMENT YEAR : 2011-12 DCIT (INTERNATIONAL TAXATION), CIRCLE-2(1)(2) CIVIC CENTRE, NEW DELHI. VS. NARESH KUMRA, C/O DEWAN P.N. CHOPRA & CO., D-295, DEFENCE COLONY, NEW DELHI.PAN: ASKPK5828P ASSESSEE BY : NONE ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 3 ITA NO.1194/DEL/2017 ASSESSMENT YEAR : 2012-13 ITO, WARD 50(1), CIVIC CENTRE, NEW DELHI. VS. MOHIT HATHIRAMANI, 32/8, EAST PATEL NAGAR, NEW DELHI. PAN : AADFC1842M ASSESSEE BY : NONE ITA NO.1662/DEL/2017 ASSESSMENT YEAR : 2008-09 DCIT, CENTRAL CIRCLE-28, NEW DELHI. VS. MADHULIKA GOEL, C-355, SARASWATI VIHAR, PITAMPURA, DELHI. PAN: AEPPG5263A ASSESSEE BY : NONE ITA NO.1782/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-18(2), NEW DELHI. VS. NEENA GROVER, 56/42, WEST PUNJABI BAGH, NEW DELHI. PAN: AAQPG3559E ASSESSEE BY : SHRI PRADEEP JHA, CA ITA NO.1837/DEL/2017 ASSESSMENT YEAR : 2012-13 ITO, WARD-5, PALIKA BUILDING, GT ROAD, PANIPAT. VS. RAJESH KUMAR, PROP. M/S N.W. OVERSEAS, 42, DEVI MURTI COLONY, PANIPAT. PAN: AEGPK1543L ASSESSEE BY : NONE ITA NO.1858/DEL/2017 ASSESSMENT YEAR : 2006-07 ADDL. CIT, SPECIAL RANGE-6, NEW DELHI. VS. NATIONAL TEXTILE CORPORATION LTD., CORE-4, SCOPE COMPLEX, LODHI ROAD, NEW DELHI. PAN: AAACN2847D ASSESSEE BY : SHRI VED JAIN & SHRI KISLAYA PRASHAR, ADVOCATES. ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 4 ITA NO.1887/DEL/2017 ASSESSMENT YEAR : 2011-12 ITO, WARD-16(4), CR BUILDING, NEW DELHI. VS MITTAL CONTAINERS PVT. LTD., 4.5 KM, MEERUT ROAD, MUZAFFARNAGAR. PAN: AAACM5207G ASSESSEE BY : NONE ITA NO.1994/DEL/2017 ASSESSMENT YEAR : 2013-14 DCIT, CIRCLE-D-29 & 30, INDUSTRIAL AREA, HARIDWAR. VS. MANOJ KUMAR GOEL, H.NO.416, WEST AMBER TALAB, ROORKEE. PAN: AAUPG1183C ASSESSEE BY : NONE ITA NO.2245/DEL/2017 ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-16(2), NEW DELHI. VS. METAL ONE CORPORATION INDIA PVT. LTD., 5 TH FLOOR, BIRLA TOWER, 25, BARAKHAMBA ROAD, NEW DELHI. PAN: AAFCM1225R ASSESSEE BY : NONE ITA NO.2508/DEL/2017 ASSESSMENT YEAR : 2013-14 ITO, WARD-17(1), CR BUILDING, NEW DELHI. VS. MOKSHA HOSPITALITY (P) LTD., PLOT NO.C-4/5, LOWER GROUND FLOOR, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI. PAN: AAGCM8297G ASSESSEE BY : NONE ITA NO.2509/DEL/2017 ASSESSMENT YEAR : 2012-13 DCIT, CIRCLE-16(1), NEW DELHI. VS. MAGNUM POWER GENERATION LTD., D-319, FIRST FLOOR, DEFENCE COLONY, NEW DELHI. PAN: AAACM7050R ASSESSEE BY : NONE ITA NO.2528/DEL/2017 ASSESSMENT YEAR : 2009-10 ITO, WARD-1, SCF 26-27, MODEL TOWN, FATEHABAD. VS. NIRMLA DEVI, D/O SH. BALA RAM, 128, SECTOR-3, FATEHABAD. PAN: CPBPK9363N ASSESSEE BY : NONE ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 5 ITA NO.2569/DEL/2017 ASSESSMENT YEAR : 2006-07 DCIT, CIRCLE-16(1), NEW DELHI. VS. MACL SECURITIES AND FINANCE LTD., 18, COMMUNITY CENTRE, NEW FRIENDS COLONY, NEW DELHI. PAN: AAACM4967D ASSESSEE BY : SHRI V. RAJA KUMAR, ADVOCATE ITA NO.4687/DEL/2017 ASSESSMENT YEAR: 2011-12 DCIT, REWARI. VS. LEAKLESS GASKET INDIA PVT. LTD., PLOT NO.124, SECTOR-06, INDUSTRIAL GROWTH CENTRE, BAWAL, REWARI.PAN: AABCL1715 ASSESSEE BY : NONE ITA NO.6584/DEL/2017 ASSESSMENT YEAR: 2014-15 ITO, WARD 18(3), NEW DELHI. VS. NIRVAN CLOTHING COMPANY PVT. LTD., A-41, MAYA PURI INDUSTRIAL AREA, PHASE I, NEW DELHI. PAN: AAACN2430N ASSESSEE BY : NONE ITA NOS.6604 TO 6606 & 6608 TO 6610/DEL/2017 ASSESSMENT YEARS: 2007-08 TO 2009-10 & 2011-12 TO 2 014-15 ACIT, CENTRAL CIRCLE-26, NEW DELHI. VS. PARAG DALMIA, A-238, GROUND FLOOR, OKHLA INDUSTRIAL AREA, PHASE-I, NEW DELHI. PAN: AAAPD3725B ASSESSEE BY : NONE ITA NO.6651/DEL/2017 ASSESSMENT YEAR: 2014-15 ACIT, CIRCLE-19(1), NEW DELHI. VS. ORANGE ASSOCIATES PVT. LTD., 9, DARYAGANJ, NEAR LIC OFFICE, NEW DELHI. PAN: AAACS1177K ASSESSEE BY : NONE ITA NO.6685/DEL/2017 ASSESSMENT YEAR: 2013-14 DCIT, CIRCLE-20(1), NEW DELHI. VS. POWER MACHINE (INDIA) LTD., LGF-69-70, VIJAYA BUILDING, BARAKHAMBA ROAD, NEW DELHI. PAN: AABCP7860M ASSESSEE BY : NONE ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 6 ITA NO.6689/DEL/2017 ASSESSMENT YEAR: 2014-15 ACIT, CIRCLE-72(1), NEW DELHI. VS. NISHIL GUPTA, HOUSE NO.11, ROAD NO.63, WEST PUNJABI BAGH, NEW DELHI. PAN: AIKPG3052G ASSESSEE BY : NONE ITA NO.6715/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE-21(1), NEW DELHI. VS. RECAERO INDIA PVT. LTD., J-12, BASEMENT, SAKET, NEW DELHI. PAN: AACCR8806L ASSESSEE BY : MS SUGANDHA ANAND, ADVOCATE ITA NO.7011/DEL/2017 ASSESSMENT YEAR: 2014-15 ACIT, CIRCLE-19(2), NEW DELHI. VS. PARASRAMPURIA SYNTHETICS LTD., 103, SURYA MANSION, 1, HAUZ KHAS, NEW DELHI. PAN: AAACP4799E ASSESSEE BY : NONE ITA NO.7083/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE-16(2), NEW DELHI. VS. MISRA AUTOMATICS PVT. LTD., 79, JORBAGH, NEW DELHI. PAN: AAACM1429N ASSESSEE BY : NONE ITA NO.7084/DEL/2017 ASSESSMENT YEAR: 2014-15 DCIT, CIRCLE-16(2), NEW DELHI. VS. MEHRA JEWEL PALACE PVT. LTD., S-555, GREATER KAILASH PART II, NEW DELHI.PAN: AAACM5478K ASSESSEE BY : NONE ITA NO.7130/DEL/2017 ASSESSMENT YEAR: 2013-14 ACIT, CIRCLE-19(1), NEW DELHI. VS. OM LOGISTICS LTD., 130, TRANSPORT CENTRE, PUNJABI BAGH, NEW DELHI. PAN: AAACO4716E ASSESSEE BY : SHRI VED JAIN & SHRI KISLAYA PRASHAR, ADVOCATES ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 7 ITA NO.7143/DEL/2017 ASSESSMENT YEAR: 2014-15 ITO, WARD-18(4), NEW DELHI. VS. NOIDA MEDICARE CENTRE LTD., VIMHANS, 1, INSTITUTIONAL AREA, NEHRU NAGAR, NEW DELHI. PAN: AAACN0980B ASSESSEE BY : NONE ITA NO.7161/DEL/2017 ASSESSMENT YEAR: 2012-13 ACIT, CENTRAL CIRCLE-26, NEW DELHI. VS. IREO PVT. LTD., A-11, 1 ST FLOOR, NEETI BAGH, NEW DELHI.PAN: AAACO6644B ASSESSEE BY : NONE (APPELLANTS) (RESPONDENTS) DEPARTMENT BY : MS PRINCY SINGLA, SR. DR DATE OF HEARING : 07.09.2018 DATE OF PRONOUNCEMENT : 10.09.2018 ORDER R.S. SYAL, VP: THE PRESENT APPEALS FILED BY THE REVENUE IN RESPEC T OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A) IN RELATION TO THE DIFFERENT ASSESSMENT YEARS. 2. THE LD. DR APPEARED ON BEHALF OF THE REVENUE. IN SOME OF THE CASES, THE ASSESSEES PUT IN APPEARANCE THROUGH THEI R ATTORNEYS, WHILE IN OTHERS, THE ASSESSEES REMAINED UNREPRESENTED. ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 8 3. WE HAVE HEARD THE PARTIES. IT IS FOUND THAT PURS UANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCUL AR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFE CT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APP EALS BEFORE THE TRIBUNAL. IT IS FURTHER FOUND THAT AS THE TAX EFFE CT INVOLVED IN THE INSTANT APPEALS IS LESS THAN RS.20,00,000/-, THE EX TANT APPEALS ARE NOT MAINTAINABLE. THE LD. D.R., ALTHOUGH SUPPO RTED THE ORDERS OF THE ASSESSING OFFICER, BUT COULD NOT CONT ROVERT THE FACT THAT TAX EFFECT INVOLVED IN THESE APPEALS IS L ESS THAN RS.20,00,000/-. 4. GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRC ULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FI LED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/-. WE ARE, THEREFORE, OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TA X EFFECT IN THESE ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 9 APPEALS IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMI T, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEALS WITHOUT GOING INTO MERITS OF THE CASES. 5. THE LD. DR HAS BROUGHT TO OUR NOTICE A LETTE R DATED 20.08.2018 OF THE DIRECTOR (ITJ), CBDT, NEW DELHI ADDRESSED TO AL L THE PRINCIPAL CCITS IN WHICH PARA NO. 10 OF THE EARLIER CIRCULAR DATED 11.7.2018, ENUMERATING CERTAIN INSTANCES IN WHICH THE APPEALS SHOULD BE CONTESTED NOTWITHSTANDING THE LOW TAX EFFECT, HAS BEEN REVISE D. SHE, HOWEVER, COULD NOT PLACE ANY MATERIAL ON RECORD TO DEMONSTRA TE THAT ANY OF THE ABOVE APPEALS IS COVERED BY THE AMENDED PARA OF THE CIRCULAR. UNDER THESE CIRCUMSTANCES, WE DISMISS ALL THE APPEALS FI LED BY THE REVENUE AND GIVE LIBERTY TO THE DEPARTMENT TO FILE MISCELLA NEOUS APPLICATIONS, IF IT IS FOUND THAT EITHER THE TAX EFFECT IS MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/- OR THE APPEALS GETS COVERED IN THE R EVISED PARA 10 OF THE LETTER DATED 20.08.2018. ACCORDINGLY, THE APPEALS OF THE REVENUE STAND DISMISSED. ITA NOS.653, 5426,5789, 6025, 6043 & 5886/DEL/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 18 37,1782,1662, 1194,275,14,5, 6584,6604 TO 6606, 6608 TO 6610,6651 ,6685,6689,6715,7011,7083,7084,7130,7143,7161/DEL/2 017 10 7. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 10.09.20 18. SD/- SD/- [K. NARASIMHA CHARY] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 10 TH SEPTEMBER, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.