ACIT, Circle- 3(1)(2), International Taxation , New Delhi V. Surjit Singh, New Delhi

ITA 1875/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3066 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2013-2014
• Appeal Filed On: 16-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; 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.4802/DEL/2018 ASSESSMENT YEAR : 2011-12 ACIT, CENTRAL CIRCLE-30, NEW DELHI. VS. SURENDRA HANUMANMAL CHHAJER, 605, PEARL APARTMENTS, LOKHANDWALA COMPLEX, ANDHERI WEST, MUMBAI. PAN: ACWPC3640C ASSESSEE BY : NONE ITA NO.2120/DEL/2018 ASSESSMENT YEAR : 2009-10 INCOME-TAX OFFICER, WARD 4(4), GURGAON. VS. TRIBHAWAN KUMAR PARNAMI, SCO 50-51, OLD JUDICIAL COMPLEX, JHARSA ROAD, GURGAON. PAN: AARPP6532H ASSESSEE BY : NONE ITA NOS.1925 & 1926/DEL/2018 ASSESSMENT YEARS : 1997-98 & 2000-01 INCOME-TAX OFFICER, WARD-2(3), DEHRADUN VS. SHRI SANJAY GHAI, 2 GURU RAM RAI MARKET, DELARAM BAZAR, RAJPUR ROAD, DEHRADUN. PAN: ABIPG9612P ASSESSEE BY : S/SHRI SAURABH GOYAL & SOMIL GOYAL, ADVOCATE DEPARTMENT BY : SHRI KUMAR PRANAV, SR. DR 2 2 ITA NO.1888/DEL/2018 ASSESSMENT YEAR : 2010-11 ITO, WARD EXEMPTION, GHAZIAD. VS DIVYA PREM SEWA MISSION NYAS SC-281, SHASTRI NAGAR, GHAZIABAD. PAN: AABFD4898G ASSESSEE BY : NONE ITA NO.1875/DEL/2018 ASSESSMENT YEAR : 2013-14 ACIT, CENTRAL CIRCLE- 3(1), INTERNATIONAL TAXATION, NEW DELHI. VS. SURJIT SINGH, 23, WEST AVENUE ROAD, PUNJABI BAGH NEW DELHI. PAN: BCSPS1635Q ASSESSEE BY : NONE ITA NO.1756/DEL/2018 ASSESSMENT YEAR : 2014-15 DCIT, CIRCLE-2, DEHRADUN, VS. SYED ALI SHAH, CALISSA COTTAGE, THE MALL MUSSOORIE, RISHIKESH. PAN: ACAPS2908M ASSESSEE BY : NONE ITA NO.1747/DEL/2018 ASSESSMENT YEAR : 2009-10 DCIT, CIRCLE-1, LTU, NEW DELHI. VS. SRF LTD., THE GALLERIA, DLF MAYUR VIHAR, UNIT NO.236,237, SECOND FLOOR, MAYUR PLACE, NOIDA LINK ROAD, DELHI. PAN: AAACS0206P ASSESSEE BY : NONE ITA NOS.6137 TO 6138/DEL/2017 ASSESSMENT YEARS : 2010-11 & 2013-14 DCIT(E), GHAZIABAD. VS. LATE SHYAM BEHARI MISHRA MEMORIAL CHARITABLE TRUST, G-14, SHANTI NAGAR, KANPUR. 3 3 PAN: AAATL2323F ASSESSEE BY : NONE ITA NO.5587/DEL/2017 ASSESSMENT YEAR : 2014-15 DCIT, CIRCLE-24(2), NEW DELHI. VS. SUNAIR HOTELS LTD., A-7, 1 ST FLOOR, GEETANJALI ENCLAVE, NEW DELHI. PAN: AAACS1463L ASSESSEE BY : MS PINKY SHARMA, ITP DEPARTMENT BY : SHRI KUMAR PRANAV, SR. DR ITA NO.5581/DEL/2017 ASSESSMENT YEAR : 2013-14 ACIT, CIRCLE-47(1), NEW DELHI. VS. M/S SHANTI PRASAD JAIN (HUF), 1331, CHANDNI CHOWK, DELHI. PAN: AABHS0887C ASSESSEE BY : SHRI RAJ KUMAR, CA ITA NO.5764/DEL/2017 ASSESSMENT YEAR : 2009-10 INCOME-TAX OFFICER, WARD-23(3), NEW DELHI. VS. SHEEI JYOTI RICE MILS LTD., B-38, SAGAR APARTMENT, 6, TILAK MARG, NEW DELHI ASSESSEE BY : NONE ITA NOS.5626 TO 5628/DEL/2017 ITA NOS. 5632 TO 5634/DEL/2017 ASSESSMENT YEAR : 2014-15 INCOME-TAX OFFICER, TDS, GURGAON. VS. THE GURGAON COOPERATIVE BANK LTD., VILLAGE FARRUKH NAGAR, GURGAON. PAN: AAALT0271A ASSESSEE BY : NONE 4 4 ITA NO.4409/DEL/2017 ASSESSMENT YEAR : 2011-12 DCIT, CIRCLE-27(2), NEW DELHI. VS. M/S ZF HERO CHASIS SYSTEMS P. LTD., 603, INTERNATIONAL TRADE TOWER, NEHRU PLACE, NEW DELHI. PAN: AACCH1472L ASSESSEE BY : NONE ITA NOS.3912 TO 3914/DEL/2017 ASSESSMENT YEAR : 2007-08 ACIT, CENTRAL CIRCLE-15, NEW DELHI. VS SALONI NARANG, NO.5, DR. G.C. NARANG MARG , MALL ROAD, CAVALERY LANE, NEW DELHI. PAN: AAFPN2692C ASSESSEE BY : NONE ITA NO.3794/DEL/2017 ASSESSMENT YEAR : 2006-07 DCIT, CENTRAL CIRCLE, GHAZIABAD. VS. SUPERTECH CONSTRUCTION PVT. LTD., B-28, 29, 3 RD FLOOR, SECTOR 58, NOIDA. PAN: AABCS0646N ASSESSEE BY : NONE ITA NO.3764/DEL/2017 ASSESSMENT YEAR : 2011-12 ACIT, SPECIAL RANGE-8, NEW DELHI. VS. M/S SARA SAE PVT. LTD., GL-3, ASHOKA ESTATE, 24, BARAKHAMBA ROAD, NEW DELHI. PAN: AAACS6857L ASSESSEE BY : NONE (APPELLANTS) (RESPONDENTS) DEPARTMENT BY : SHRI KUMAR PRANAV, SR. DR DATE OF HEARING : 23.08.2018 DATE OF PRONOUNCEMENT : 28.08.2018 5 5 ORDER PER K. NARASIMHA CHARY, J.M. 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. 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 6 6 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 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. HE, HOWEVER, 7 7 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. 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ST AND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.08.20 18. SD/- SD/- (R.S. SYAL) ([K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED, 28 TH AUGUST, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. 8 8 DRAFT DICTATED ON 2 8 .08.2018 DRAFT PLACED BEFORE AUTHOR 28 .08.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 28 .08.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 28 .08.2018 APPROVED DRAFT COMES TO THE SR.PS/PS 28 .08.2018 KEPT FOR PRONOUNCEMENT ON 28 .08.2018 DATE OF UPLOADING ORDER ON THE WEBSITE 28 .08.2018 FILE SENT TO THE BENCH CLERK 28 .08.2018 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.