Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4341 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
E
Assessment Year
2008-2009
Appeal Filed On
23-03-2018
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.496 496 496 496/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2009 0909 09- -- -10 1010 10 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -3, 3, 3, 3, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SH SHSH SHRI CHARU SHEKHAR GUPTA, RI CHARU SHEKHAR GUPTA, RI CHARU SHEKHAR GUPTA, RI CHARU SHEKHAR GUPTA, R/O 203, ASHADEEP APARTMENT, R/O 203, ASHADEEP APARTMENT, R/O 203, ASHADEEP APARTMENT, R/O 203, ASHADEEP APARTMENT, 9, HAILEY ROAD, 9, HAILEY ROAD, 9, HAILEY ROAD, 9, HAILEY ROAD, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAAPG6913C. PAN : AAAPG6913C. PAN : AAAPG6913C. PAN : AAAPG6913C. (APPELLANT) (RESPONDENT) AND 20 AND 20 AND 20 AND 20 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.496/DEL/2017 AND 20 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 APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI DEEP CHAND GARG, CA, SHRI DEEPESH GARG, ADVOCATE, SHRI PULKIT ADVANI, ADVOCATE, MS. SWETA BANSAL, CA, SHRI KSHITIZ GARG, ADVOCATE, SHRI AMOL SINHA, ADVOCATE AND SHRI V. RAJA KUMAR, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-296/DEL/2017 & 20 OTHERS 2 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 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-296/DEL/2017 & 20 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-296/DEL/2017 & 20 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) 1 496/DEL-2017 2009-10 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 2 CO 73/DEL- 2017 2009-10 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 3 497/DEL-2017 2010-11 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 4 CO 74/DEL- 2017 2010-11 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 5 498/DEL-2017 2011-12 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 6 CO 75/DEL- 2017 2011-12 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 7 499/DEL-2017 2012-13 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 8 4825/DEL-2019 2001-02 DCIT, CC-4, NEW DELHI ANAND PRASAD JAIWAL ADRPJ2549M SHRI DEEP CHAND GARG CA 9 4503/DEL-2019 2012-13 JCIT(OSD), NOIDA VIPIN TYAGI ABAPT9214A SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 10 6439/DEL-2017 2011-12 DCIT, CIRCLE- 8(1), NEW DELHI ENCHANTED WOOD CLUB LTD. AABCE2487P -- 11 3374/DEL-2018 2013-14 ITO(E), WARD- 1(3), NEW DELHI DRISHTEE FOUNDATION AAAAD2313G -- 12 3375/DEL-2018 2014-15 ITO(E), WARD1(3), NEW DELHI DRISHTEE FOUNDATION AAAAD2313G -- 13 3604/DEL-2018 2013-14 ITO, WARD-3(4), HAPUR CO-OPERATIVE CANE DEVELOPMENT UNION LTD. AAAJC0224E -- 14 4248/DEL-2018 2013-14 ACIT, CIRCLE- 34(1), NEW DELHI D.P. INDUSTRIES AAAFD4146J -- 15 4395/DEL-2018 2011-12 ACIT, CIRCLE- 5(2), NEW DELHI CARLSON HOSPITALITY MARKETING (INDIA) PVT. LTD. AABCC5374K -- 16 4535/DEL-2018 2014-15 DCIT, CIRCLE- 8(1), NEW DELHI EDUCOMP ONLINE SUPPLEMENTAL SERVICE LTD. AACCE3461E MS. SWETA BANSAL CA 17 4544/DEL-2018 2009-10 ITO, WARD-1(3), NEW DELHI DHARAM RAJ DABPD1386Q -- 18 392/DEL-2018 2014-15 ACIT(OSD), CIRCLE-18(1), NEW DELHI NEXTWAVE TELEVENTURES PVT. LTD. AADCD6390A SHRI KSHITIZ GARG, ADV. AND SHRI AMOL SINHA, ADV. 19 1672/DEL-2018 2014-15 ACIT(E0, CIRCLE- 2(1), NEW DELHI NEW DELHI YOUNG MENS CHRISTIAN ASSOCIATION AAATN1200H SHRI V. RAJA KUMAR ADV. 20 2068/DEL-2018 2008-09 ITO, WARD-52(5), NEW DELHI ONKAR NATH PANDEY AKJPP2942F -- 21 2265/DEL-2018 2013-14 ACIT, CC-26, NEW DELHI METROPOLITIAN BUILDMART P. LTD. AAFCM6326D --
