Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4347 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 4 month(s) 14 day(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
2009-2010
Appeal Filed On
09-04-2018
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.4827 4827 4827 4827/DEL/201 /DEL/201 /DEL/201 /DEL/2019 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2001 0101 01- -- -02 0202 02 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -4, 4,4, 4, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. LATE SHRI LADLI PERSHAD JAISWAL, LATE SHRI LADLI PERSHAD JAISWAL, LATE SHRI LADLI PERSHAD JAISWAL, LATE SHRI LADLI PERSHAD JAISWAL, THROUGH LEGAL HEIR THROUGH LEGAL HEIR THROUGH LEGAL HEIR THROUGH LEGAL HEIR SHRI KARAMJIT JAISWAL, SHRI KARAMJIT JAISWAL, SHRI KARAMJIT JAISWAL, SHRI KARAMJIT JAISWAL, 6, THE GREEN, 6, THE GREEN, 6, THE GREEN, 6, THE GREEN, RAJOKRI, RAJOKRI, RAJOKRI, RAJOKRI, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAGPJ4934Q. PAN : AAGPJ4934Q. PAN : AAGPJ4934Q. PAN : AAGPJ4934Q. (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.4827/DEL/2019 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 AKSHAT JAIN, FCA AND SHRI LALIT MOHAN FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4827/DEL/2019 & 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-4827/DEL/2019 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4827/DEL/2019 & 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 4827/DEL-2019 2001-02 DCIT, CC(4), NEW DELHI KARAMJEET JAIWAL AAGPJ4934Q -- 2 2455/DEL-2018 2009-10 ACIT(E), CIRCLE- 2(1), NEW DELHI NANDA FOUNDATION AAATN0223E -- 3 4269/DEL-2018 2012-13 ACIT, CIRCLE-5(2), NEW DELHI CAVOTEC INDIA PVT. LTD. AACCC7038H -- 4 4292/DEL-2018 2014-15 DCIT, CIRCLE-8(1), NEW DELHI ELEPHANT INDIA FINANCE PVT. LTD. AAACE0472F -- 5 4453/DEL-2018 2014-15 DCIT, CIRCLE-6(2), NEW DELHI CRYSTAL CROP PROTECTION PVT. LTD. AABCJ3574E -- 6 4495/DEL-2018 2010-11 ACIT, CIRCLE-7(2), NEW DELHI DIRECT NEWS P. LTD. AABCI6212J -- 7 4530/DEL-2018 2014-15 ACIT, CIRCLE-9(1), NEW DELHI FEEDBACK INFRA PVT. LTD. AAACF0066G -- 8 4782/DEL-2018 2014-15 ITO, WARD-49(1), NEW DELHI DEVENDER SINGH GHAI AAHPG1690H -- 9 4886/DEL-2018 2013-14 ACIT, CC-29, NEW DELHI DHARAMPAL PREMCHAND LTD. AAACD1952B -- 10 5088/DEL-2018 2014-15 DCIT, CC-07, NEW DELHI DEVYANI ENTERPRISES PVT. LTD. AABCD7571R SHRI AKSHAT JAIN, FCA 11 6134/DEL-2018 2013-14 ACIT, CIRCLE-6(1), NEW DELHI COMBINE ELEC MECH ENGINEERS P. LTD. AACCC4076F -- 12 6268/DEL-2018 2015-16 ACIT, CC-13, NEW DELHI FINANCIAL WORLD (INDIA) P. LTD. AAACF1027F -- 13 6309/DEL-2018 2013-14 ACIT, CIRCLE-8(1), NEW DELHI EAGLE HUNTER SOLUTIONS LTD. AABCE0565E -- 14 6378/DEL-2018 2009-10 ACIT, CC-8, NEW DELHI DHEERAJ CHAUDHARY AASPK9267B SHRI LALIT MOHAN, CA 15 6382/DEL-2018 2013-14 ACIT, CC-8, NEW DELHI DHEERAJ CHAUDHARY AASPK9267B SHRI LALIT MOHAN, CA 16 6736/DEL-2018 2015-16 ITO, WARD-1(2), MUZAFFARNAGAR CANE DEVELOPMENT COUNCIL AAALC0173E -- 17 7663/DEL-2018 2010-11 ACIT, CC-17, NEW DELHI DIAMOND TRADEX CO. LTD. AACCD3460E -- 18 6389/DEL-2018 2015-16 ACIT, CC-8, NEW DELHI KRISHAN KUMAR AAEPK8794P -- 19 6383/DEL-2018 2009-10 ACIT, CC-8, NEW DELHI KRISHAN KUMAR AAEPK8794P -- 20 4215/DEL-2018 2010-11 ACIT, CC-30, NEW DELHI SANJIVANI INDUSTRIES PVT. LTD. AAFCS8669H --
