ITO, New Delhi V. Smt. Shreshta Chhabra, New Delhi

ITA 2901/DEL/2013

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 6902 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-02-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 02-02-2016
• Assessment Year: 2009-2010
• Appeal Filed On: 10-05-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANIMA BARNWAL
• Keywords: Competent authority; Tax effect

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : G : NEW DELHI BEFORE SHRI J.S. REDDY, ACCOUNTANT MEMBER, AND S HRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA NO. 2901 /DEL /20 1 3 [ ASSESSMENT YEAR : 20 0 9 - 1 0 ] THE I.T .O VS. S MT. SHRESHTA CHHABRA WARD 39(4) H - 474, NEW RAJINDER NAGAR NEW DELHI NEW DELHI PAN : AACPC 0232 A APPELLANT BY : MS. ANIMA BARNWAL , SR. DR RESPONDENT BY : SHRI RAJESH JAIN, CA ITA NO. 3359/DEL /2010 [ ASSESSMENT YEAR: 2004 - 05 ] THE I.T.O VS. SHRI SANJAY GUPTA WARD - II S/O SHRI DEVENDRA KUMAR GUPTA RAMPUR C/O SANGAM AROMATIC C - 15, INDUSTRIAL ESTATE AJEETPUR, RAMPUR [U.P. PAN : ABVPJ 9168 K APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RE SPONDENT BY : SHRI PIYUSH KAUSHIK, ADV ITA NO. 4922 /DEL /201 2 ASSESSMENT YEAR: 2004 - 05 THE A.C. I.T. VS. SURICHI TOWERS [P] LTD CIRCLE 9(1) B - 4/43, SAFDARJUNG ENCLAVE NEW DELHI NEW DELHI PAN : AAECS 4555 R 2 CO NO. 424/DEL/2012 [A/O ITA NO. 4922 /DEL /201 2 ASSESSMENT YEAR: 2004 - 05 ] SURICHI TOWERS [P] LTD VS. THE A.C. I.T. B - 4/43, SAFDARJUNG ENCLAVE CIRCLE 9(1) NEW DELHI NEW DELHI PAN : AAECS 4555 R REVENUE BY : SMT. ANIMA BARNWAL, SR. DR ASSESSEE BY : SHRI SOMIL AGGARWAL, ADV SHRI ABHISHEK ANAND, ADV ITA NO. 5966 /DEL /201 2 [ ASSESSMENT YEAR: 200 7 - 0 8] & ITA NO. 5967 /DEL /201 2 [ ASSESSMENT YEAR: 200 7 - 0 8] THE I.T.O VS. SMT. SHALINI JAIN WARD 25(4) GALI NO, 3, NAYA BAZAR NEW DELHI NAJAFGARH, NEW DELHI PAN : AFEPJ 1298 N APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RE SPONDENT BY : NONE ITA NO. 5856 /DEL /201 5 [ ASSESSMENT YEAR: 20 11 - 12] THE I.T.O VS. DR. [MRS] KAJAL BISLA WARD 61 (4) 11/26, WEST PATEL NAGAR NEW DELHI NEW DELHI. PAN : AFFPB 4980 E APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : SHRI VINAY SAWHNEY , CA SMT. RACHNA SAWHNEY, ADV 3 ITA NO. 5436 /DEL /201 5 ASSESSMENT YEAR: 20 10 - 11 THE A.C. I.T. VS. G A NPATI SUGAR LTD CENT RAL CIRCLE 3 D - 143, DEFENCE COLONY NEW DELHI NEW DELHI PAN : AAACG 4670 K ITA NO. 5415 /DEL /201 5 [ ASSESSMENT YEAR: 2010 - 11] THE I.T.O VS. SHRI ANIL KUMAR WARD - 1 H. NO. 1484, SECTOR 14 SONEPAT S O NEPAT PAN : AARPK 4673 N APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE ITA NO. 5591 /DEL /201 5 [ ASSESSMENT YEAR: 20 08 - 09] THE I.T.O VS. SHRI NARESH KUMAR TOMAR WARD 49(4) C - 2/365, JANAKPURI NEW DELHI NEW DELHI PAN : AAFPT 7409 R APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE ITA NO. 5481 /DEL /201 5 ASSESSMENT YEAR: 200 7 - 0 8] THE A.C. I.T. VS. M/S THE KISAN SAHKARI CHINI MILLS LTD. CIRCLE ANOOPSHAHR ROAD, JAHANGIRABAD BULANDSHAHR BULANDSHAHR PAN : AAACT 5521 E 4 REVENUE BY : SMT. ANIMA BARNWAL, SR. DR ASSESSEE BY : SHRI SOMIL AGGARWAL, ADV SHRI ABHISHEK ANAND, ADV ITA NO. 5897 /DEL /201 5 [ ASSESSMENT YEAR: 20 10 - 11] THE A.C. I.T. [EXEMP] VS. RAO PRAHLAD SINGH EDUCATIONAL CIRCLE - 2 SOCIETY, VILLAGE KHATOD CHANDIGARH MAHENDARGARH PAN : AAATR 8965 M APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE ITA NO. 5480 /DEL /201 5 [ ASSESSMENT YEAR: 20 10 - 11] THE I.T. O VS. ARADHANA DEVELOPERS PVT. LTD WARD 3(2) D 107, PANCHSHEEL ENCLAVE NEW DELH I NEW DELHI PAN : AAFCA 5027 P APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE ITA NO. 5694 /DEL /201 5 [ ASSESSMENT YEAR: 20 09 - 10] THE A.C. I.T. VS. YATINDER KUMAR GUPTA CIRCLE 53(1) C 92, SOUTH EXTENSION NEW DELHI PART 2, NEW DELHI PAN : ABPPG 1134 R APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE 5 ITA NO. 5459 /DEL /201 5 [ ASSESSMENT YEAR: 20 08 - 09] THE D.C. I.T. VS. M/S KELLY SERVICES INDIA P. LTD CIRCLE 14(2) 305, ROHIT HOUSE, TOLSTOY MARG NEW DELHI NEW DELHI PAN : A ABCK 6665 K APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE ITA NO. 5451 /DEL /201 5 [ ASSESSMENT YEAR: 20 10 - 11] THE A.C. I.T. VS. A.K. MEHTA & CO. CIRCLE 62(1) V 279, RAJOURI GARDEN NEW DELHI NEW DELHI PAN : AAHFA 6400 D APPELLANT BY : MS. ANIMA BARNWAL, SR. DR RESPONDENT BY : NONE [APPELLANT] [RESPONDENT] DATE OF HEARING : 02 . 0 2.201 6 DATE OF PRONOUNCEMENT : 0 5 . 02.2016 ORDER PER BENCH : THESE ARE A BUNCH OF APPEALS FILED BY THE REVENUE AND CROSS OBJECTION FILED BY THE ASSESSEE, DIRECTED AGAINST SEPARATE ORDER S OF THE LD. CIT(A) PERTAINING TO DIFFERENT 6 ASSESSMENT YEARS. SINCE THE ISSUES INVOLVED IN THESE APPEALS ARE SIMILAR AND THE APPEALS WERE HEARD TOGETHER, SO THESE ARE BEING DISPOSED OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 2. TH ESE APPEAL S HA VE BEEN FIXED FOR HEARING IN VIEW OF THE RECENT CBDT INSTRUCTION NO. 21/2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT OF RS.10.00 LA KH FOR NOT FILING THE APPEAL BEFORE THE TRIBUNAL IN TERMS OF SECTION 268A(1) OF THE INCOME - TAX ACT. 3. THE CBDT IN ITS RECENT CIRCULAR NO. 21/2015 DATED 10.12.2015 HAS PROVIDED THAT NO DEPARTMENTAL APPEAL SHALL BE FILED BEFORE THE 1TAT WHEREIN THE TAX EFFECT INVOLVED IS LESS THAN RS.10 LAKHS. FURTHER, IN PARA 10 OF THE CIRCULAR, IT IS PROVIDED THAT THIS INSTRUCTION WOULD APPLY RETROSPECTIVELY AND THE PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT OF RS.10 LAKH S MAY BE WITHDRAWN/NOT PRESSED. 7 4. THE LEAR NED CIT - DR APPEARING ON BEHALF OF THE REVENUE BEFORE US, AT THE OUTSET, SUBMITTED THAT APPEAL CAN BE WITHDRAWN ONLY AFTER GETTING THE APPROVAL OF COMPETENT AUTHORITY. HE FURTHER REFERRED TO PARA 7 OF THE CIRCULAR TO SUBMIT THAT DISMISSAL OF APPEAL, HOWEVER , IN ANY CASE, ON ACCOUNT OF LOW TAX EFFECT SHOULD NOT BE CONSIDERED AS A PRECEDENCE IN THE MATTERS OF SUBSEQUENT YEARS WHERE THE TAX EFFECT IS ABOVE THE MONETARY LIMIT PRESCRIBED BY THIS CIRCULAR AND THE ISSUE SHOULD BE DECIDED ON MERITS. 5. THE LEARNED COUNSEL S FOR THE ASSESSEE, ON T HE OTHER HAND, STATED THAT THE C IRCULAR WAS SQUARELY APPLICABLE TO THE PRESENT APPEAL S OF THE REVENUE . 6. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE PARTIES, WE FIND THAT PRIMA FACIE, THE TAX EFFECT INVOLVED IN THESE APPE ALS BY THE REVENUE IS BELOW RS. 10.00 LA KH S AND, THEREFORE, WE DEEM IT PROPER TO DISMISS THE APPEALS PARTICULARLY BECAUSE THE PENDING APPEAL I S COVERED BY CIRCULAR IN VIEW OF PARA 10 OF THE CIRCULAR. HOWEVER, WE MAY CLARIFY THAT IF ON RECEIPT OF THIS ORDER , THE ASSESSING OFFICER FINDS THAT T HE TAX EFFECT IS ABOVE RS.10 LAKH S OR IN ANY OTHER MANNER, THE CIRCULAR IS NOT APPLICABLE IN VIEW OF 8 EXCEPTIONS CULLED OUT IN THE CIRCULAR, HE WILL BE AT LIBERTY TO FILE MISCELLANEOUS APPLICATION FOR RECALLING OF THIS OR DER WHICH THE TRIBUNAL WILL CONSIDER IN ACCORDANCE WITH LAW. WE FURTHER FIND CONSIDERABLE FORCE IN THE CONTENTION OF THE CIT/DR THAT THIS ORDER CANNOT BE CONSIDERED AS AN ACCEPTANCE BY THE REVENUE ON THE ISSUE INVOLVED IN THESE APPEALS AND WILL NOT BE AN E STOPPEL FOR THE REVENUE TO TAKE UP THE ISSUES, INVOLVED IN THESE APPEALS, BEFORE ITAT ON MERITS IF THE TAX EFFECT IN THOSE YEARS IS MORE THAN RS.10 LA KH S. 7. KEEPING IN VIEW THE ABOVE CIRCULAR AND THE PROVISIONS OF SECTION 268A OF THE INCOME - TAX ACT, 1961 AND WITHOUT GOING INTO MERITS OF THE CASES, WE DISMISS THE INSTANT APPEAL S FILED BY THE REVENUE AS TAX EFFECT IN THE APPEAL IS LESS THAN RS.10 LA KHS . 8 . IN VIEW OF OUR DECISION GIVEN IN REV E NUE S APPEALS, THE CROSS OBJECTION HAS BECOME INFRUCTUOUS AN D DISMISSED. 9 9. IN THE RESULT, ALL THE APPEAL S OF THE REVENUE AND THE CROSS OBJECTION FILED BY THE ASSESSEE STAND DISMISSED. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 0 5 . 0 2 .201 6 . S D / - S D / - ( J.S. REDDY ) (C.M. GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 0 5 T H FEBRUARY , 2015 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI