ACIT, New Delhi V. Sh. Satish Kumar Gupta, New Delhi

ITA 2935/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3392 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2010-2011
• Appeal Filed On: 11-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SAURABH GOYAL
• 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.3482/DEL/2016 ASSESSMENT YEAR : 2010-11 DCIT, CIRCLE-16(2), NEW DELHI. VS. MCCANN ERICKSON (INDIA) PVT. LTD., 204-206, TOLSTOY MARG, NEW DELHI. PAN: AAACT0835D ASSESSEE BY : NONE ITA NO.3509/DEL/2016 ASSESSMENT YEAR : 2000-01 DCIT, CIRCLE-22(1), NEW DELHI VS. SARVODAYA REALTORS (P) LTD., D-36, SOUTH EXTN. PART-II, NEW DELHI. PAN: AAOCS4264R ASSESSEE BY : S/SHRI SAURABH GOYAL & SOMIL AGGARWAL, ADVOCATES ITA NO.6211/DEL/2016 ASSESSMENT YEAR : 2011-12 ACIT, CIRCLE-22(1), NEW DELHI VS. T.C. HEALTHCARE PVT. LTD., 35, NETAJI SUBHASH MARG, DARYAGANJ, NEW DELHI. PAN: AAACT3701G ASSESSEE BY : SHRI P.S. KASHAP, CA ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 2 ITA NO.6232/DEL/2016 ASSESSMENT YEAR : 2009-10 ITO, WARD 30(4), NEWDELHI. VS VEENA KASHYAP, M-84, 1 ST FLOOR, GREATER KAILASH, PHASE-I, NEW DELHI. PAN: ADYPK5677N ASSESSEE BY : NONE ITA NO.6435/DEL/2016 ASSESSMENT YEAR : 2008-09 ACIT, CENTRAL CIRCLE-14, NEW DELHI. VS. S.S. CON BUILD PVT. LTD., PLOT NO.1, BG-1 & BG-2, PASCHIM PURI, NEW DELHI. PAN: AAJCS7477F ASSESSEE BY : NONE ITA NO.6521/DEL/2016 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-27(1), NEW DELHI. VS. ULTIMATE FASHION MAKER LTD., B-286, OKHLA INDUSTRIAL AREA, PHASE I, NEW DELHI. PAN: AAACU2099N ASSESSEE BY : NONE ITA NO.6639/DEL/2016 ASSESSMENT YEAR : 2013-14 ACIT, CENTRAL CIRCLE-20, NEW DELHI. VS. TRAPTI POPBUILD (P) LTD., 14A/33, BASEMENT, WEA KAROL BAGH, NEW DELHI. PAN: AANCS5954M ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 3 ASSESSEE BY : NONE ITA NOS.6654 TO 6656/DEL/2016 ASSESSMENT YEARS : 2012-13 TO 2014-15 ACIT, CENTRAL CIRCLE-25, NEW DELHI. VS. QUADRANT TELEVENTURES LTD., B-71, INDUSTRIAL AREA, PHASE VII, MOHALI. PAN: AABCT2862R ASSESSEE BY : NONE ITA NO.6666/DEL/2016 ASSESSMENT YEAR : 2010-11 ACIT, CIRCLE-25(1), NEW DELHI. VS. TANGERINE DIGITAL ENTERTAINMENT PVT. LTD., M-12, BALRAMA HOUSE, KARAMPURA COMMERCIAL COMPLEX, NEW DELHI. PAN: AACCT4800A CO NO.35/DEL/2017 (ITA NO.6666/DEL/2016) ASSESSMENT YEAR : 2010-11 TANGERINE DIGITAL ENTERTAINMENT PVT. LTD., M-12, BALRAMA HOUSE, KARAMPURA COMMERCIAL COMPLEX, NEW DELHI. PAN: AACCT4800A VS. ACIT, CIRCLE-25(1), NEW DELHI. ASSESSEE BY : NONE ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 4 ITA NO.563/DEL/2017 ASSESSMENT YEAR : 2009-10 ITO, WARD-20(3), NEW DELHI. VS. QUANTUM BSO & TECH PVT. LTD., 512, ANSAL TOWER, NEHRU PLACE, NEW DELHI. PAN: AAAFQ1295R ASSESSEE BY : SHRI SATISH AGGARWAL, CA ITA NO.577/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-21(2), NEW DELHI. VS. QUATRRO GLOBAL SERVICES PVT. LTD., (FORMERLY KNOWN AS QUATRRO BPO SOLUTIONS PVT. LTD.), PLOT NO.264, SECTOR-22, GURGAON. PAN: AAFCA4469B ASSESSEE BY : NONE ITA NO.773/DEL/2017 ASSESSMENT YEAR : 2010-11 DCIT, CIRCLE-25(2), NEW DELHI. VS. TIMES PUBLISHING HOUSE LTD., TIMES HOUSE, 4 TH FLOOR, BAHADUR SHAH ZAFAR MARG, NEW DELHI. PAN: AAACT0028J ASSESSEE BY : NONE ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 5 ITA NO.878/DEL/2017 ASSESSMENT YEAR : 2013-14 ACIT, CIRCLE-52(1), NEW DELHI. VS. SIDDHARTH JAIN, 6 TH FLOOR, 612-618, NARAIN MANZIL, 23, BARAKHAMBA ROAD, NEW DELHI. PAN: ACYPJ7083L ASSESSEE BY : SHRI V.K. GARG, CA ITA NO.1091/DEL/2017 ASSESSMENT YEAR : 2007-08 ITO, WARD-2(5), 13-A,SUBHASH ROAD, DEHRADUN. VS USHA GUPTA, 180, NEW ROAD, DEHRADUN. PAN: ABIPG9226B ASSESSEE BY : NONE ITA NOS.2806 & 2807/DEL/2017 ASSESSMENT YEARS : 2004-05 & 2005-06 DCIT, CENTRAL CIRCLE-18, NEW DELHI. VS. ULFEX LTD., 305, 3 RD FLOOR, BHANOT CORNER, PAMPOSH ENCLAVE, GK-1, NEW DELHI. PAN: AAACF0109J ASSESSEE BY : SHRI RAJIVE KUMAR, CA ITA NO.2877/DEL/2017 ASSESSMENT YEAR : 1999-2000 ITO, WARD-3(4), SAHARANPUR. VS. SHIVJI PALACE HOTEL & CLUB PVT. LTD., DEHRADUN ROAD, SAHARANPUR. PAN: AACCS6882R ASSESSEE BY : NONE ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 6 ITA NO.2935 & 2936/DEL/2017 ASSESSMENT YEARS : 2010-11 & 2011-12 ACIT, CIRCLE-30(1), NEW DELHI. VS. SATISH KUMAR GUPTA, 135, DEVIKA TOWER, 6, NEHRU PLACE, NEW DELHI. PAN: AACPG7419H ASSESSEE BY : NONE ITA NO.3077/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-44(1), NEW DELHI. VS. KAPOOR SINGH GREWAL, H.NO.1458, SECTOR-23, SONEPAT. PAN: AECPG9694J ASSESSEE BY : NONE ITA NO.3610/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE25(2), NEW DELHI. VS. TOWERBASE SERVICES PVT. LTD., 3 RD FLOOR, WESTERN WING, THAPAR HOUSE, 124, JANPATH, PAN: AABCT5717H ASSESSEE BY : SHRI UPVAN GUPTA, CA ITA NO.3635/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CIRCLE-26(2), NEW DELHI. VS. VIMONI INDIA PVT. LTD., 3-D, VANDANA BUILDING, 11, TOLSTOY MARG, NEW DELHI. PAN: AAACV3859K ASSESSEE BY : NONE (APPELLANTS) (RESPONDENTS) ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 7 DEPARTMENT BY : SHRI KUMAR PRANAV, SR. DR DATE OF HEARING : 23.08.2018 DATE OF PRONOUNCEMENT : .08.2018 ORDER R.S. SYAL, VP: THE PRESENT APPEALS FILED BY THE REVENUE IN RESPEC T OF DIFFERENT ASSESSEES AND A CROSS OBJECTION FILED BY THE ASSESS EE 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 ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 8 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 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. ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 9 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, 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. NOW WE TURN TO THE C.O. FILED BY AN ASSESSE. SIN CE THE APPEAL OF THE REVENUE FROM WHICH SUCH C.O. HAS ARISEN, HAS B EEN DISMISSED HEREINABOVE, THE C.O. HAS BECOME INFRUCTUOUS AND S TANDS DISMISSED. ITA NOS.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 TO 6656 & 6666/DEL/2016; ITA NOS.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/DEL/2017; & CO NO.35/DEL/2017 10 7. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AS WELL AS THE C.O. OF THE ASSESSEE STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 24.08.20 18. SD/- SD/- [K. NARASIMHA CHARY] [R.S. SYAL] JUDICIAL MEMBER VICE PRESIDENT DATED, 24 TH AUGUST, 2018. DK COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI.