ACIT, Circle-18(2), New Delhi V. NIIT Technologies Ltd., New Delhi

ITA 3071/DEL/2018

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 2329 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 7 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-12-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2012-2013
• Appeal Filed On: 01-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S N MEENA
• Assessee Lawyers: TEJASVI JAIN C A MS SOMYA JAIN; AS PER ANNEXU
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA, AM / ITA NO:- 3071/DEL/2018 / ASSESSMENT YEAR: 2012-13 ACIT, CIRCLE-18(2), .......... /APPELLANT NEW DELHI VS M/S NIIT TECHNOLOGIES LTD. 8, BALAJI ESTATE, 1 ST FLOOR, . / RESPONDENT GURU RAVI DAS MARG, KALKAJI, NEW DELHI-110019 PAN-AAACN0332P AND 42 OTHERS-AS PER ANNEXURE-1 !' / APPELLANT BY :SH. S.N. MEENA, SR. DR !' / RESPONDENT BY :MS. TEJASVI JAIN, C.A. :MS. SOMYA JAIN, C.A. & AS PER ANNEXURE-1 #$ %&' / DATE OF HEARING : 06.12.2019 () %&' / DATE OF PRONOUNCEMENT: 06.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THE CAPTIONED APPEAL IN ITA NO. 3071/DEL/2018 AND 4 2 APPEALS [AS PER ANNEXURE-1] PREFERRED BY THE REVENUE, HAVE BEEN LISTED BY THE REGISTRY 2 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 LD. DR FOR THE REVENUE POINTED OUT THAT THE PRESENT APPEALS ARE TO BE WITHDRAWN AS THE TAX EFFECT INVOLVED IN THE C ASE IS BELOW RS.50 LACS. 3. THE CBDT VIDE CIRCULAR NO.17/2019 DATED 08.08.20 19 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEALS BEFORE TH E TRIBUNAL TO RS.50 LACS. FURTHER, CBDT VIDE LETTER DATED 20.08.2019 HAS ALSO CLARIFIED THAT CIRCULAR NO.17/2019 WOULD BE APPLICABLE TO ALL PENDING APPEA LS. IN SUCH CIRCUMSTANCES, THE PRESENT APPEAL FILED BY THE REVE NUE IN CASE OF LOW TAX EFFECT IS NOT MAINTAINABLE. 4. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE-INSTITUTION OF APPEAL, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11.07.2018. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 08.08.2019 AND LETTER DATED 20.08.2019 (SUPRA), THE CAPTIONED APPE ALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, ALL THE APPEALS FILED BY THE REVE NUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH DAY OF DECEMBER, 2019. SD/- SD/- (N.K. BILLAIYA) (SU SHMA CHOWLA) ''+ ''+ ''+ ''+ /ACCOUNTANT MEMBER + + + + /JUDICIAL MEMBER / DATED : 06 TH DECEMBER, 2019 SH 3 '* %,-',%. COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. #/ #0 / THE PR. CIT 4. ,12% 3 3 / DR, ITT, DELHI 5. 245$ . GUARD FILE. '*# '*# '*# '*# / BY ORDER , ,%% // TRUE COPY // 78+9 , 3 AR, ITAT, DELHI 4 ANNEXURE-1 SL. NO. APPEAL NO ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR- (SHRI/KUM/SMT) 1 ITA 3151/DEL-2018 2013-14 A CIT, CIRCLE - 1 9 (1), NEW DELHI AMRIK SINGH AAXPS2407G NONE 2 ITA 3208/DEL-2018 2014-15 D CIT, CIRCLE - 7 (1), NEW DELHI DEDICATE D FREIGHT CORRIDOR CORPN. AACCD4768M NONE 3 ITA 3614/DEL-2018 2012-13 ACIT, CIRCLE - 15 (2), NEW DELHI LOHIT URJA PVT. LTD. AABCL8343B NONE 4 ITA 3733/DEL-2018 2014-15 ITO, WARD - 4(4), GURGAON UDAY RATRA ANEPR3872J NONE 5 ITA 3185/DEL-2018 2014-15 DCIT, CIRCLE-27(1), NEW DELHI UM GREEN LIGHTING P. LTD AABCU2552P NONE 6 ITA 3252/DEL-2018 2013-14 DCIT, CIRCLE-21(2), NEW DELHI ROCOCO COLLECTION PVT. LTD. AACCR5511N SH. SANAT KAPOOR, ADV 7 ITA 3251/DEL-2018 2014-15 ACIT, CIRCLE- 17(1), NEW DELHI MUTTI FOODS INDIA PVT. LTD. AAHCM5170D NONE 8 ITA 3990/DEL-2018 2009-10 DCIT, CC- 15, NEW DELHI BRAHAMPUTRA INFRASTRUCTURE LTD. AAACB8918K NONE 9 ITA 3992/DEL-2018 2011-12 DCIT, CC- 15, NEW DELHI BRAHAMPUTRA INFRASTRUCTURE LTD. AAACB8918K NONE 10 ITA 4153/DEL-2018 2012-13 ITO, WARD-13(3), NEW DELHI JAY SWITCHES INDIA PVT. LTD. AAACJ2140H NONE 11 ITA 4176/DEL-2018 2011-12 DCIT, CC-1, GURGAON LIONINE PACKAGING PVT. LTD. AAACL2210L NONE 12 ITA 3991/DEL-2018 2010-11 DCIT, CC- 15, NEW DELHI BRAHAMPUTRA INFRASTRUCTURE LTD. AAACB8918K NONE 13 ITA 4157/DEL-2018 2014-15 DCIT, CIRCLE-36(1), NEW DELHI RENU MALIK AKJPM4652K NONE 14 ITA 3556/DEL-2018 2012-13 ADDL. CIT SPL. RANGE-2, NEW DELHI CMI ENERGY INDIA PVT. LTD. AACCN3799E NONE 15 ITA 4172/DEL-2018 2014-15 ACIT, CIRCLE- 7(2), NEW DELHI RAMESH CHAND AAHPC6579M NONE 16 ITA 3443/DEL-2018 2014-15 ACIT, CIRCLE- 20(1), NEW DELHI PRINT LAND DIGITAL INDIA PVT. LTD. AAGCP5703L NONE 17 ITA 4189/DEL-2018 2013-14 DCIT, CIRCLE- 11(1), NEW DELHI HMS REAL ESTATE PVT. LTD. AACCH0745G NONE 18 ITA 4168/DEL-2018 2013-14 DCIT, CIRCLE- 21(2), NEW DELHI RHYDBURG PHARMACEUTICALS LTD. AAACR4453M NONE 19 ITA 4183/DEL-2018 2011-12 DCIT, CENTRAL CIRCLE-1, GURGAON KANSAR PROJECTS PVT. LTD. AADCK2358K NONE 20 ITA 4182/DEL-2018 2010-11 DCIT, CC-1,GURGAON UTC SOFTECH PVT. LTD. AALCS3608J NONE 5 21 ITA 4175/DEL-2018 2010-11 DCIT, CC-1, GURGAON LIONINE PACKAGING PVT LTD. AAACL2210L NONE 22 ITA 4177/DEL-2018 2010-11 DCIT, CENTRAL CIRCLE-1, GURGAON ACACIA INFRASTRUCTURE PVT. LTD. AAGCA6172Q NONE 23 ITA 4179/DEL-2018 2010-11 DCIT, CENTRAL CIRCLE- 1, NEW DELHI ANTAL PROPERTIES PVT. LTD. AAGCA5387H NONE 24 ITA 4180/DEL-2018 2011-12 DCIT, CENTRAL CIRCLE- 1, NEW DELHI ANTAL PROPERTIES PVT. LTD. AAGCA5387H NONE 25 ITA 4181/DEL-2018 2010-11 DCIT, CC-1, GURGAON KAMET PROPERTIES PVT. LTD AADCK2120R NONE 26 ITA 3880/DEL-2018 2012-13 ACIT, CIRCLE-9(2), NEW DELHI FRESENIUS KABI ONCOLOGY LTD. AABCD7720L NONE 27 ITA 3301/DEL-2018 2008-09 ITO, WARD- 21(4), NEW DELHI ROLEX AUTO P. LTD. AABCR0545D NONE 28 ITA 3472/DEL-2018 2014-15 DCIT, CIRCLE- 25(1), NEW DELHI T.G. LEISURE AND RESORTS P. LTD. AABCT2479E NONE 29 ITA 3317/DEL-2018 2014-15 DCIT, CIRCLE- 27(1), NEW DELHI UFO MOVIEZ INDIA LTD. AABCV8900E SH. NISCHAY KHANDELWAL, C.A. 30 ITA 3905/DEL-2018 2015-16 DCIT, CENTRAL CIRCLE- 18, NEW DELHI ASHIANA ROLLING MILLS LTD. AAFCA5815P SH. PARITOSH JAIN, ADV & SH. DIVYANSH JAIN, C.A. 31 ITA 3784/DEL/2018 2013-14 ACIT, CIRCLE-9(1), NEW DELHI FEEDBACK INFRA P. LTD. AAACF0066G 32 ITA 3881/DEL/2018 2012-13 ACIT, CIRCLE-9(2), NEW DELHI FORTIS HEALTH MANAGEMENT LTD AABCF2101R 33 ITA 2256/DEL/2018 2014-15 ACIT, CC-15, NEW DELHI NAGAR DIARY P. LTD. AABCN7304C SH. PARITOSH JAIN, C.A. & SH. DIVYANSH JAIN, C.A. 34 ITA 2264/DEL/2018 2009-10 ACIT, CC-26, NEW DELHI IREO P. LTD. AAACO6644B 35 ITA 2319/DEL/2018 2014-15 ACIT, CIRCLE-3(1), NEW DELHI AQUAMARINE HEALTH CARE P. LTD. AAJCA6439P NONE 36 ITA 2344/DEL/2018 2010-11 ACIT, CIRCLE-36(1), NEW DELHI SUNLAND ALLOYS AAXFS1913K NONE 37 ITA 2345/DEL/2018 2010-11 ACIT, CIRCLE-36(1), NEW DELHI SUNLAND ALLOYS AAXFS1913K NONE 38 ITA 2347/DEL/2018 2013-14 DCIT, CIRCLE-21(2), NEW DELHI RITESH PROPERTIES & INDS. LTD AAACR1437M SH. AKSHAY UPPAL, C.A. 39 ITA 2363/DEL/2018 2014-15 ACIT CIRCLE-21(1), NEW DELHI REAL EARTH ESTATES LLP AASFR1648B SH. GAUTAM JAIN & MS. MONIKA AGGARWAL, CA 40 ITA 4407/DEL/2018 2014-15 ADDL. CIT, SPL RANGE-6, NEW DELHI NBCC INDIA LTD. AAACN3053B SH. VINET KR.GUPTA, C.A. 6 41 ITA 5381/DEL/2019 2014-15 DCIT, CIRCLE-13(2), NEW DELHI JIVA DESIGN PVT. LTD. AABCJ1596N 42 ITA 8654/DEL/2019 2015-16 ITO, WARD-1(4), GHAZIABAD MAHINDER SINGH AUSPS7536B NONE