Appeal Details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3231 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 20 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
2010-2011
Appeal Filed On
03-05-2018
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.3205 3205 3205 3205/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2010 00 0- -- -11 1111 11 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -76(1), 76(1), 76(1), 76(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S NOIDA SOFTWARE M/S NOIDA SOFTWARE M/S NOIDA SOFTWARE M/S NOIDA SOFTWARE TECHNOLOGY TECHNOLOGY TECHNOLOGY TECHNOLOGY PARK LIMITED, PARK LIMITED, PARK LIMITED, PARK LIMITED, SCINDIA VILLA, SCINDIA VILLA, SCINDIA VILLA, SCINDIA VILLA, SAROJINI NAGAR, RING ROAD, SAROJINI NAGAR, RING ROAD, SAROJINI NAGAR, RING ROAD, SAROJINI NAGAR, RING ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 023. 110 023. 110 023. 110 023. PAN : AABCN0137F. PAN : AABCN0137F. PAN : AABCN0137F. PAN : AABCN0137F. (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.3205/DEL/2018 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 APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI AKSHAT JAIN, FCA, SHRI VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE, SHRI ASHVINI KUMAR ADVOCATE AND SHRI AMOL SINHA, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-3205/DEL/2018 & 19 OTHERS 2 (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-3205/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-3205/DEL/2018 & 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 3205/DEL/2018 2010-11 ITO, WARD-76(1), NEW DELHI NOIDA SOFTWARE TECHNOLOGY PARK LTD AABCN0137F -- 2 3206/DEL/2018 2011-12 ITO, WARD-76(1), NEW DELHI NOIDA SOFTWARE TECHNOLOGY PARK LTD AABCN0137F -- 3 3207/DEL/2018 2012-13 ITO, WARD-76(1), NEW DELHI NOIDA SOFTWARE TECHNOLOGY PARK LTD AABCN0137F -- 4 4169/DEL/2019 2011-12 DCIT, CC-7, NEW DELHI ADITYA SHARMA BALPS1589J -- 5 3466/DEL/2018 2014-15 ITO, WARD-2(3), NOIDA NAINA GOEL AHTPF1013B -- 6 5062/DEL/2019 2005-06 DCIT, CIRCLE- 1(1)(2), IT, NEW DELHI BENTLY NEVADA LLC AADC8118J -- 7 4465/DEL/2019 2013-14 DCIT, CC-II, NOIDA M.G. MET ALLOY PVT.LTD. AAGCM5789D -- 8 3729/DEL/2018 2014-15 JCIT(OSD), CIRCLE- 16(2), NEW DELHI NARINDER BAJAJ AEAPB0307H -- 9 4172/DEL/2019 2010-11 DCIT, CC-7, NEW DELHI STYLE SOLUTIONS PVT.LTD. AAGCS5899C -- 10 3938/DEL/2018 2009-10 ITO, WARD-2(2), NOIDA MUNISH MISHRA AINPM0961D -- 11 3988/DEL/2018 2009-10 DCIT, CC-15, NEW DELHI NAGAR DAIRY PVT LTD AABCN7304C SHRI AKSHAT JAIN, FCA 12 4209/DEL/2018 2012-13 ITO, WARD-2(2), NOIDA MOOL CHAND GUPTA ABKPG6628B -- 13 4234/DEL/2018 2014-15 ITO, WARD-18(3), NEW DELHI NIYOGI OFFSET P. LTD AAACN0474C -- 14 4392/DEL/2018 2013-14 ITO, WARD-16(3), NEW DELHI MEGATECH MEDIA LTD AADCB4298D -- 15 4587/DEL/2018 2010-11 ITO, WARD-2(3), NOIDA NASRUDDIN BAWPN0962G -- 16 4610/DEL/2018 2010-11 DCIT, CIRCLE-2, NOIDA NARESH NARAD ACBPN1531A -- 17 3234/DEL/2018 2008-09 JCIT, RANGE-78, NEW DELHI YAMAHA MOTOR INDIA SALES PVT LTD AAACY2505K SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 18 3299/DEL/2018 2012-13 ACIT, CIRCLE-26(2), NEW DELHI VMC TECHNOLOGIES PVT LTD AAECM8650K -- 19 3320/DEL/2018 2005-06 ACIT, CC-30, NEW DELHI RANGOLI BUILDTECH PVT LTD AACCR8695P SHRI ASHVINI K UMAR ADV.AND AMOL SINHA ADV 20 4759/DEL/2019 2015-16 ITO, WARD-17(4), NEW DELHI NATIONAL HIGH POWER TEST LABORATORY PVT.LTD. AADCN0782A --
