ACIT, New Delhi V. M/s. Amrapali Dream Valley Pvt. Ltd., Delhi

ITA 3319/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5057 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 26-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S RAWAT
• Assessee Lawyers: UPVAN GUPTA ADV SHRI D S RAWAT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: A, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO. 4936/DEL/2016 ASSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, WARD 2(1), ROOM NO. 375, 3 RD FLOOR, C.R. BUILDING, NEW DELHI 110 002 VS. M/S AKS HOMES & INFRASTRUCTURE PVT. LTD. A-7 & 8, KAILASH PARK, KIRTI NAGAR, NEW DELHI 110 015 (PAN : AAFCA9903N) (APPELLANT) (RESPONDENT) ITA NO. 3319 & 3321/DEL/2017 ASSESSMENT YEARS: 2012-13 & 2014-15 ACIT, CENTRAL CIRCLE-1, ROOM NO. 334, E-2, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI VS. AMRAPALI DREAM VALLEY PVT. LTD., 307, 3 RD FLOOR, NIPUR TOWER, COMMUNITY CENTRE, KARKARDOOMA, DELHI 110 092 (PAN: AAICA9375K) (APPELLANT) (RESPONDENT) ITA NO. 3323/DEL/2017 ASSESSMENT YEAR: 2011-12 ACIT, CENTRAL CIRCLE-1, ROOM NO. 334, E-2, ARA CENTRE, JHANDEWALAN EXTENSION, NEW DELHI VS. AMRAPALI EDEN PARK DEVELOPERS PVT. LTD. 307, 3 RD FLOOR, NIPUR TOWER, COMMUNITY CENTRE, KARKARDOOMA, DELHI 110 092 (PAN: AAHCA6217B) (APPELLANT) (RESPONDENT) DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY SH. UPVAN GUPTA, ADV. DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE 2 ITA NO. 2976/DEL/2017 ASSESSMENT YEAR: 2013-14 ACIT, CIRCLE 45(1), ROOM NO. 1802, 17 TH FLOOR, BLOCK E-2, DR. SPM CIVIC CENTRE, MINTO ROAD, NEW DELHI VS. ARTI GROVER F-6, RAJOURI GARDEN, NEW DELHI (PAN: AAGPG8468A) (APPELLANT) (RESPONDENT) ITA NO. 2622/DEL/2017 ASSESSMENT YEAR: 2012-13 DCIT, CIRCLE 1(1)(1), INTL. TAXN., NEW DELHI ROOM NO. 409, 4 TH FLOOR, CIVIC CENTRE, NEW DELHI 110 002 VS. M/S ANDRITZ AG, C/O MOHINDER PURI & CO., CAS 1D VANDHNA, 11, TOLSTOY MARG, NEW DELHI - 110001 (PAN :AAFCA6700M) (APPELLANT) (RESPONDENT) ORDER PER BENCH : THESE APPEALS BY THE REVENUE ARE DIRECTED AGAI NST THE RESPECTIVE ORDERS PASSED BY THE DIFFERENT LD. CIT(A), NEW DELH I IN RELATION TO RESPECTIVE ASSESSMENTS YEARS. 2. ADMITTEDLY, THE TAX EFFECT IN THESE DEPARTMENT AL APPEALS IS LESS THAN RS.50 LAKHS. VIDE CIRCULAR NO.3/2018 DATED 11 TH JULY, 2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEE N DIRECTED THAT THE DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNA L IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPEC TIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT MAY BE WITHDRAWN/NOT PRESSE D BY THE DEPARTMENT. DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE DEPARTMENT BY SHRI D.S. RAWAT. SR. DR. ASSESSEE BY NONE 3 RECENTLY, THE CBDT VIDE CIRCULAR NO.17/2019 DATED 0 8.08.2019 AMENDED ITS EARLIER CIRCULAR NO.3/2018 (SUPRA) WHEREBY IT H AS BEEN DIRECTED THAT MONETARY LIMIT FOR FILING THE DEPARTMENTAL APPEAL I N INCOME TAX CASES MAY BE ENHANCED FURTHER THROUGH THIS AMENDMENT IN P ARA-3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY, THE MONET ARY LIMIT FOR FILING THE APPEAL BEFORE THE APPELLATE TRIBUNAL HAVE BEEN ENHANCED TO RS.50 LAKHS. SINCE CIRCULAR NO.17/2019 DATED 08.08.2019 H AVE BEEN ISSUED TO AMEND ITS EARLIER CIRCULAR NO.3/2018 DATED 11.7.201 8 (SUPRA), THEREFORE, ALL THE CONDITIONS OF EARLIER CIRCULAR NO.3/2018 SH ALL APPLY ACCORDINGLY. THIS VIEW IS SUPPORTED BY THE ITAT, AHEMEDABAD A BENCH DECISION DATED 14 TH AUGUST, 2019 PASSED IN THE CASE OF INCOME TAX OFFI CER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 1998-99). 3. LD. CIT(DR) DID NOT CONTROVERT THE AFORESAID PRO POSITION. 4. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES A S EXPLAINED ABOVE AND IN VIEW OF THE AFORESAID CBDT CIRCULARS AS WELL AS DECISION DATED 14 TH AUGUST, 2019 OF THE ITAT, AHEMEDABAD A BENCH PA SSED IN THE CASE OF INCOME TAX OFFICER, WARD 3(2), AHMEDABAD VS. DINESH MADHVLAL PATEL AND 627 OTHERS PASSED IN ITA NO. 1398/AHD/2004 (AY 199 8-99), ALL THESE 06 APPEALS OF THE DEPARTMENT ARE DISMISSED. 5. IN THE RESULT, ALL THE 06 APPEALS FILED BY THE D EPARTMENT ARE DISMISSED. THE DECISION IS PRONOUNCED ON 20.08.2019. SD/- SD/- (ANADEE NATH MISSHRA) (H.S. S IDHU) ACCOUNTANT MEMBER JUDICI AL MEMBER DATED: 20.08.2019 SRB COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI