Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 4932 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 1 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
03-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2010-2011
Appeal Filed On
06-06-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: D NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER 1. ITA NO.4829/DEL/2014 ( ASSESSMENT YEAR: 2004-05) DCIT, CIRCLE 6, NEW DELHI. VS. M/S. SAHARA INDIA INTERNATIONAL CORPORATION LTD., 711, 715, TOLSTOY HOUSE, 15-17, TOLSTOY MARG, NEW DELHI. (PAN AADCS6118F ) ASSESSEE BY SHRI J.J. MEHROTRA, FCA REVENUE BY SHRI AMIT JAIN, SR. DR 2. ITA NO.3799/DEL/2015 ( ASSESSMENT YEAR: 2010-11) DCIT, CIRCLE 5 (1), NEW DELHI. VS. M/S. BLASER SWISSLUBE INDIA PVT. LTD., 1001 A, 10 TH FLOOR, TIME TOWER, MAIN MG ROAD, SECTOR 28, GURGAON (HARYANA) (PAN AABCB7317F) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 3. ITA NO.4732/DEL/2015 ( ASSESSMENT YEAR: 2008-09) ITO, WARD 36 (1), NEW DELHI. VS. LATE SHRI BRIJ MOHAN GUPTA, THROUGH L/H SHRI RAJIV GUPTA, 292, TAGORE PARK EXTN., MODEL TOWN, DELHI. (PAN AAGPG5542F) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 4. ITA NO.3342/DEL/2016 ( ASSESSMENT YEAR: 2010-11) ACIT, CIRCLE 61 (1), NEW DELHI. VS. M/S. LUTHRA & LUTHRA LAW OFFICE LITIGATION, 103A, ASHOK ESTATE, BARAKHAMBA ROAD, NEW DELHI 110 001. (PAN AABFL3713A) ASSESSEE BY NONE REVENUE BY SH RI AMIT JAIN , SR. DR 2 5. ITA NO.3337/DEL/2016 ( ASSESSMENT YEAR: 2006-07) ACIT, CIRCLE 61 (1), NEW DELHI. VS. SHRI ASHOK KHURANA, C 584, DEFENCE COLONY, NEW DELHI 110 024. (PAN AAGPK5547G) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 6. ITA NO.2842/DEL/2015 ( ASSESSMENT YEAR: 2003-04) ACIT, CIRCLE 43 (1), NEW DELHI. VS. SHRI DIWAKAR ASTHANA, PRAJOTISHPUR APPTS., SECTOR 10, PLOT NO.7, FLAT NO.03, GROUND FLOOR, DWARKA, NEW DELHI 110 045. (PAN ADLPA2278A) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 7. ITA NO.5206/DEL/2015 ( ASSESSMENT YEAR: 2008-09) ACIT, CIRCLE 44 (1), NEW DELHI. VS. M/S. JAGTAJI INFRASTRUCTURE CO., J/V PRAMAR CONSTRUCTION CO., 73A/JG-III, VIKASPURI, NEW DELHI-110018 (PAN AAAAJ4562B) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 8. ITA NO.3286/DEL/2015 ( ASSESSMENT YEAR: 2011-12) ITO, WARD 1, SONEPAT. VS. SHRI AZAD SINGH, C/O M/S. ASAD SINGH AMIT KUMAR, NEW ANAJ MANDI, GOHANA, SONEPAT. (PAN AUWPS3191A) ASSESSEE BY NONE REVENUE BY SH RI AMIT JAIN , SR. DR 3 9. ITA NO.2169/DEL/2016 ( ASSESSMENT YEAR: 2010-11) ITO, WARD 1 (4), NOIDA. VS. SMT. GEETA SRIVASTAVA, 122A, DHAWALGIRI APARTMENTS, SECTOR 11, NOIDA. (PAN ANOPS3499J ) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 10. ITA NO.1148/DEL/2016 ( ASSESSMENT YEAR: 2011-12) ACIT, CIRCLE 28 (1), NEW DELHI. VS. SHRI ASHWANI KUMAR PURI, 28/2, FRIENDS COLONY (WEST), NEW DELHI 110 065. (PAN AAAPP3876F) ASSESSEE BY NONE REVENUE BY SH RI AMIT JAIN , SR. DR 11. ITA NO.3914/DEL/2009 ( ASSESSMENT YEAR: 2001-02) ITO, BUDAUN. VS. PT. VIJAY KANT SHARMA, 2/42, SURESH SHARMA NAGAR, BAREILLY (UP). (PAN AKQPS7484N) ASSESSEE BY SHRI SALIL KAPOOR, ADVOCATE MS. SAUMYA SINGH, ADVOCATE SHRI KISLAYA PARASHAR, ADVOCATE REVENUE BY SHRI AMIT JAIN, SR. DR 12. ITA NO.2818/DEL/2015 ( ASSESSMENT YEAR: 2011-12) ITO, WARD 20 (3), NEW DELHI. VS. M/S. QUANTUM GLOBAL INFRATECH PVT. LTD., PLOT NO.N-1/232, IRC, VILLAGE NAYAPALLI, BHUVNESHWAR 751 015 (ORISSA) (PAN AAACQ1652P) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 4 13. ITA NO.1159/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ITO, WARD 10 (2), NEW DELHI. VS. M/S. GLITZ BUILDERS & PROMOTERS P. LTD., M 11, MIDDLE CIRCLE, CONNAUGHT PLACE, NEW DELHI 110 001. (PAN AABCG9331N ) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 14. ITA NO.5383/DEL/2015 ( ASSESSMENT YEAR: 2007-08) ACIT, CENTRAL CIRCLE 4, (ERSTWHILE CC-25) NEW DELHI. VS. SHRI ASHISH KALRA, A 1/8, JANAKPURI, NEW DELHI. (PAN AIPPK0526N) ASSESSEE BY NONE REVENUE BY SH RI AMIT JAIN , SR. DR 15. ITA NO.1601/DEL/2015 ( ASSESSMENT YEAR: 2011-12) ITO, WARD 2, SONEPAT. VS. M/S. KACCHA ARTHI ASSOCIATION, C/O GORDHAN DASS, MOHANA MANDI, SONEPAT. (PAN AAAAK4987D) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 16. ITA NO.3548/DEL/2014 ( ASSESSMENT YEAR: 2010-11) DCIT, ROHTAK CIRCLE, ROHTAK. VS. M/S. V.V. TRANSPORT, 96 A, SUBHASH NAGAR, ROHTAK. (PAN AADFV5250G) ASSESSEE BY SHRI JINENDRA PRASAD JAIN, ADVOCATE REVENUE BY SHRI AMIT JAIN, SR. DR 5 17. ITA NO.6129/DEL/2014 ( ASSESSMENT YEAR: 2011-12) ITO, WARD 31 (3), NEW DELHI. VS. SHRI YOGENDER KUMAR MITTAL, PROP. M/S. MAHENRA PAPER TRADING CO., M 4, PRATAP BHAWAN 05, BAHADUR SHAH ZAFAR MARG, NEW DELHI. (PAN AAEPM3075D ) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 18. ITA NO.839/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ITO, WARD 2, PANIPAT. VS. M/S. INDERJEET RELHAN & OTHERS, VILLAGE JALPUR, PANIPAT. (PAN AABFI7398J) ASSESSEE BY NONE REVENUE BY SH RI AMIT JAIN , SR. DR 19. ITA NO.314/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ITO, WARD 58 (1), NEW DELHI. VS. SHRI MUJEEB REHMAN, R 234, RAMESH PARK, STREET NO.10, LAXMI NAGAR, DELHI 110 092. (PAN AAEPR9452P ) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 20. ITA NO.1424/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ACIT, CENTRAL CIRCLE 26 NEW DELHI. VS. M/S. BINA FASHION N FOOD PVT. LTD., 53, COMMUNITY CENTER, NEW FRIENDS COLONY, DELHI-110 065. (PAN AABCB5582A) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 6 21. ITA NO.4822 /DEL/2012 ( ASSESSMENT YEAR: 2006-07) ACIT, CIRCLE 41 (1), NEW DELHI. VS. SHRI J.N. GOEL, C 9/9792, VASANT KUNJ, NEW DELHI. (PAN AAAPG6412G) ASSESSEE BY SHRI SIDHESTH JAIN, FCA MRS. SONAL JAIN, ACA REVENUE BY SHRI AMIT JAIN, SR. DR 22. ITA NO.2397/DEL/2015 ( ASSESSMENT YEAR: 2010-11) DCIT, CENTRAL CIRCLE, DEHRADUN. VS. M/S. KOHLI REALTORS (P) LTD., C 389, GROUND FLOOR, DEFENCE COLONY, NEW DELHI (PAN AACCK8156E) ASSESSEE BY NONE REVENUE BY SHRI AMIT JAIN, SR. DR 23. ITA NO.5291/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ITO (E), WARD 1 (4), NEW DELHI. VS. M/S. JAWAHAR LAL NEHRU NATIONAL YOUTH CENTRE, 219, DEEN DAYAL UPADHYAY MARG, NEW DELHI 110 002. (PAN AAATJ4648R) ASSESSEE BY SHRI P.C. YADAV, ADVOCATE REVENUE BY SHRI AMIT JAIN, SR. DR ORDER PER BENCH: THESE APPEALS BY THE REVENUE ARISE OUT OF THE ORDER S PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEARS. 2. AT THE OUTSET OF THE HEARING ITSELF, THE LD. SEN IOR DR BROUGHT TO OUR ATTENTION THAT CBDT VIDE CIRCULAR NO.03/2018 DATED 11 TH JULY 2018 HAS DECIDED THAT THE REVENUE WOULD NOT PREFER AN APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT IS LESS THAN RS.20 LAKHS. THEREFORE, HE PLEADED THAT THE APPEALS OF DATE OF HEARING 02.08.2018 DATE OF PRONOUNCEMENT .08.2018 7 THE REVENUE BE DECIDED AS PER THE INSTRUCTION OF TH E CBDT. LD AR ALSO REITERATED SAME FACTS. 3. WE HAVE HEARD BOTH THE SIDES ON THE ISSUE AND PE RUSED THE MATERIAL. WE FIND THAT THE CBDT VIDE CIRCULAR DATED 11 TH JULY 2018 HAS REVISED THE MONETARY LIMIT FOR FILING THE APPEAL BY THE DEPARTM ENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HONBLE HIGH COURTS AND HONB LE SUPREME COURT. THE RELEVANT PARA OF THE AFORESAID CIRCULAR IS REPRODUC ED AS UNDER :- 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN HE REUNDER :- SL.NO. APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT(IN RS.) 1. BEFORE APPELLATE TRIBUNAL 20,00,000 2. BEFORE HIGH COURT 50,00,000 3. BEFORE SUPREME COURT 1,00,00,000 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRESCRIBED AB OVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. WE FIND THAT THE TAX EFFECT INVOLVE IN THE APPEA LS OF THE REVENUE ARE BELOW RS.20 LAKHS. THERE IS NO DISPUTE THAT THE BO ARDS INSTRUCTIONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THOSE AUTHORITIES, THEREFORE, THE DEPARTMENT SHOULD HAVE WITHDRAWN/NOT PRESSED THE PRESENT APPEALS IN VIEW OF THE AFORESAID INSTRUCTIO N SINCE THE TAX EFFECT IN THE INSTANT APPEAL IS LESS THAN THE AMOUNT OF RS.20 LAK HS. 5. IN VIEW OF THE ABOVE, CIRCULAR NO.3/2018 DATED 1 0.07.2018 WILL APPLY TO ALL PENDING APPEALS. THEREFORE, IT IS HELD THAT THE APPEAL IS NOT MAINTAINABLE IN THE INSTANT CASE AS THE TAX EFFE CT IS LESS THAN RS.20 LAKHS. ACCORDINGLY, IT IS HELD THAT APPEALS FILED BY THE R EVENUE ARE NOT MAINTAINABLE. 6. IN THE RESULT, APPEALS FILED BY THE DEPARTMENT A RE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 03 DAY OF AU GUST, 2018. SD/- SD/- (PRASHANT MAHARISHI) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 03 DAY OF AUGUST, 2018/TS 8 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI
