Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3055 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 2 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
F
Assessment Year
2012-2013
Appeal Filed On
01-06-2017
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.4048 4048 4048 4048/DEL/201 /DEL/201 /DEL/201 /DEL/2019 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2014 1414 14- -- -15 1515 15 JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF JOINT COMMISSIONER OF INCOME TAX (OSD), INCOME TAX (OSD), INCOME TAX (OSD), INCOME TAX (OSD), CIRCLE CIRCLE CIRCLE CIRCLE- -- -27(2), 27(2), 27(2), 27(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S XCHANGING TECHNOLOGY M/S XCHANGING TECHNOLOGY M/S XCHANGING TECHNOLOGY M/S XCHANGING TECHNOLOGY SERVICES INDIA PVT.LTD., SERVICES INDIA PVT.LTD., SERVICES INDIA PVT.LTD., SERVICES INDIA PVT.LTD., RECTANGLE RECTANGLE RECTANGLE RECTANGLE- -- -1, D 1, D 1, D 1, D- -- -4, DISTRICT 4, DISTRICT 4, DISTRICT 4, DISTRICT CENTRE, SAKET, CENTRE, SAKET, CENTRE, SAKET, CENTRE, SAKET, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. PAN : AABCR5609L. PAN : AABCR5609L. PAN : AABCR5609L. PAN : AABCR5609L. (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 : 23.08.2 23.08.2 23.08.2 23.08.2019 019 019 019 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.4048/DEL/2019 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 : MS. GARGI SETHEE, ADVOCATE, SHRI LALIT MOHAN, CA, SHRI P.K. MISHRA, CA, DR. RAKESH GUPTA, ADVOCATE AND SHRI SHAURAV ROHATGI, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4048/DEL/2019 & 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-4048/DEL/2019 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4048/DEL/2019 & 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 4048/DEL/2019 2014-15 JCIT(OSD), CIRCLE- 27(2), NEW DELHI XCHANGING TECHNOLOGY SERVICES INDIA PVT.LTD. AABCR5609L MS. GARGI SETHEE, ADV. 2 4888/DEL/2017 2012-13 ACIT, CC-2, NEW DELHI APPU GHAR HOLDINGS PVT. LTD. AAECA7643L -- 3 4752/DEL/2017 2005-06 DCIT, CIRCLE-10(1), NEW DELHI GEE ISPAT P. LTD. AACCG0954G SHRI LALIT MOHAN, CA 4 4865/DEL/2017 2010-11 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. AAACG1013G SHRI P.K. MISHRA, CA 5 4866/DEL/2017 2011-12 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. AAACG1013G SHRI P.K. MISHRA, CA 6 4867/DEL/2017 2012-13 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. AAACG1013G SHRI P.K. MISHRA, CA 7 4868/DEL/2017 2013-14 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT. LTD. AAACG1013G SHRI P.K. MISHRA, CA 8 4878/DEL/2017 2013-14 ACIT, CC-2, NEW DELHI G.V. BUILDCON & AMUSEMENT P. LTD. AAECG7320C -- 9 4892/DEL/2017 2011-12 ACIT, CC-2, NEW DELHI HARSH PETROLEUM P. LTD. AAACH2849B -- 10 4893/DEL/2017 2012-13 ACIT, CC-2, NEW DELHI HARSH PETROLEUM P. LTD. AAACH2849B -- 11 3491/DEL/2017 2012-13 ITO, WARD-39(4), NEW DELH ROHIT PRASAD AHYPR5184K -- 12 3672/DEL/2017 2013-14 DCIT, CC-1, FARIDABAD R.K. MITTAL AAAPM6215B SHRI LALIT MOHAN, CA 13 3772/DEL/2017 2013-14 ITO, WARD-20(2), NEW DELHI PUSHPANJALI FINSOLUTIONS LTD. AAFCP2583B DR. RAKESH GUPTA, ADV. 14 3942/DEL/2017 2008-09 ACIT, CC-16, NEW DELHI PROGRESSIVE BUILDTECH PVT. LTD. AADCP4096R -- 15 3991/DEL/2017 2010-11 ACIT, CIRCLE-28(1), NEW DELHI RANO SINGH AOCPS6836E -- 16 4021/DEL/2017 2010-11 ITO, WARD-21(1), NEW DELHI RAMJILAL CONSTRUCTIONS PVT. LTD. AACCR0292G -- 17 4899/DEL/2019 2013-14 ITO, WARD-52(4), NEW DELHI BOMBAY PRESS LLP AAPFB0403R SHRI SHAURAV ROHATGI CA 18 4181/DEL/2017 2007-08 ACIT, CC-13, NEW DELHI PRIDE RESIDENCY PVT. LTD.(IN THE CASE OF SPN MILK PRODUCTS INDS. P. LTD.) AAGCP0358K -- 19 4207/DEL/2017 2010-11 ITO, WARD-2, BHIWANI REKHA RANI BHFPR0121J -- 20 4544/DEL/2017 2010-11 ACIT, CIRCLE-19(2), NEW DELHI PEAK INFRATECH P. LTD. AAFCP1740E --
