ACIT, Central Circle- 13 , New Delhi V. Jaideo Prasad Minda, New Delhi

ITA 3696/DEL/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2048 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SSH SAURABH GOYAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1: FRIDAY : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA NO.7478/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT (OSD), WARD 1(5), NEW DELHI. VS. MAPLE ORGTECH (INDIA) LTD., GROUND FLOOR, 147, BLOCK-G, NEW ALIPORE, KOLKATA. PAN: AADCM5958P ASSESSEE BY: NONE ITA NO.81/DEL/2018 ASSESSMENT YEAR : 2014-15 ACIT, WARD 17(2), NEW DELHI VS. M/S MVV WATER UTILITY P. LTD., F-27/2, OKHLA INDUSTRIAL AREA, PHASE-II, NEWDELHI. PAN: AAICM1506C ASSESSEE BY : S/SH. SAURABH GOYAL & SOMIL AGGARWAL ITA NO.82/DEL/2018 ASSESSMENT YEAR : 2013-14 ACIT, WARD 17(2), NEW DELHI VS. M/S MULTISERV INDIA P. LTD. 103, SAVITRI COMMERCIAL COMPLEX, C-1, JANAKPURI, NEW DELHI. PAN: AAACM4712A ASSESSEE BY: NONE ITA NO.721/DEL/2018 ASSESSMENT YEAR : 2014-15 2 ACIT, WARD 10(2), NEW DELHI VS INVICTUS ONCOLOGY P. LTD., 465, 1 ST FLOOR, PATPARGANJ IND. AREA, DELHI. PAN: AACCI5921K ASSESSEE BY: NONE ITA NO.1006/DEL/2018 ASSESSMENT YEAR : 2011-12 ACIT (OSD), WARD- 1(4), MEERUT. VS. MR. MOHIT WADHWA, 661, SHASTRI NAGAR, MEERUT, UTTAR PRADESH PAN:AASPQ46744E ASSESSEE BY: NONE ITA NO.1047/DEL/2018 ASSESSMENT YEAR : 2004-05 ACIT, CIRCLE-20(1), NEW DELHI. VS. M/S PREMIER POLYFILM LTD., 305, ELITE HOUSE, 3 RD FLOOR, COMMUNITY CENTRE, ZAMRUDPUR, KAILASH COLONYEXTN., NEW DELHI PAN: AAACP0371Q ASSESSEE BY : NONE ITA NO.1051/DEL/2018 ASSESSMENT YEAR : 2013-14 DCIT, CENTRAL CIRCLE, NOIDA. VS. MEENAKSHI PESHWARI, H.NO.50, SECTOR-15A, NOIDA, UTTAR PRADESH, PAN: AIHPP3490N ASSESSEE BY : NONE ITA NOS.1052 TO 1054/DEL/2018 ASSESSMENT YEARS : 2009-10, 2013-14 & 2014-15 3 DCIT, CENTRAL CIRCLE, NOIDA. VS. MR. MOHAN LAL RATHI, 210, JAGDAMBA TOWER, 13 PREET VIHAR, COMMERCIAL COMPLEX, DELHI. PAN: AAZPR9886N ASSESSEE BY : NONE ITA NO.1092/DEL/2018 ASSESSMENT YEAR : 2009-10 INCOME-TAX OFFICER, WARD - 52(2), NEW DELHI. VS. MEHAR WILSHAW, 11, AMRITA SHERGIL MARG, NEW DELHUI. PAN: AAFPW9598N ASSESSEE BY : NONE ITA NO.1133/DEL/2018 ASSESSMENT YEAR : 2014-15 DCIT, CIRCLE-12(1), NEW DELHI. VS. M/S IFCI FINANCIAL SERVICES LTD., IFCI TOWER, 15 TH FLOOR, NEHRU PLACE, NEW DELHI. PAN: AAACI0567P ASSESSEE BY : NONE ITA NO.1240/DEL/2018 ASSESSMENT YEAR : 2014-15 DCIT, CIRCLE-12(2), NEW DELHI VS. INTELLIGENT COMMUNICATION SYSTEMS INDIA LTD., 1 ST FLOOR, ADMINISTRATIVE BLOCK, OKHLA INDUSTRIAL ESTATE, PHASE-III, NEW DELHI. ASSESSEE BY : NONE ITA NOS.1375 & 1376/DEL/2018 ASSESSMENT YEARS : 2010-11 & 2011-12 INCOME-TAX OFFICER, WARD 20(1), NEW DELHI. VS. MR. MOHIT GUPTA., L/H LATE PRADEEP GUPTA, 83, ANAND LOK, NEW DELHI. 4 PAN: AGBPG9600P ASSESSEE BY : NONE ITA NO.1583/DEL/2018 ASSESSMENT YEAR : 2012-13 ACIT, CENTRAL CIRCLE-9, NEW DELHI. VS. MOTHER PRIDE EDUCATION PERSONA P. LTD., 11/77, WEST PUNJABI BAGH, NEW DELHI. PAN: AADCM9347C ASSESSEE BY : NONE ITA NO.1751/DEL/2018 ASSESSMENT YEAR : 2009-10 DCIT, CIRCLE-16((2), NEW DELHI. VS MEHAK ENTERPRISES P. LTD., A-401, DEFENCE COLONY, NEW DELHI. PAN: AACCM8269Q ASSESSEE BY : S/SH. SAURABH GOYAL & SOMIL AGGARWAL C.O. NO.104/DEL/2018 (IN ITA NO.1751/DEL/2018) ASSESSMENT YEAR : 2009-10 MEHAK ENTERPRISES P. LTD., VS DCIT, CIRCLE 16(2), A-401, DEFENCE COLONY, NEW DELHI. NEW DELHI. PAN: AACCM8269Q ITA NOS.1833 AND 1834/DEL/2018 ASSESSMENT YEARS : 2009-10 & 2014-15 DCIT, CENTRAL CIRCLE, NOIDA. VS. NAMRATA MINOCHA, H.NO.85, SECTOR 15A, NOIDA. PAN: AAIPM0759Q 5 ASSESSEE BY : NONE CO NO.101 /DEL/2018 (IN ITA NO.1833/DEL/2018 ASSESSMENT YEARS : 2009-10 DCIT, CENTRAL CIRCLE, NOIDA. VS. NAMRATA MINOCHA, H.NO.85, SECTOR 15A, NOIDA. PAN: AAIPM0759Q ITA NO.1835/DEL/2018 ASSESSMENT YEARS : 2009-10 DCIT, CENTRAL CIRCLE, NOIDA. VS. RAJENDER KUMAR MINOCHA, H.NO.85, SECTOR 15A, NOIDA. PAN: AAIPM0759Q C.O. NO.102/DEL/2018 (IN ITA NO.1835/DEL/2018) ASSESSMENT YEARS : 2009-10 RAJENDER KUMAR MINOCHA, H.NO.85, SECTOR 15A, NOIDA. PAN: AAIPM0759Q VS. DCIT, CENTRAL CIRCLE, NOIDA. I.T.A. NO.1836/DEL/2018 ASSESSMENT YEAR: 2014-15 DCIT, CENTRAL CIRCLE VS RAJESH KUMAR MINOCHA, NOIDA. H.NO.85, SECTOR 15A, NOIDA. PAN: AAIPM0760F ASSESSEE BY: NONE CO NO.103/DEL/2018 (IN I.T.A. NO.1836/DEL/2018) ASSESSMENT YEAR: 2014-15 6 RAJESH KUMAR MINOCHA, VS DCIT, CENTRAL CIRCLE, H.NO.85, SECTOR 15A, NOIDA. NOIDA. PAN: AAIPM0760F ASSESSEE BY: NONE I.T.A. NO.2820/DEL/2018 ASSESSMENT YEAR: 2008-09 INCOME-TAX OFFICER, VS RAM NARESH SIKARWAR. WARD -2(2), FARIDABAD. H.NO.323, GALI NO. 15, BHIKAM COLONY, FARIDABAD. PAN: AUSPS0203K ASSESSEE BY: NONE I.T.A. NO.2876/DEL/2018 ASSESSMENT YEAR: 2011-12 ASSTT. COMMR. OF INCOME-TAX, VS RAGHVAN KUMAR REJI, WARD -2(2), FARIDABAD. X-15, FIRST FLOOR, HAUZ KHAS, NEW DELHI. PAN: AACPR5673G ASSESSEE BY: NONE I.T.A. NO.3696/DEL/2018 ASSESSMENT YEAR: 2008-09 ASSTT. COMMR. OF INCOME-TAX, VS M/S JAIDEO PRASAED MINDA, CENTRAL CIRCLE-13, NEW DELHI. A-9, PHASE-1, ASHOK VIHAR, NEW DELHI. PAN: AATPM3790Q ASSESSEE BY: NONE I.T.A. NO.4228/DEL/2018 ASSESSMENT YEAR: 2013-14 DY. COMMR. OF INCOME-TAX, VS M/S IVORY CLOTHING P.LTD., CIRCLE-12(2),NEW DELHI. 11, MATHURA ROAD, JUNGPURA, 7 NEW DELHI. PAN: AABCI3487M ASSESSEE BY: NONE I.T.A. NO.4235/DEL/2018 ASSESSMENT YEAR: 2013-14 INCOME-TAX OFFICER, VS INSPIRE NETWORK FOR ENVIRONMENT WARD -1(2), NEW DELHI. S-212, 2 ND FLOOR, PANCHSHEEL PARK, NEW DELHI. PAN: AAATW0494N ASSESSEE BY: SHRI RUCHESH SINHA , MS AABGINA CHISHTI, MS JYOTI SHARMA I.T.A. NOS.4244 TO 4246/DEL/2018 ASSESSMENT YEARS: 2008-09, 2009-10, 2012-13 INCOME-TAX OFFICER, VS GIZA BUILDERS & DEVELOPERS P.LTD. TDS WARD -1(3)(2), INTL. TAXATION, 1-E, JHANDEWALAN EXTENSION, NEW DELHI. NAAZ CINCEMA COMPLEX, NEW DELHI. PAN: AACCG7585M ASSESSEE BY: NONE I.T.A. NO.4271/DEL/2018 ASSESSMENT YEAR: 2013-14 DY. COMMR. OF INCOME-TAX, VS M/S JMM INDIA P.LTD., CIRCLE-13(2), NEW DELHI. 309, VIKAS DEEP BUILDING, LAXMI NAGAR, DISTRICT CENTRE, DELHI. PAN: AAACJ3260C ASSESSEE BY: MS SUGANANDHA ANAND I.T.A. NO.4328/DEL/2018 ASSESSMENT YEAR: 2014-15 DY. COMMR. OF INCOME-TAX, VS M/S INDIAN SUGAR EXIM CORPN.LTD., CIRCLE-12(1), NEW DELHI. C BLOCK, 2 ND FLOOR, ANSAL PLAZA, 8 AUGUST KRANTI MARG, NEW DELHI. PAN: AAACI1163M ASSESSEE BY: NONE I.T.A. NO.4381/DEL/2018 ASSESSMENT YEAR: 2014-15 INCOME-TAX OFFICER, VS M/S JAHANPANAH CLUB, WARD -30(2), NEW DELHI. MANDAKINI HOUSING SCHEME, ALAKNANDA, NEW DELHI. PAN: AAAAJ1572F ASSESSEE BY: NONE I.T.A. NO.4585/DEL/2018 ASSESSMENT YEAR: 2009-10 INCOME-TAX OFFICER, VS NAATHU SINGH (DECEASED) L/H WARD -2(3), NEW DELHI. SH. SUNEEL SINGH, VILLAGE DUJANA, PARGANA & TEHSIL DADRI, GAUTAM BUDH NAGAR, UTTAR PRAESH PAN: AYEPK9146R ASSESSEE BY: NONE I.T.A. NO.4601/DEL/2018 ASSESSMENT YEAR: 2010-11 INCOME-TAX OFFICER, VS MS MITHALESH KUMARI, WARD -2(2), NEW DELHI. D-5, DELTA-1, GREATER NOIDA UTTAR PRADESH. PAN: DGBPK8984F ASSESSEE BY: NONE (APPELLANT) (RESPONDENT) DEPARTMENT BY: MS PRINCY SINGLA, SR. DR 9 DATE OF HEARING: 07.09.2018 DATE OF PRONOUNCEMENT: 07.09.2018 ORDER PER BENCH THE PRESENT APPEALS FILED BY THE REVENUE IN RESPECT OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A) AND CROSS OBJECTION FILED BY SOME OF THE ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A) IN RELATION TO THE DIFFERENT ASSESSMENT YEARS. 2. THE LD. DR APPEARED ON BEHALF OF THE REVENUE. IN SOME OF THE CASES, THE ASSESSEES PUT IN APPEARANCE THROUGH THEIR ATTORNEYS, WHILE IN OTHERS, THE ASSESSEES REMAINED UNREPRESENTED. 3. WE HAVE HEARD THE PARTIES. IT IS FOUND THAT PURSUANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APPEALS BEFORE THE TRIBUNAL. IT IS FURTHER FOUND THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPEALS IS LESS THAN RS.20,00,000/-, THE EXTANT APPEALS ARE NOT MAINTAINABLE. THE LD. D.R., ALTHOUGH SUPPORTED THE 10 ORDERS OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN RS.20,00,000/-. 4. GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/-. WE ARE, THEREFORE, OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THESE APPEALS IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEALS WITHOUT GOING INTO MERITS OF THE CASES. 5. THE LD. DR HAS BROUGHT TO OUR NOTICE A LETTER DATED 20.08.2018 OF THE DIRECTOR (ITJ), CBDT, NEW DELHI ADDRESSED TO ALL THE PRINCIPAL CCITS IN WHICH PARA NO. 10 OF THE EARLIER CIRCULAR DATED 11.7.2018, ENUMERATING CERTAIN INSTANCES IN WHICH THE APPEALS SHOULD BE CONTESTED 11 NOTWITHSTANDING THE LOW TAX EFFECT, HAS BEEN REVISED. HE, HOWEVER, COULD NOT PLACE ANY MATERIAL ON RECORD TO DEMONSTRATE THAT ANY OF THE ABOVE APPEALS IS COVERED BY THE AMENDED PARA OF THE CIRCULAR. UNDER THESE CIRCUMSTANCES, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE AND GIVE LIBERTY TO THE DEPARTMENT TO FILE MISCELLANEOUS APPLICATIONS, IF IT IS FOUND THAT EITHER THE TAX EFFECT IS MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/- OR THE APPEALS GETS COVERED IN THE REVISED PARA 10 OF THE LETTER DATED 20.08.2018. ACCORDINGLY, THE APPEALS OF THE REVENUE STAND DISMISSED. 6. NOW WE TURN TO THE CROSS OBJECTIONS FILED BY SOME OF THE ASSESSES. SINCE THE APPEALS OF THE REVENUE FROM WHICH SUCH CROSS OBJECTIONS HAVE ARISEN, HAVE BEEN DISMISSED HEREINABOVE, THESE C.OS HAVE BECOME INFRUCTUOUS AND STAND DISMISSED. 7. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AS WELL AS THE CROSS OBJECTIONS OF THE ASSESSEES STAND DISMISSED. 12 8. IN THE RESULT, ALL THE APPEALS OF THE REVENUE STAND DISMISSED. 9. THE ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH SEPTEMBER, 2018. SD/- SD/- (R.S. SYAL) ([K. NARASIMHA CHARY) VICE PRESIDENT JUDICIAL MEMBER DATED, 7 TH SEPTEMBER, 2018 VJ COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. DRAFT DICTATED ON 07.09 .2018 DRAFT PLACED BEFORE AUTHOR 07.09.2018 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 07.09.2018 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 07.09.2018 APPROVED DRAFT COMES TO THE SR.PS/PS KEPT FOR PRONOUNCEMENT ON DATE OF UPLOADING ORDER ON THE WEBSITE FILE SENT TO THE BENCH CLERK DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.