DCIT, New Delhi V. M/s Oxigen Services India Pvt. Ltd., New Delhi

ITA 3764/DEL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 98054 (ITAT-DELHI)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2006-2007
• Appeal Filed On: 09-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SAROHA
• Keywords: Charitable institution; Opportunity of being heard; Audit objection; Retrospective amendment; Tax effect
• Section: 12A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B-1 : NEW DELHI BEFORE SHRI I.C. SUDHIR, JM & SHRI L.P. SAHU, AM SL.NO. ITA/IT(SS)A, CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 1 . 3764/DEL/2015 DCIT, CIRCLE 19(1), NEW DELHI OXIGEN SERVICES INDIA PVT. LTD., UNIT NO.31,TRIBHUVAN COMPLEX,ISHWAR NAGAR, NEW FRIENDS COLONY, NEW DELHI PAN: AABCI1405K 2006-07 NONE 2. 4859/DEL/2015 ACIT, CIR.15(1) NEW DELHI. LANDBASE INDIA LTD., 25, VASANT LOK, VASANT VIHAR, NEW DELHI. (PAN: AAACL0053F) 2011-12 MR. SAMBHAV JAIN 3. 3078/DEL/2015 DCIT, CIRCLE- 10(2), NEW DELHI. GREAT EASTERN ENERGY CORPORATION LTD., SIGNATURE TOWERS-A, 14 TH FLOOR, SOUTH CITY, NH-8, GURGAON. PAN: AAACG3345F 2010-11 NONE 4. 3095/DEL/2015 ITO, WARD-51(4), 14 TH FLOOR, E-2 BLOCK,DR. S.P. KUKHERJEE CIVIC CENTRE, JLN MARG, NEW DELHI. GODSON SHOES, 70/5393, REGHARPURA, KAROL BAGH, NEW DELHI. PAN: AAAHG2980H 2009-10 NONE 5. 3083/DEL/2015 DCIT, CIR.10(1), NEW DELHI. GULSHAN POLYOLS LTD., G-81, PREET VIHAR, DELHI. (PAN: AABCG3954F) 2007-08 NONE 6. 4340/DEL/2015 ACIT, CIRCLE 53(1), NEW DELHI. SEEMA GUPTA, 34, RAJ NAGAR, PITAMPURA, NEW DELHI. (PAN: AEFPG5371M) 2011-12 NONE 7. 3616/DEL/2015 ITO, WARD 40(5), RENU GUPTA, 79 , 2009-10 NONE 2 E-2 BLOCK, CIVIC CENTRE, MINTO ROAD, NEW DELHI. ENGINEERSENCLAVE, PITAMPURA, DELHI. (PAN: AAQPG3070N) 8. 454/DEL/2015 ACIT, CC-17, E-2, JHANDEWALAN, NEW DELHI SHRI SHANTILAL WADHWA, 8194, SECTOR-B, POCKET- XI, NEW DELHI. PAN : AAGPW9693M . 2007-08 SHRI TARUN KUMAR, CA 9. 451/DEL/2015 ACIT, CC-18, NEW DELHI. ANUPAMA CHAWLA, B-5, MADHUBAN, NEW DELHI. PAN : AALPC1213A 2009-10 SHRI PRATAP GUPTA, CA 10. 450/DEL/2015 ACIT, CC-18, JHANDEWALAN, NEW DELHI ANUPAMA CHAWLA, B-5, MADHUBAN, NEW DELHI. PAN : AALPC1213A 2008-09 SHRI PRATAP GUPTA, CA 11. 12. 452/DEL/2015 CO 249/D/2015 ACIT, CC-18, JHANDEWALAN, NEW DELHI BALDEV RAJ CHAWLA BALDEV RAJ CHAWLA, B- 5, MADHUBAN, NEW DELHI. PAN: AACCC3327K ACIT, CC-18 2005-06 2005-06 SHRI PRATAP GUPTA, CA 13. 4309/DEL/2015 ITO, WARD- 2(1),NEW DELHI PRASHANT MILK FOOD PRODUCTS, 11-BERI PURA, DELHI ROAD, MEERUT. PAN: AABFP3278Q 2007-08 NONE 14. 5012/DEL/2015 DCIT, CC-19(2), NEW DELHI. PEOPLESTRONG HR SERVICES PVT. LTD., COMMISSIONER-2306, VSANT KUNJ, NEW DELHI. PAN: AADCP8140Q 2011-12 NONE 15. 4955/DEL/2015 ACIT, CIRCLE 2, MEERUT PVS MULTIPLEX INDIA LTD., MEERUT 2010-11 NONE 16. 4053/DEL/2015 ITO, WARD 33(4), NEW DELHI DHARMIDNER SINGH TANGER, COMMISSIONER- 8/8273, VASANT KUNJ, NEW DELHI. PAN: ABQPT8819B 2010-11 NONE 17. 4047/DEL/2015 ACIT, CIRCLE- 32(1), E-2, JAWAHAR LAL NEHRU MARG, MINTO ROAD, NEW DELHI. SUJOY MUKHERJEE, COMMISSIONER-4/114, SAFDARJUNG DEVELOPMENT AREA, NEW DELHI PAN: AAIPM0413F 2007-08 NONE 3 18. 3768/DEL/2015 DCIT, CIRCLE 19(1), NEW DELHI OCL INDIA LTD., 17 TH FLOOR, NARAIN MANZIL, BARAKHAMBA ROAD, NEW DELHI PAN: AAACO1354J 2008-09 NONE 19. 20. 448/DEL/2015 CO 238/DEL/2015 ACIT, CC-18, JHANDEWALAN, NEW DELHI RANJANA CHAWLA RANJANA CHAWLA, B-5, MADHUBAN, NEW DELHI PAN: ABUPC6558N ACIT, CC-18, NEW DELHI 2006-07 PRATAP GUPTA, CA 21. 4438/DEL/2015 ITO, WARD 39(4), NEW DELHI DEEPAK DESAWAR, 113, 2 ND FLOOR, POCKET E-4, SECTOR-16, ROHINI, NEW DELHI AEQPD8691G 2009-10 NONE 22. 4388/DEL/2015 DCIT, CC-25, NEW DELHI SKH AUTO COMPONENTS LTD., B-16/17, AHLUWALIA CHAMBERS, MADANGIR, NEW DELHI 2005-06 NONE 23. 3678/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN. SURJIT SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN PAN: AKCPK2548P 2006-07 SH. K.K. JUNENA, ADV. 24. 4744/DEL/2015 ITO, WARD 2(4) HSIDC BUILDING, UDYOG VIHAR, PHASE V, GURGAON. MAHESH KUMAR, VPO-WAZIRABAD, GURGAON. PAN: ANNPK0480E 2009-10 NONE 25. 4747/DEL/2015 ACIT, CIRCLE- 52(1), NEW DELHI. NATIONAL CABLE INDUSTRIES, K-51, CONNAUGHT CIRCUS, NEW DELHI PAN: AAAFN5132E 2011-12 NONE 26. 3928/DEL/2015 ITO, WARD 55(1), NEW DELHI. RAMESH CHAND GUPTA, COMMISSIONER-32, HNS APARTMENT, EAST ARJUN NAGAR, DELHI. PAN: ACMPG7708F 2008-09 NONE 27. 3684/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN SAI INFRASTRUCTURE, VILLAGE MIYANWALA, HARRAWALA, 2007-08 NONE 4 DEHRADUN PAN: ABHFS0436Q 28. 3682/DEL/2015 DCIT, CENTRAL CIRCLE, DEHRADUN M.R. BUILDERS VILLAGE MIYANWALA, HARRAWALA, DEHRADUN. PAN: AANFM8478P 2007-08 NONE 29. 4592/DEL/2015 DCIT, CIRCLE 11(2) NEW DELHI HINDUSTAN COCA COLA MARKETING CO. (P) LTD., 13, ABUL FAZAL ROAD, BENGALI MARKET, NEW DELHI. PAN: AABCH1541D 2009-10 SH. SACHIT JOLLY, ADV. 30. 4586/DEL/2015 DCIT, CIRCLE 10(1), NEW DELHI GEE DIAMOND STEELS PVT. LTD., 2481/9, 2 ND FLOOR, GURUDWARA ROAD, KAROL BAGH, NEW DELHI. PAN: AABCG5754B 2001-02 NONE 31. 4576/DEL/2015 ITO, WARD 32(5) NEW DELHI GEETANJALI GUPTA, 81, FIRST FLOOR, UDAY PARK, NEW DELHI PAN: ALQPG5080P 2008-09 NONE 32. 4581/DEL/2015 DCIT, CIRCLE II MORADABAD SAI SOFT SECURITIES LTD., D-24, DEEN DAYAL NAGAR, PHASE-I, MORADABAD 2012-13 NONE 33. 4582/DEL/2015 DCIT, CIRCLE II MORADABAD R.H. CONSTRUCTIONS SHOP NO.9, EKTA COMPELX, CIVIL LINES, MORADABAD PAN: AAIFR9469C 2012-13 NONE 34. 4853/DEL/2015 ITO, WARD 34(3) CIVIC CENTRE, NEW DELHI SANJAY SAWHNEY C-83, ASHOK VIHAR, PHASE-I, DELHI PAN: ABNPS4554P 2005-06 NONE 35. 4852/DEL/2015 ITO, WARD 34(3) CIVIC CENTRE, NEW DELHI SANJAY SAWHNEY C-83, ASHOK VIHAR, PHASE-I, DELHI PAN: ABNPS4554P 2004-05 NONE 36. 4855/DEL/2015 ITO, WARD 34(3) SANJAY SAWHNEY 20 07-08 NONE 5 CIVIC CENTRE, NEW DELHI C-83, ASHOK VIHAR, PHASE-I, DELHI PAN: ABNPS4554P 37. 3587/DEL/2015 ITO, WARD 38(2) E-2 BLOCK, J.L.N. MARG, MINTO ROAD, NEW DELHI HARVINDER KUMAR FLT NO.49, PKT-7 SECTOR 21, ROHINI 2009-10 NONE 38. 3589/DEL/2015 ITO, WARD 38(3) E-2 BLOCK, J.L.N. MARG, MINTO ROAD, NEW DELHI RAJAN KHANNA, H.NO.105, STARLITE APARTMENT, SECTOR-14, ROHINI DELHI PAN: AALPK8837G 2007-08 NONE 39. 3760/DEL/2015 ITO, WARD 71(5) CIVIC CENTRE, MINTO ROAD, NEW DELHI ANJANA DHINGRA E-192, WINDSOR PARK, 5, VAIBHAV KHAND, INDRAPURAM, GHAZIABAD PAN: AEFPD0819M 2008-09 NONE 40. 4034/DEL/2015 ITO, WARD 60(5) F-BLOCK, VIKAS BHAWAN, NEW DELHI AARR SERVICES, 11, SHIV ARCADE, A-2, ACHARYA NIKETAN, MAYUR VIHAR, PHASE-I, NEW DELHI PAN:AANFA9398N 2010-11 NONE 41. 4035/DEL/2015 ITO, WARD 60(5), F-BLOCK, VIKAS BHAVAN, NEW DELHI PRIYA VART PANDEY A-22, INDIAN EXPRESS APARTMENTS, MAYUR VIHAR, PHASE-I, NEW DELHI PAN: ANEPP3210A 2010-11 NONE 42. 2782/DEL/2015 DCIT, CIRCLE-21(2) C.R. BUILDING, I.P. ESTATE, NEW DELHI RIVIERA HOME FURNISHING P. LTD., 501, 5 TH FLOOR, AGGARWAL CORPORATE HEIGHTS, NETAJI SUBASH PLACE, WAZIRPUR, DELHI PAN:AAACR4448J 2010-11 SHRI VED JAIN,ADV. 43. 2765/DEL/2015 DCIT, CIRCLE 10(1), NEW DELHI GENERAL SALES PVT. LTD. 18-19, ADITYA COMMERCIAL COMPLEX, NAGAL RAYA, NEW DELHI PAN: AAACG0126C 2011-12 NONE 44. 2766/DEL/2015 DCIT, CIRCLE 10(1), GE POWER SERVICES 2006-07 SH. SACHIT JOLLY, 6 NEW DELHI INDIA PVT. LTD., 401 & 402, AGGARWAL MILLENNIUM TOWER, E1-3, NETAJI SUBHASH PLACE, PITAMPURA, NEW DELHI PAN: AAACG2129F ADV. 45. 2771/DEL/2015 ITO, WARD 19(1), C.R. BUILDING, NEW DELHI OCEAN KING SHIPPING SERVICES PVT. LTD., 341, JOSHI ROAD, KAROL BAGH, NEW DELHI PAN: AAACO1889Q 2009-10 NONE 46. 4529/DEL/2015 DCIT, CIRCLE 14(1), NEW DELHI KAUSAR PROPERTIES P LTD., 4T, DCM BUILDING, 16, BARAKHAMBA ROAD, NEW DELHI PAN: AADCK0632K 2011-12 NONE 47. 4934/DEL/2015 ACIT, CIRCLE 76(1), AAYAKAR BHAWAN, LAXMI NAGAR, NEW DELHI. TIMES INTERNET LTD., 1, WORLD TOWER, OPPORTUNITY OF BEING HEARD TO THE ASSESSEE GOLF COURSE, DLF PHASE-I, GURGAON PAN: AABCT1559M 2012-13 NONE 48. 4926/DEL/2015 DCIT, CIRCLE 2(1) C.R. BUILDING, NEW DELHI GURKIRAN SINGH DHILLON CT1-2201, SUN COURT, JAYPEE GREENS, GREATER NOIDA, GAUTAM BUDHA NAGAR, UP PAN: ADGPD9970R 2011-12 NONE 49. 573/DEL/2015 DCIT, CC-29, NEW DELHI RACHNA GUPTA, 43/1, RAIPUR ROAD, CIVIL LINES, DELHI PAN: AAHPG2967K 2011-12 NONE 50. 389/DEL/2015 ITO (EXEMPTIONS) ROOM NO. 115, AAYAKAR BHAWAN, ROHTAK K.M. PUBLIC SCHOOL MANAGING COMMITTEE, HANSI GATE, BHIWANI PAN: AAAAK2972L 2010-11 NONE 51. 2848/DEL/2015 DCIT ROHTAK CIRCLE, ROHTAK KLA FOOD (INDIA) LTD. 21/3, GEET MANDIR MARG, NEAR RAJINDER NAGAR, NEW DELHI 2009-10 NONE 7 52. 2664/DEL/2015 DCIT, CIR.1(1)(1) INT. TAXATION, NEW DELHI M/S AGENCE FRANCE PRESS, 56, JANPATH, NEW DELHI PAN: AAFCA3976K 2005-06 NONE 53. 2662/DEL/2015 DCIT, CIR.1(1)(1) INT. TAXATION, NEW DELHI M/S AGENCE FRANCE PRESS, 56, JANPATH, NEW DELHI PAN: AAFCA3976K 2005-06 NONE 54. 2663/DEL/2015 DCIT, CIR.1(1)(1) INT. TAXATION, NEW DELHI M/S AGENCE FRANCE PRESS, 56, JANPATH, NEW DELHI PAN: AAFCA3976K 2004-05 NONE 55. 2661/DEL/2015 DCIT, CIR.1(1)(1) INT. TAXATION, NEW DELHI M/S AGENCE FRANCE PRESS, 56, JANPATH, NEW DELHI PAN: AAFCA3976K 2002-03 NONE 56. 2859/DEL/2015 DCIT, CIRCLE 10(2), NEW DELHI M/S GUJRAL DESIGN PLUS OVERSEAS PVT. LTD., 16, FEROZ GNDHI ROAD, LAJPAT NAGAR-III, NEW DELHI 2010-11 NONE 57. 2767/DEL/2015 DCIT, CIRCLE 11(1) NEW DELHI H T MEDIA LTD., 18-20, HT HOUSE, KG MARG, NEW DELHI PAN: AABCH3165P 2005-06 NONE 58. 2763/DEL/2015 DCIT, CIRCLE 10(1) NEW DELHI G.J. COLD STORAGE PVT. LTD., ROOM NO. H & I, 180 TILAK BAZAR, DELHI PAN: AAACG9108Q 2011-12 NONE 59. 4044/DEL/2015 ITO, WARD 42(2), E-2 BLOCK, CIVIC CENTRE, MINTO ROAD, NEW DELHI RENU GUPTA 28/6A, KAMRUDIN NAGAR, NAJAFGARH ROAD, NANGLOI, NEW DELHI PAN: AERPG3473J 2010-11 NONE 60. 3945/DEL/2015 ACIT, CIRCLE 49(1), E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI CHARANJIT SINGH SARNA B-1/594, JANAKPURI, NEW DELHI. PAN: ABFPS9427D 2011-12 NONE 61. 3532/DEL/2015 DCIT, CC-13, JHANDEWALANA EXTN NEW DELHI NIRALA HOUSING PVT. LTD. 1113, KAILASH BLDG. 26, K.G. MARG, NEW DELHI PAN: AADCN5377R 2012-13 NONE 62. 4125/DEL/2015 ITO, WARD-2, NEW DELHI MANISH DANGI, H. NO. 92, SECTOR 15, ROHTAK 2010-11 NONE 8 PAN: AKYPD9339D 63. 2725/DEL/2015 ACIT, CIRCLE 44(1), E-2, CIVIC CENTRE, MINTO ROAD, NEW DELHI ROHIT KHAITAN, D-74, OAKWOOD APARTMENT, AKASH NEEM MARG, DLF PHASE-II, M.G. ROAD, GURGAON PAN: ADPPK3850J 2003-04 NONE 64. 611/DEL/2015 DCIT, CC-II, FARIDABAD ANIL KUMAR GUPTA 21/4672, ANSARI ROAD, DARYAGANJ, DELHI PAN: AAHPG2966J 2009-10 NONE 65. 429/DEL/2015 ITO, WARD 76(1), NEW DELHI NAYEF ESTATE PVT. LTD. 1-E, NAAZ CINEMA COMPLEX, JHANDEWALAN EXTENSION, NEW DELHI PAN: AACCN5301Q 2008-09 NONE 66. 232/DEL/2015 DCIT, CIRCLE 11(1) NEW DELHI HKS AUTOMOBILES PVT. LTD 2011-12 NONE 67. 228/DEL/2015 DCIT, CIRCLE 10(1) NEW DELHI GORAMAL HARI RAM LTD., 39, RAMA ROAD NAJAFGRH ROAD, INDUSTRIAL AREA, NEW DELHI 2011-12 NONE 68. 5146/DEL/2015 DCIT, CIRCLE 16(1) C.R. BUILDING, IP ESTATE, NEW DELHI MANSAROVAR BUILDERS PVT. LTD., 48/1, MALCHA MARG, CHANAKYAPURI, NEW DELHI 2009-10 NONE 69. 5154/DEL/2015 ACIT, CIRCLE 33(1), NEW DELHI PLASTO PACK INDUSTRIES, 103, PRATAP BHAWAN, BAHADUR SHAH ZAFAR MARG, NEW DELHI PAN: AAFFP3293F 2011-12 70. 285/DEL/2015 DCIT, CC-31 NEW DELHI MADHVILATA GRANTIE INDIA PVT. LTD., AMBIKA MILLS COMPOUND, SENAPATI BAPAT MARG, MAHALAXMI, MUMBAI PAN: AAECM9923F 2009-10 NONE 71. 4932/D/2015 ACIT, CIRCLE 77(1), AAYAKAR BHAWAN, LAXMI NAGAR, NEW DELHI SPORTS STATION INDIA PVT. LTD. B-1, F-4, MOHAN COOPERATIVE INDUSTRIAL AREA, MAIN MATHURA ROAD, 2012-13 NONE 9 NEW DELHI 72. 4933/D/2015 ACIT, CIRCLE 76(1), AAYAKAR BHAWAN, LAXMI NAGAR, NEW DELHI PC JEWELLER LTD., NO.24/2708, BANK STREET, KAROL BAGH, NEW DELHI PAN: DELP11119D 2012-13 SH. SANJEEV JAIN, CA 73. 3729/DEL/2015 ITO WARD 19(3) I.P. ESTATE, NEW DELHI PARCO PAINTS P. LTD. 304, SHRI RAM BHAWAN, RANJIT NAGAR COMM. AREA, NEW DELHI 2009-10 NONE 74. 4006/D/2015 DCIT, CC-19, E-2 JHANDEWALAN EXTN NEW DELHI 3 PHASE ENGINEERING LTD. E-200, GK-I, NEW DELHI 2011-12 NONE 75. 3612/D/15 JCIT, KASHIPUR T.G. ROLLER FLOUR MILL S LTD., MELAGHAT ROD, KHATIMA PAN:AABCT9405C 2010-11 NONE 76. 4930/DEL/15 ACIT, CIRCLE 77(1), LAXMI NAGAR, NEW DELHI SIR GANGA RAM HOSPITAL, OLD RAJINDER NAGAR, NEW DELHI 2012-13 NONE 77. 4925/D/15 DCIT, CIRCLE 13(2) NEW DELHI JINDAL PIPES LTD., PLOT NO.5, PUSA ROAD, NEW DELHI AAACJ2055K 2010-11 SH. VED JAIN, ADV. 78. 4928/D/15 ITO WARD 10(1), NEW DELHI GANESHA SECURITIES PVT. LTD., D 6/17, VASANT VIHAR, NEW DELHI PAN: AAACG2464R 2011-12 NONE 79. 3612/D/15 JCIT, KASHIPUR T.G. ROLLER FLOUR MILL S LTD. MELAGHAT ROAD, KHATIMA PAN: AABCT9405C 2010-11 NONE 80. 3168/D/15 DCIT, CC, AAYAKAR BHAWAN, 13-A, SUBHASH ROAD, DEHRADUN CITIMATES BUILDERS & PROMOTERS P. LTD. COMMISSIONER-389, DEFENCE COLONY, NEW DELHI OPAN: AABCC6369G 2005-06 SH. K.K. JUNEJA, ADV. 81. 3172/D/15 DCIT, CC, DEHRADUN SMT. HARBANS KAUR, 46, SAHARANPUR ROAD, DEHRADUN 2009-10 SH. K.K. JUNEJA, ADV. 82. 2596/D/15 ACIT, CIRCLE 75(1), NEW DELHI MOSER BAER INDIA LTD. 43B, OKHL INDUSTRIAL AREA, 2011-12 SH. SAMBHAV JAIN 10 PHASE-III, NEW DELHI PAN: AAACM0322J 83. 2940/D/15 ITO WARD 32(3), CIVIC CENTRE, NEW DELHI RAJ KUMARI B-2, LAKEVIEW APARTMENT, 886, WARD NO.8, MEHRAULI, NEW DELHI PAN: BHSPK8701N 2010-11 NONE 84. 1122/D/15 DCIT, CIRCLE 13(2) NEW DELHI JETAIR PVT. LTD. 13, COMMUNITY CENTRE, YUSUF SARAI, NEW DELHI PAN: AAACJ0121C 2009-10 NONE 85. 1121/D/15 DCIT, CIRCLE 13(2) NEW DELHI JAY METAL INDUSTRIES (P) LTD. E-48/4, OKHLA INDUSTRIAL ESTATE, NEW DELHI PAN: AAACJ1748B 2011-12 SH. SUMIT LALCHNDANI,CA 86. 3295/D/15 DCIT, CIRCLE-II, NH-IV, FARIDABAD M/S LAKHANI SHOES & APPARELS PVT. LTD., PLOT NO. 130, SECTOR 24, FARIDABAD 2008-09 NONE 87. 3335/DEL/15 ITO, WARD 4, ROHTAK SANDEEP KUMAR, VPO BOHAR, ROHTAK 2011-12 NONE 88. 3173/D/15 DCIT, CC, 13-A, SUBHASH ROAD, DEHRADUN HARBANS KAUR, 46, SAHARANPUR ROAD, DEHRADUN PAN: AKMP8971A 2011-12 SH. K.K. JUNEJA, ADV. 89. 3166/D/15 DCIT, CC, DEHRADUN SURENDER PAL SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN PAN: ACGPK1598R 2009-10 SH. K.K. JUNEJA, ADV. 90. 3163/D/15 DCIT, CC, DEHRADUN SURENDER PAL SINGH KOHLI, 46, SAHARANPUR ROAD, DEHRADUN PAN: ACGPK1598R 2005-06 SH. K.K. JUNEJA, ADV. 91. 1777/D/15 ITO, WARD 22(2) NEW DELHI SAHASRA ELECTRONICS PVT. LTD. HOUSE NO.33, PICKET-1, JASOLA, NEW DELHI PAN: AAFCS4634L 2006-07 NONE 92. 1425/D/15 ITO, WARD 63(2), KASMIR METAL 2006-07 NONE 11 CIVIC CENTRE, NEW DELHI PROP VARENDER SINGH, 3829/1-2, GALI BARNA, SADAR BAZAR, DELHI PAN: AHKPK2603A 93. 1424/D/15 ITO, WARD 19(3), NEW DELHI PASHUPATI NATH RESORTS (P) LTD., KHARA NO.646- 653, MAIN CHHATTERPUR MANDIR ROAD, NEW DELHI PAN: AAECP0732D 2010-11 NONE 94. 1093/D/15 ACIT CIRCLE 22(1), NEW DELHI SARLA FABRICS LTD. F-88, OKHLA INDUSTRIAL AREA, PHASE I, NEW DELHI PAN: AAACP5207D 2001-02 NONE 95. 1801/D/15 DCIT(E), CIRCLE 1(1), NEW DELHI CENTRE FOR THE STUDY OF DEVELOPING SOCIETIES , 29, RAJPUR ROAD, NEW DELHI PAN:AAATC5038N 2010-11 NONE 96. 1188/D/2015 ITO, WARD-1, REWARI HANUMAN, ECBI, 0839, DEPTT FRAME ASSY, HERO HONDA MOTORS LTD., 69, KM STONE, DHARUHERA, REWARI PAN: AAZPH1572K 2010-11 NONE 97. 2999/DEL/15 ITO(E) MANSAROVAR PARK, ROHTAK GIRIRAJ EDUCATION & CHARITABLE TRUST, MEHAM ROAD, BHIWANI PAN: AABTG5498D 2011-12 NONE 98. 3325/D.15 ITO WARD 12(2), NEW DELHI IND METCHEM PVT. LTD., 138-139, MAIN ROAD, GHAZIPUR, DELHI PAN:AABCI2432E 2010-11 NONE DEPARTMENT BY : SHRI A.K. SAROHA, SR. DR DATE OF HEARING : 21.12.2015 DATE OF PRONOUNCEMENT : 23.12.2015 12 ORDER PER BENCH THESE APPEALS BY THE REVENUE AND A FEW CROSS OBJECT IONS BY SOME OF THE ASSESSEES ARISE OUT OF THE ORDERS PASSE D BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEARS. 2. ONE OF THE ASSESSEE-RESPONDENTS WAS REPRESENTED BY THE RESPECTIVE LD. AR, WHILE OTHERS REMAINED UNREPRESEN TED. DURING THE COURSE OF HEARING, THE LD. DR, ALTHOUGH SUPPORTED T HE RESPECTIVE ORDERS OF THE ASSESSING OFFICERS, BUT COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOLVED IN EACH OF THESE APPEALS IS LESS TH AN RS.10,00,000/-. 3. AFTER CONSIDERING THE SUBMISSIONS OF THE LD. D.R . IN ALL THE APPEALS BY THE REVENUE, ONE LD. AR, AND THE MATERIA L ON RECORD, IT IS NOTICED THAT SECTION 268A HAS BEEN INSERTED BY THE FINANCE ACT, 2008 WITH RETROSPECTIVE EFFECT FROM 01.04.1999, READING AS UNDER: 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME-TAX AUTH ORITIES, FIXING SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGULATING FILING OF APPEAL OR APPLICATI ON FOR REFERENCE BY ANY INCOME-TAX AUTHORITY UNDER THE PRO VISIONS OF THIS CHAPTER. 13 (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), AN INCOME- TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION F OR REFERENCE ON ANY ISSUE IN THE CASE OF AN ASSESSEE F OR ANY ASSESSMENT YEAR, IT SHALL NOT PRECLUDE SUCH AUTHORI TY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON TH E SAME ISSUE IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR ; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION F OR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO THE ORDERS OR INSTRUCTIONS OR DIRECTION S ISSUED UNDER SUB-SECTION (1), IT SHALL NOT BE LAWFUL FOR A N ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEN D THAT THE INCOME-TAX AUTHORITY HAS ACQUIESCED IN THE DECI SION ON THE DISPUTED ISSUE BY NOT FILING AN APPEAL OR APPLI CATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH A PPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INST RUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATIO N FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILI NG AN APPEAL OR APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB-SECTION (1) AND THE PROVISION S OF SUB-SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDING LY.] 4. PURSUANT TO THE MANDATE OF SECTION 268A, THE CBD T HAS ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015, REVISING THE MONETARY LIMIT 14 TO RS.10,00,000/- FOR NOT FILING APPEALS BEFORE TH E TRIBUNAL. THE SAID CIRCULAR READ AS UNDER: SUBJECT : REVISION OF MONETARY LIMITS FOR FI LING OF APPEALS BY THE DEPARTMENT BEFORE INCOME TAX APPEL LATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE SUPREME COU RT MEASURES FOR REDUCING LITIGATION REG. REFERENCE IS INVITED TO BOARDS INSTRUCTION NO 5/20 14 DATED 10.07.2014 WHEREIN MONETARY LIMITS AND OTHER CONDITIONS FOR FILING DEPARTMENTAL APPEALS (IN INCO ME-TAX MATTERS) BEFORE APPELLATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE THE SUPREME COURT WERE SPECIFIED. 2. IN SUPERSESSION OF THE ABOVE INSTRUCTION, IT HAS BEEN DECIDED BY THE BOARD THAT DEPARTMENTAL APPEALS MAY BE FILED ON MERITS BEFORE APPELLATE TRIBUNAL AND HIGH COURTS AND SLP BEFORE THE SUPREME COURT KEEPING IN VIEW THE MONETA RY LIMITS AND CONDITIONS SPECIFIED BELOW. 3. HENCEFORTH, APPEALS/ SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY L IMITS GIVEN HEREUNDER: S. NO APPEALS IN INCOME - TAX MATTER MONETARY LIMIT (IN RS) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- 15 IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILE D MERELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETA RY LIMITS PRESCRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFERE NCE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND TH E TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BE EN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE I SSUES AGAINST WHICH APPEAL IS INTENDED TO BE FILED (HEREI NAFTER REFERRED TO AS DISPUTED ISSUES). HOWEVER THE TAX WILL NOT INCLUDE ANY INTEREST THEREON, EXCEPT WHERE CHARGEAB ILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEAB ILITY OF INTEREST IS THE ISSUE UNDER DISPUTE, THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETURNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD INCLUDE NO TIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENALTY ORDERS, T HE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR REDUCED IN THE ORDER TO BE APPEALED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EF FECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. IF, IN THE CA SE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ON E ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPEC IFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN A SSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. IN OTHER WORDS, HENCEFOR TH, APPEALS CAN BE FILED ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE OR DER OF ANY HIGH COURT OR APPELLATE AUTHORITY, WHICH INVOLVES M ORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT O F ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS T HAN THE 16 PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), I F IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN C ASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE A SSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A CO URT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING L ESS THAN THE MONETARY LIMIT SPECIFIED ABOVE, THE COMMISSIONER OF INCOME- TAX SHALL SPECIFICALLY RECORD THAT EVEN THOUGH THE DECISION IS NOT ACCEPTABLE, APPEAL IS NOT BEING FILED ONLY ON T HE CONSIDERATION THAT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN THIS INSTRUCTION. FURTHER, IN SUCH CA SES, THERE WILL BE NO PRESUMPTION THAT THE INCOME-TAX DEPARTME NT HAS ACQUIESCED IN THE DECISION ON THE DISPUTED ISSUES. THE INCOME- TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING A N APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CASE OF ANY OT HER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE T AX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO THE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIME D RELIEF FROM THE TRIBUNAL OR THE COURT ONLY ON THE GROUND T HAT THE DEPARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNAL OR COURT IN THE CASE OF THE ASSESSEE FOR A NY OTHER ASSESSMENT YEAR OR IN THE CASE OF ANY OTHER ASSESSE E FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. THE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THAT THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE RE ASON OF THE TAX EFFECT BEING LESS THAN THE SPECIFIED MONETARY L IMIT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DE CISIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE 17 COURT THAT SUCH CASES DO NOT HAVE ANY PRECEDENT VAL UE. AS THE EVIDENCE OF NOT FILING APPEAL DUE TO THIS INSTRUCTI ON MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN T HE OFFICE OF CIT MUST BE MAINTAINED IN A SYSTEMIC MANNER FOR EAS Y RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSU ES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN THE MONETARY LIMITS SP ECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRCULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES , OR (C) WHERE REVENUE AUDIT OBJECTION IN THE CASE HAS BEEN ACCEPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN A SSETS/ BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SH ALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CONTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF S TATUTE & RULES. FURTHER, FILING OF APPEAL IN CASES OF INCOME TAX, WHERE THE TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGISTRATION OF TRUSTS OR INSTITUTIONS UNDE R SECTION 12A OF THE IT ACT, 1961, SHALL NOT BE GOVERNED BY T HE LIMITS SPECIFIED IN PARA 3 ABOVE AND DECISION TO FILE APP EAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS/ TRIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. APPEALS BEFORE THE SUPREME COURT WILL BE GOVERNED BY THE INSTRUCTI ONS ON THIS SUBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 18 11. THIS ISSUES UNDER SECTION 268A (1) OF THE INCOM E-TAX ACT 1961. 5. FROM PARA 10 OF THE ABOVE CIRCULAR IT IS PALPABL E THAT THESE INSTRUCTIONS ARE APPLICABLE TO THE PENDING APPEALS ALSO AND THERE IS A CLEAR CUT INSTRUCTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT WHEREIN TAX EFFECT IS LESS THAN RS.10,00,000/-. THESE INSTRUCTIONS ARE OPERATIVE RE TROSPECTIVELY TO THE PENDING APPEALS ALSO. 6. IT GOES WITHOUT SAYING THAT THE BOARDS INSTRUCT IONS OR DIRECTIONS ISSUED TO THE INCOME-TAX AUTHORITIES ARE BINDING ON THEM. GOING BY THE PRESCRIPTION OF THE AFORENOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT AP PEALS BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN EACH OF SUCH APPEALS IS LESS THAN THE PRESCRIBED LIMIT FOR NOT F ILING THE APPEALS. 7. KEEPING IN VIEW THE ABOVE CIRCULAR AND THE PROVI SIONS OF SECTION 268A OF INCOME-TAX ACT, 1961, AND WITHOUT GOING INT O MERITS OF THE CASES, WE DISMISS THE INSTANT APPEALS FILED BY THE REVENUE AS TAX EFFECT IN EACH OF THESE APPEALS IS LESS THAN RS.10. 00 LAC. THE CROSS 19 OBJECTIONS FILED BY THE ASSESSEE, WHICH ARE IN SUPP ORT OF THE RESPECTIVE IMPUGNED ORDERS, ARE ALSO DISMISSED AS INFRUCTUOUS. 8. IN THE RESULT, ALL APPEALS OF THE REVENUE AND CR OSS OBJECTIONS OF THE ASSESSEES STAND DISMISSED. ORDER PRONOUNCED IN THE COURT ON 23.12.2015. SD/- SD/- [L.P. SAHU] [I.C. SUDHIR] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23RD DECEMBER, 2015 GS COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. 20