ACIT, CC- 13, NEW DELHI V. JAIDEV PRASAD MINDA, NEW DELHI

ITA 3962/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4190 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 16-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HAVE BEEN LISTED
• Keywords: Tax effect

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.3774/DEL/2017 3774/DEL/2017 3774/DEL/2017 3774/DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2012 2012 2012 2012- -- -13 1313 13 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -20(2), 20(2), 20(2), 20(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S QUIPPO VALUERS & M/S QUIPPO VALUERS & M/S QUIPPO VALUERS & M/S QUIPPO VALUERS & AUCTIONEERS (P) LTD., AUCTIONEERS (P) LTD., AUCTIONEERS (P) LTD., AUCTIONEERS (P) LTD., D DD D- -- -2, 5 2, 5 2, 5 2, 5 TH THTH TH FLOOR, FLOOR, FLOOR, FLOOR, SOUTHERN PARK, SOUTHERN PARK, SOUTHERN PARK, SOUTHERN PARK, SAKET PALACE, SAKET, SAKET PALACE, SAKET, SAKET PALACE, SAKET, SAKET PALACE, SAKET, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 017. 110 017. 110 017. 110 017. PAN : AABCH5726J. PAN : AABCH5726J. PAN : AABCH5726J. PAN : AABCH5726J. (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 : 23.08.2019 23.08.2019 23.08.2019 23.08.2019 DATE OF PRONOUNCEMENT : 23.08.2019 23.08.2019 23.08.2019 23.08.2019 ORD ORD ORD ORDER ER ER ER THE CAPTIONED APPEAL IN ITA NO.3774/DEL/2017 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. ALKA AAREN, ADVOCATE, SHRI TARANDEEP SINGH, ADVOCATE AND SHRI P.K. MISHRA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-3774/DEL/2017 & 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-3774/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-3774/DEL/2017 & 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 3774/DEL/2017 2012-13 DCIT, CIRCLE-20(2), NEW DELHI QUIPPO VALUERS & AUCTIONEERS (P) LTD AABCH5726J MS.ALKA AAREN ADV. 2 3988/DEL/2017 2009-10 ACIT, CIRCLE-24(1), NEW DELHI SPICE JET LIMITED AACCR1459F SHRI TARANDEEP SINGH, ADV. 3 4174/DEL/2017 2011-12 DCIT, CIRCLE-22(1), NEW DELHI SAMSUNG MEDISON INDIA PVT LTD AAFCM8453R -- 4 4515/DEL/2017 2006-07 ACIT, CC-30, NEW DELHI SHYAM SUNDER JINDAL AAGPJ0184N -- 5 4670/DEL/2017 2010-11 ITO, WARD-4, ROHTAK VIJAY VERMA AAYPV7267N -- 6 4721/DEL/2017 2007-08 DCIT, CC-25, NEW DELHI SANJAY TYAGI AEIPT1282R -- 7 4742/DEL/2017 2013-14 ITO, WARD-22(4), NEW DELHI S E POWER LTD AAOCS6223N -- 8 4828/DEL/2017 2011-12 ACIT, CIRCLE-32(1), NEW DELHI VIKAS KALRA AAJPK4780G -- 9 4328/DEL/2017 2012-13 ACIT, CC-1, NEW DELHI AMRAPALI LEISURE VALLEY DEVELOPERS PVT LTD AAICA5576A -- 10 4331/DEL/2017 2012-13 ACIT, CC-1, NEW DELHI AMRAPALI SMART CITY DEVELOPERS PVT LTD AAICA5988Q -- 11 3669/DEL/2017 2013-14 DCIT, CIRCLE-II, MORADABAD IQBAL KAUR ABIPK3137F -- 12 3849/DEL/2017 2007-08 ITO, WARD-49(3), NEW DELHI GIRDHARI LAL SWAMI AOVPS4507B -- 13 3941/DEL/2017 2008-09 ACIT, CC-16, NEW DELHI INDO ASIAN CONSTRUCTION CO. PVT LTD AAACI1906J -- 14 3959/DEL/2017 2009-10 ACIT, CC-13, NEW DELHI JAIDEV PRASAD MINDA AATPM3790Q -- 15 3962/DEL/2017 2012-13 ACIT, CC-13, NEW DELHI JAIDEV PRASAD MINDA AATPM3790Q -- 16 4135/DEL/2017 2012-13 DCIT, CIRCLE-11(2), NEW DELHI HINDUSTAN THERMAL EPC COMPANY PVT LTD AADCD7323D -- 17 4290/DEL/2017 2012-13 DCIT, CIRCLE-12(1), NEW DELHI INDIAN STRATEGIC PETROLEUM RESERVES LTD AABCI3148M -- 18 4864/DEL/2017 2009-10 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT LTD AAACG1013G SHRI P.K. MISHRA, CA 19 4869/DEL/2017 2014-15 ACIT, CC-1, NEW DELHI GERMAN HOMEOPATHIC DISTRIBUTORS PVT LTD AAACG1013G SHRI P.K. MISHRA, CA 20 3525/DEL/2017 2010-11 ACIT, CIRCLE-16(1), NEW DELHI MANTEC CONSULTANT PVT LTD AAACM1496R --