Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3248 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2014-2015
Appeal Filed On
30-05-2018
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.4220 4220 4220 4220/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2011 11 1- -- -12 1212 12 ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -30, 30, 30, 30, NEW DELH NEW DELH NEW DELH NEW DELHI. I.I. I. VS. VS. VS. VS. M/S KUBER KHAINI PVT.LTD., M/S KUBER KHAINI PVT.LTD., M/S KUBER KHAINI PVT.LTD., M/S KUBER KHAINI PVT.LTD., 32 3232 32- -- -K, SIRASPUR, K, SIRASPUR, K, SIRASPUR, K, SIRASPUR, GODOWN NO.6, G.T. KARNAL ROAD, GODOWN NO.6, G.T. KARNAL ROAD, GODOWN NO.6, G.T. KARNAL ROAD, GODOWN NO.6, G.T. KARNAL ROAD, SIRASPUR, SIRASPUR, SIRASPUR, SIRASPUR, DELHI DELHI DELHI DELHI 110 042. 110 042. 110 042. 110 042. PAN : AABCK0469M. PAN : AABCK0469M. PAN : AABCK0469M. PAN : AABCK0469M. (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. 23.08. 23.08. 23.08.2019 2019 2019 2019 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.4220/DEL/2018 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 : SHRI P.C. YADAV, ADVOCATE, DR. RAVI GUPTA, ADVOCATE, MS. MANJU BALA YADAV, ADVOCATE, DR. RAKESH GUPTA, ADVOCATE AND SHRI PARTEEK GUPTA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4220/DEL/2018 & 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 CIRCULAR DATED 11.07.2018 (SUPRA) AND 20.08.20 19 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/ 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-4220/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4220/DEL/2018 & 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 4220/DEL/2018 2011-12 ACIT, CC-30, NEW DELHI KUBER KHAINI PVT LTD AABCK0469M SHRI P.C. YADAV, ADV. AND DR. RAVI GUPTA, ADV. AND MS. MANJU BALA YADAV 2 4636/DEL/2018 2009-10 ITO, WARD-3(5), NOIDA KUNTI DEVI L/H OF TIJIYA AJYPD4603M -- 3 3526/DEL/2018 2013-14 DCIT, CIRCLE-11(1), NEW DELHI HERO GLOBAL DESIGN LTD AABCH0102L -- 4 3616/DEL/2018 2012-13 ACIT, CIRCLE-11(2), NEW DELHI HIKE MESSENGER LTD AAECB5938M -- 5 CO- 156/DEL/2018 2012-13 ACIT, CIRCLE-11(2), NEW DELHI HIKE MESSENGER LTD. AAECB5938M -- 6 3740/DEL/2018 2011-12 DCIT, CIRCLE-1, FARIDABAD INDIAN ARMOUR SYSTEMS P. LTD AABCI5575Q DR. RAKESH GUPTA, ADV. 7 3800/DEL/2018 2011-12 ITO(E), WARD-1(4), NEW DELHI JAI NARAYAN BAJRANG LAL TODI TRUST AAATJ7620F SHRI PARTEEK GUPTA, CA 8 3997/DEL/2018 2013-14 ITO, WARD-1(5), GURGAON GHASI RAM BDCPR1511H -- 9 3998/DEL/2018 2014-15 ITO, WARD-1(5), GURGAON GHASI RAM BDCPR1511H -- 10 4029/DEL/2018 2014-15 ITO, WARD-11(4), NEW DELHI HAVEUS SOLUTIONS PVT LTD AACCH3739G -- 11 4126/DEL/2018 2014-15 DCIT, CC-8, NEW DELHI JAI MATA DI LANDSCAPERS P. LTD AACCJ4265F -- 12 4227/DEL/2018 2010-11 ITO, WARD-22(2), NEW DELHI INDERJOT SINGH AIFPS4773D -- 13 4338/DEL/2018 2014-15 ITO, WARD-29(3), NEW DELHI GURMEET SINGH GROVER AAGPG0889B -- 14 3610/DEL/2018 2014-15 DCIT, CC-32, NEW DELHI SADHNA MEDIA PVT LTD AAHCS4532K -- 15 3611/DEL/2018 2013-14 ITO, WARD-32(2), NEW DELHI SUMEET JOHAR AAGPJ0916Q -- 16 3649/DEL/2018 2008-09 DCIT, CIRCLE-36(1), NEW DELHI SUNLAND ALLOYS AAXFS1913K -- 17 CO- 145/DEL/2018 2008-09 DCIT, CIRCLE-36(1), NEW DELHI SUNLAND ALLOYS AAXFS1913K -- 18 3914/DEL/2018 2007-08 ITO, WARD-49(4), NEW DELHI LATE SUMAN BHATIA THROUGH L/H RAMESH CHANDER BHATIA AAHPB4770F -- 19 4016/DEL/2018 2009-10 ACIT, CC-26, NEW DELHI STAR EDUCATIONAL BOOKS DISTRIBUTOR PVT LTD AAMCS3470R -- 20 4216/DEL/2018 2011-12 ACIT, CC-30, NEW DELHI SANJIVANI INDUSTRIES PVT LTD AAFCS8669H --
