ITO WARD - 2, Sonipat V. Jogi Ram, Sonipat

ITA 4188/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3271 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• 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: 08-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HAVE BEEN LISTED
• Keywords: Tax effect
• Section: 201

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.1428 1428 1428 1428/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2013 33 3- -- -14 1414 14 ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -1(1 1(1 1(1 1(1), ),), ), GURGAON. GURGAON. GURGAON. GURGAON. VS. VS. VS. VS. S SS SHRI DHIRAJ SAPRA, HRI DHIRAJ SAPRA, HRI DHIRAJ SAPRA, HRI DHIRAJ SAPRA, PROP. M/S SNAAN, PROP. M/S SNAAN, PROP. M/S SNAAN, PROP. M/S SNAAN, SCO SCO SCO SCO- -- -56, 2 56, 2 56, 2 56, 2 ND NDND ND FLOOR, FLOOR, FLOOR, FLOOR, SECTOR SECTOR SECTOR SECTOR- -- -29, 29, 29, 29, GURGAON GURGAON GURGAON GURGAON 122 002. 122 002. 122 002. 122 002. PAN : AIWPS3410N. PAN : AIWPS3410N. PAN : AIWPS3410N. PAN : AIWPS3410N. (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 ORDER ORDER ORDER ORDER THE CAPTIONED APPEAL IN ITA NO.1428/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 APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI ANIL JAIN, ADVOCATE, SHRI SHIV KUMAR ARORA, CA, DR. RAKESH GUPTA, ADVOCATE, SHRI V. RAJA KUMAR, ADVOCATE, SHRI P.C. YADAV, ADVOCATE, DR. RAVI GUPTA, ADVOCATE AND MS. MANJU BALA YADAV, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-1428/DEL/2018 & 19 OTHERS 2 MONETARY LIMIT OF ` 50 LAKHS SPECIFIED IN THE CBDT CIRCULAR DATED 08.08.2019 (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 PR VICE PR VICE PR VICE PRESIDENT ESIDENT ESIDENT ESIDENT PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-1428/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-1428/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 1428/DEL/2018 2013-14 ACIT, CIRCLE- 1(1), GURGAON DHIRAJ SAPRA AIWPS3410N -- 2 3166/DEL/2018 2014-15 ACIT, CIRCLE-3, NOIDA SARJU PIYARI SRIVASTAVA AFCPS4238M -- 3 3315/DEL/2018 2006-07 DCIT, CC-32, NEW DELHI SHALIMAR TOWN PLANNERS PVT LTD AABCS5851R -- 4 3321/DEL/2018 1998-99 PR.CIT, MUZAFFARNAGAR SHIVJI PALACE HOTEL & CLUB PVT LTD AACCS6882R SHRI ANIL JAIN, ADV. 5 3322/DEL/2018 1999-2000 PR.CIT, MUZAFFARNAGAR SHIVJI PALACE HOTEL & CLUB PVT LTD AACCS6882R SHRI ANIL JAIN, ADV. 6 3323/DEL/2018 2000-01 PR.CIT, MUZAFFARNAGAR SHIVJI PALACE HOTEL & CLUB PVT LTD AACCS6882R SHRI ANIL JAIN, ADV. 7 3324/DEL/2018 2001-02 PR.CIT, MUZAFFARNAGAR SHIVJI PALACE HOTEL & CLUB PVT LTD AACCS6882R SHRI ANIL JAIN, ADV. 8 3325/DEL/2018 2002-03 PR.CIT, MUZAFFARNAGAR SHIVJI PALACE HOTEL & CLUB PVT LTD AACCS6882R SHRI ANIL JAIN, ADV. 9 3366/DEL/2018 2013-14 ACIT, CIRCLE- 39(1), NEW DELHI TANYA MAHAJAN BALPM4652A -- 10 3237/DEL/2018 2012-13 ITO, WARD- 27(1), NEW DELHI UNITED LEASING & INDUSTRIES LTD AAACU0323M -- 11 4496/DEL/2019 2013-14 JCIT(OSD), CC- 1, NOIDA ANIL MITTAL AJKPA4939R SHRI SHIV KUMAR ARORA, CA 12 3599/DEL/2018 2009-10 DCIT, CC-15, NEW DELHI SUMATI GARG AQYPG6765E -- 13 4188/DEL/2019 2014-15 ITO, WARD-2, SONEPAT JOGI RAM AIPPR0517C -- 14 3063/DEL/2018 2009-10 ACIT, CC-20, NEW DELHI KAAJAL AIJAZ ILMI AABPI4222R DR. RAKESH GUPTA, ADV. 15 3064/DEL/2018 2010-11 ACIT, CC-20, NEW DELHI KAAJAL AIJAZ ILMI AABPI4222R DR. RAKESH GUPTA, ADV. 16 3267/DEL/2018 2009-10 DCIT, CC-28, NEW DELHI KLAXON TRADING (P) LTD AAACK3487E SHRI V. RAJA KUMA R ADV. 17 3939/DEL/2018 2013-14 ADDL.CIT, SR-5, NEW DELHI KARE PARTNERS GROUP P. LTD AAKCA2081L -- 18 4184/DEL/2018 2012-13 DCIT, CC-1, GURGAON KANSAR PROJECTS P. LTD AADCK2358K -- 19 4211/DEL/2018 2011-12 ACIT, CC-30, NEW DELHI KUBER PRODUCTS PVT LTD AABCK6519J SHRI P.C. YADAV, ADV. AND DR. RAVI GUPTA, ADV. AND MS. MANJU BALA YADAV 20 4758/DEL/2019 2010-11 ITO, WARD- 17(2), NEW DELHI MOTIRAM PHARMACEUTICALS P.LTD. AAFCM8609R