ITO, Gurgaon V. Sh. Harender Singh Prop., New Delhi

ITA 4300/DEL/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4779 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 04-08-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: C, NEW DELHI) BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO:- 5265/DEL/2014 ( ASSESSMENT YEAR: 2010-11) DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, NEW DELHI. VS. M/S AMRAPALI EDEN PARK DEVELOPERS PVT. LTD., C-56/40, SECTOR-62, NOIDA (U.P.) PAN NO.-AAHCA6217B APPELLANT RESPONDENT CROSS OBJECTION NO.-132/DEL/2015 (ARISING OUT OF ITA NO:- 5265/DEL/2014) ( ASSESSMENT YEAR: 2010-11) M/S AMRAPALI EDEN PARK DEVELOPERS PVT. LTD., C-56/40, SECTOR-62, NOIDA (U.P.) PAN NO.-AAHCA6217B VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, NEW DELHI. APPELLANT RESPONDENT ITA NO:- 5268/DEL/2014 ( ASSESSMENT YEAR: 2010-11) DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, NEW DELHI. VS. M/S AMRAPALI HOMES PROJECT PVT. LTD., C-56/40, SECTOR-62, NOIDA (U.P.) 2 ITA NO.-5265/DEL/2014 & 7 OTHERS. PAN NO. - AAFCA2154B APPELLANT RESPONDENT CROSS OBJECTION NO.-135/DEL/2015 (ARISING OUT OF ITA NO:- 5268/DEL/2014) ( ASSESSMENT YEAR: 2010-11) M/S AMRAPALI HOMES PROJECT PVT. LTD., C-56/40, SECTOR-62, NOIDA (U.P.) PAN NO.-AAFCA2154B VS. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-7, NEW DELHI. APPELLANT RESPONDENT ITA NO:- 4300/DEL/2016 ( ASSESSMENT YEAR: 2010-11) ITO, WARD-2(1), GURGAON. VS. SH. HARENDER SINGH PROP. STATE EXPRESS A-3/3A, GREEN APARTMENTS, PASCHIM VIHAR, NEW DELHI. PAN NO.-ADEPH7713A APPELLANT RESPONDENT ITA NO:- 5286/DEL/2016 ( ASSESSMENT YEAR: 2013-14) ITO, WARD- 12(2), NEW DELHI. VS. M/S INDEEN BIOPOWER LTD., 268, UDAY PARK, MASJID MOTH, NEW DELHI-110049. PAN NO.-AABCI6240A APPELLANT RESPONDENT 3 ITA NO.-5265/DEL/2014 & 7 OTHERS. ITA NO:- 4305/DEL/2016 ( ASSESSMENT YEAR: 2012-13) ITO(E) WARD-1(2), NEW DELHI. VS. M/S INSPIRE NETWORK FOR ENVIRONMENT, S-212, 2 ND FLOOR, PANCHSHEEL PARK, NEW DELHI-110017. PAN NO.-AAATW0494N APPELLANT RESPONDENT ITA NO:- 1537/DEL/2013 ( ASSESSMENT YEAR: 2006-07) ITO, WARD-10(3), NEW DELHI. VS. M/S GREEN VALLEY TOWER PVT. LTD., M-11, CONNAUGHT PLACE, NEW DELHI-110001. PAN NO.-AAACG4032B APPELLANT RESPONDENT REVENUE BY : SMT. MEETA SINGH, CIT (DR) IN ITA NOS. 5265 & 5268/DEL/2014 & C.O. 132 & 135/DEL/2015. SMT. ASHIMA NEB, SR. DR IN ITA NOS-4300, 5286,4305/DEL/16 & 1537/DEL/2013 ASSESSEE BY : SH. NEERAJ JAIN, CA IN ITA NO. 5286/DEL/2016 SH. RUCHESH SINHA, ADV. ( IN ITA NO. 4305/DEL/2016) SH. AJAY BHAGWANI, CA (IN ITA NO. 1537/DEL/2013) NONE APPEARED IN REMAINING APPEAL AND CROSS-OBJECTIONS. 4 ITA NO.-5265/DEL/2014 & 7 OTHERS. DATE OF HEARING : 08.08.2018. DATE OF PRONOUNCEMENT : 08/08/2018. ORDER PER BENCH THESE ORDERS SHALL DISPOSED OF ALL THE ABOVE DEPART MENTAL APPEALS AS WELL AS CROSS OBJECTIONS FILED AGAINST THE DIFFERENT ORDERS OF THE LD. CIT(A). 2. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL A PPEALS ARE LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT DEPARTMENT SHAL L NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONET ARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPEC TIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PEN DING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED CIT(DR ) AND SR. DR IN VIEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEA LS. WE MAY ALSO NOTE THAT THE APPEALS OF THE DEPARTMENT ABOVE WOULD NOT FALL WITH IN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, THE DEPARTMENTAL APP EALS ARE NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUCTION OF THE BOARD. TH E DEPARTMENTAL APPEALS ARE DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED CIT(DR) AND SR. DR. 3. IN THE TWO CROSS-OBJECTIONS ABOVE, NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEVER, WE FIND THAT THE GROUNDS OF CROSS-OBJECTIO NS HAVE BEEN RAISED ONLY IN SUPPORT OF THE ORDER OF THE LD. CIT(A), WHEREBY LD. CIT(A) HAS CANCELLED THE 5 ITA NO.-5265/DEL/2014 & 7 OTHERS. ASSESSMENT AND ANNULLING THE ASSESSMENT ORDERS U/S 153(C) OF THE INCOME TAX ACT. SINCE THE DEPARTMENTAL APPEALS HAVE BEEN DISMISSED IN THOSE CROSS-OBJECTIONS BECAUSE OF THE LOW TAX EFFECT, THEREFORE, BOTH THE CROSS-OBJECTIONS HAVE BECOME INFRUCTUOUS AND ARE ACCORDINGLY DISMISSED. 4. IN THE RESULT, ALL THE DEPARTMENTAL APPEALS AND CROSS OBJECTIONS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08/8/2018 SD/- SD/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 08.08.2018 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 6 ITA NO.-5265/DEL/2014 & 7 OTHERS. DATE OF DICTATION 08/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 08/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 8/8/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 8 /8/2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 8/8/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER