JCIT (OSD) Central Circle-I, Noida V. Vipin Tyagi, Noida

ITA 4502/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3279 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2009-2010
• Appeal Filed On: 16-05-2019
• 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.4415 4415 4415 4415/DEL/201 /DEL/201 /DEL/201 /DEL/2019 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2011 11 1- -- -12 1212 12 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -38(3), 38(3), 38(3), 38(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SHRI RAGHUBIR SIN SHRI RAGHUBIR SIN SHRI RAGHUBIR SIN SHRI RAGHUBIR SINGH GULERIA, GH GULERIA, GH GULERIA, GH GULERIA, 439, POCKET C 439, POCKET C 439, POCKET C 439, POCKET C- -- -8, SECTOR 8, SECTOR 8, SECTOR 8, SECTOR- -- -8, 8,8, 8, ROHINI, ROHINI, ROHINI, ROHINI, DELHI DELHI DELHI DELHI 110 085. 110 085. 110 085. 110 085. PAN : AAGPG3560R. PAN : AAGPG3560R. PAN : AAGPG3560R. PAN : AAGPG3560R. (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.4415/DEL/2019 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 LALIT MOHAN, CA, SHRI DEEPESH GARG, ADVOCATE, SHRI PULKIT ADVANI, ADVOCATE, SHRI P.K. MISHRA, CA AND SHRI AKSHAT JAIN, FCA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4415/DEL/2019 & 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-4415/DEL/2019 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4415/DEL/2019 & 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 4415/DEL/2019 2011-12 ITO, WARD-38(3), NEW DELHI RAGHUBIR SINGH GULERIA AAGPG3560R -- 2 3587/DEL/2017 2008-09 ACIT, CC-8, NEW DELHI SOHAN SINGH DHINGRA (HUF) AAAHS2838C -- 3 3581/DEL/2017 2012-13 ITO, WARD-24(1), NEW DELHI SMARTSPACE INFRASTRUCUTRE PVT LTD AAJCS2713E -- 4 5/DEL/2018 2014-15 CIT (E), LUCKNOW SAHARANPUR DE VELOPMENT AUTHORITY AAALS0359L -- 5 9/DEL/2018 2013-14 ITO, WARD-3(2), BULANDSHAHR SAHKARI GANNA VIKAS SAMITI AAHTS8347R -- 6 75/DEL/2018 2009-10 ACIT(OSD), WARD- 3(4), NOIDA SUBHASH CHAND AAOPC6134F -- 7 501/DEL/2018 2014-15 ACIT, CIRCLE-61(1), NEW DELHI SUSHAM DHAWAN AAKPD2819E -- 8 679/DEL/2018 2008-09 ITO, WARD-23(4), NEW DELHI SIVA ELECTRONICS INDIA PVT LTD AABCS5444E SHRI LALIT MOHAN, CA 9 4501/DEL/2019 2008-09 JCIT(OSD), CC-1, NOIDA VIPIN TYAGI AJKPA4939R MR. DEEPESH GARG, ADV. AND MR. PULKIT ADVANI, ADV. 10 953/DEL/2018 2011-12 ACIT, CC-1, NEW DELHI KAMLESH GUPTA ABCPG9838M SHRI P.K. MISHRA, CA 11 954/DEL/2018 2012-13 ACIT, CC-1, NEW DELHI KAMLESH GUPTA ABCPG9838M SHRI P.K. MISHRA, CA 12 955/DEL/2018 2013-14 ACIT, CC-1, NEW DELHI KAMLESH GUPTA ABCPG9838M SHRI P.K. MISHRA, CA 13 956/DEL/2018 2014-15 ACIT, CC-1, NEW DELHI KAMLESH GUPTA ABCPG9838M SHRI P.K. MISHRA, CA 14 4502/DEL/2019 2009-10 JCIT(OSD), CC-1, NOIDA VIPIN TYAGI ABAPT9214A SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 15 62/DEL/2018 2009-10 ITO, WARD-1(3), NOIDA DHARAMPAL SINGH YADAV AEKPY9390K -- 16 4990/DEL/2019 2010-11 DCIT, CC-07, NEW DELHI VARUN BEVERAGES (INTL) LTD. AAACG7763M SHRI AKSHAT JAIN, FCA 17 778/DEL/2018 2012-13 ACIT, CC-13, NEW DELHI CONSORTIUM VYAPAR LTD AABCC0369C -- 18 4072/DEL/2019 2013-14 DCIT, CIRCLE-38(1), NEW DELHI AROGYA INTERNATIONAL AABFA0347H -- 19 854/DEL/2018 2006-07 ITO, WARD-6(2), NEW DELHI CITIZEN ISPAT PVT LTD AACCC3013C -- 20 1377/DEL/2018 2014-15 DCIT, CIRCLE-1, MUZAFFARNAGAR CHAKRADHAR CHEMICALS PVT LTD AAACC9047Q --