JCIT, (OSD) Central Circle , Noida V. Pradeep Tyagi, Faridabad

ITA 4505/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4417 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2008-2009
• Appeal Filed On: 16-05-2019
• Court: TRIBUNAL

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.4430 4430 4430 4430/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 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -23( 23( 23( 23(2), 2),2), 2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S SEAVIEW DEVELOPERS LTD., M/S SEAVIEW DEVELOPERS LTD., M/S SEAVIEW DEVELOPERS LTD., M/S SEAVIEW DEVELOPERS LTD., 1005, ROOTS TOWER, PLOT NO.7, 1005, ROOTS TOWER, PLOT NO.7, 1005, ROOTS TOWER, PLOT NO.7, 1005, ROOTS TOWER, PLOT NO.7, DISTRICT CENTRE, LAXMI NAGAR, DISTRICT CENTRE, LAXMI NAGAR, DISTRICT CENTRE, LAXMI NAGAR, DISTRICT CENTRE, LAXMI NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 052. 110 052. 110 052. 110 052. PAN : AAJCS4143C. PAN : AAJCS4143C. PAN : AAJCS4143C. PAN : AAJCS4143C. (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.4430/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 (SUPRA) READ WITH CIRCULAR DATED 11.07.2018 (SUPRA) . CBDT, VIDE CLARIFICATION APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI ANUNAV KUMAR, ADVOCATE, SHRI LALIT MOHAN, CA, SHRI DEEPESH GARG, ADVOCATE AND SHRI PULKIT ADVANI FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4430/DEL/2018 & 19 OTHERS 2 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-4430/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4430/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 4430/DEL-2018 2013-14 DCIT, CIRCLE-23(2), NEW DELHI SEAVIEW DEVELOPERS PVT. LTD. AAJCS4143C -- 2 5319/DEL-2018 2014-15 ITO, WARD-7(1), NEW DELHI UMESH GARG AAGPG1437P -- 3 6091/DEL-2018 2014-15 ACIT, CIRCLE-26(1), NEW DELHI VEDANTA LTD. AACCS7101B -- 4 6545/DEL-2018 2013-14 ACIT, CIRCLE-29(1), NEW DELHI UMRITHA INFRASTRUCTURE DEVELOPMENT LLP AACFU6739L -- 5 6761/DEL-2018 2015-16 ACIT(OSD), NOIDA SUBHASH BH ARTIA (HUF) AAMHS8709D -- 6 6762/DEL-2018 2009-10 ITO, WARD-3(4), NOIDA SUBHASH CHAND AAOPC6134F -- 7 6772/DEL-2018 2014-15 ITO, WARD-3(3), NOIDA SANJAY KUMAR JAIN ABSPJ1313J -- 8 190/DEL-2019 2014-15 ADDL. CIT SPECIAL RANGE-3, NEW DELHI YOSHITAKA KAJITA AGTPK9869L -- 9 526/DEL-2019 2014-15 DCIT (INTL. TAXATION)CIRCLE - 3 (1) (1), NEW DELHI RUSSELL REYNOLDS ASSOCIATES INC. AALFR6258C -- 10 775/DEL-2019 2014-15 ACIT CENTRAL CIRCLE -26 (2), NEW DELHI VOSSLOH BEEKAY CASTING LTD. AAACB4091K -- 11 776/DEL-2019 2015-16 ACIT CENTRAL CIRCLE -26 (2), NEW DELHI RAJESH KUMAR AAHPK9987F -- 12 876/DEL-2019 2010-11 ACIT CIRCLE - 21 (2), NEW DELHI REXCIN HEALTHCARE P. LTD. AACCR6447D SHRI ANUNAV KUMAR ADV 13 1890/DEL-2019 2008-09 DCIT, CENTRAL CIRCLE - 14, NEW DELHIQ WITNESS CONSTRUCTION (P) LTD. AAECM0199B SHRI LALIT MOHAN, CA 14 2286/DEL-2019 2013-14 ITO, WARD- 49 (1), NEW DELHI PRADEEP KUMAR SHARMA AWLPK0409J -- 15 2666/DEL-2019 2009-10 ITO, WARD-2 (4), NOIDA PRADEEP SHRIVASTAVA ASXPS8358Q -- 16 3969/DEL-2019 2007-08 ACIT, CIRCLE - 26 (1), NEW DELHI VESTERGAARD FRANDSEN INDIA PVT. LTD. AAACV7479B -- 17 4505/DEL-2019 2008-09 JCIT (OSD), CENTRAL CIRCLE-1, NOIDA PRADEEP TYAGI AHJPT7564J SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 18 4506/DEL-2019 2009-10 JCIT (OSD), CENTRAL CIRCLE, NOIDA PRADEEP TYAGI AHJPT7564J SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 19 4507/DEL-2019 2010-11 DCIT, CENTRAL CIRCLE, NOIDA PRADEEP TYAGI AHJPT7564J SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 20 4508/DEL-2019 2011-12 DCIT, CENTRAL CIRCLE, NOIDA PRADEEP TYAGI AJKPA4939R SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV.