JCIT(OSD) Central Circle-1, Noida V. Dinesh Kumar Tyagi, Faridabad

ITA 4511/DEL/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4382 (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: B
• Assessment Year: 2013-2014
• 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.4729 4729 4729 4729/DEL/201 /DEL/201 /DEL/201 /DEL/2019 99 9 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2014 44 4- -- -15 1515 15 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -5, SONEPAT. 5, SONEPAT. 5, SONEPAT. 5, SONEPAT. VS. VS. VS. VS. SHRI RICHPAL SINGH, SHRI RICHPAL SINGH, SHRI RICHPAL SINGH, SHRI RICHPAL SINGH, S/O S/O S/O S/O SHRI JAGE RAM, SHRI JAGE RAM, SHRI JAGE RAM, SHRI JAGE RAM, VILLAGE ASSAWARPUR, VILLAGE ASSAWARPUR, VILLAGE ASSAWARPUR, VILLAGE ASSAWARPUR, P.O. RAI, SONEPAT. P.O. RAI, SONEPAT. P.O. RAI, SONEPAT. P.O. RAI, SONEPAT. PAN : DOQPS4133R. PAN : DOQPS4133R. PAN : DOQPS4133R. PAN : DOQPS4133R. (APPELLANT) (RESPONDENT) AND 25 AND 25 AND 25 AND 25 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.4729/DEL/2019 AND 25 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 SAURAV ROHATGI, CA, SHRI DEEPESH GARG, ADVOCATE, SHRI PULKIT ADVANI, ADVOCATE, SHRI TARANDEEP SINGH, ADVOCATE, SHRI V. RAJA KUMAR, ADVOCATE AND SHRI YASH VARMANI, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4729/DEL/2019 & 25 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 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-4729/DEL/2019 & 25 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4729/DEL/2019 & 25 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 4729/DEL-2019 2014-15 ITO, WARD -5, SONIPAT RICHPAL SINGH DOQPS4133R -- 2 4730/DEL-2019 2014-15 ITO, WARD - 5, SONIPAT RAM PHAL ANSPP3735A -- 3 4732/DEL-2019 2014-15 ITO, WARD-5, SONIPAT ROHTASH AWHPR5212J -- 4 1702/DEL-2019 2015-16 DCIT CIRCLE - 5 (2), NEW DELHI CARLSON HOSPITALITY MARKETING (INDIA) PVT. LTD. AABCC5374K -- 5 2257/DEL-2019 2015-16 ITO, WARD - 61 (1), NEW DELHI EKTA KALRA ARFPK8162K -- 6 3818/DEL-2019 2013-14 ACIT, CIRCLE - 7 (1), NEW DELHI DLK DESIGN PVT. LTD. AACCD7292C SHRI SAURAV ROHATGI CA 7 4499/DEL-2019 2012-13 JCIT (OSD), CENTRAL CIRCLE-1, NOIDA CHANDA RAM BXEPR4414D SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 8 4511/DEL-2019 2013-14 JCIT (OSD), CENTRAL CIRCLE-1, NOIDA DINESH KUMAR TYAGI ADQPT4982M SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 9 4683/DEL-2019 2009-10 ITO, WARD-59 (3), NEW DELHI DEWAN BAL KRISHAN AAAPK8077H -- 10 4738/DEL-2019 2014-15 ADDL. CIT SPECIAL RANGE-3, NEW DELHI ENGINEERING PROJECTS INDIA LTD. AAACE0061C SHIR TARANDEEP SINGH, ADV. 11 4992/DEL/2019 2015-16 ITO, WARD-8 (1), NEW DELHI ECLAT LIFESTYLE PVT. LTD. AABCE7793E -- 12 169/DEL/2019 2013-14 ACIT, CIRCLE- 30 (1), NEW DELHI CONTINENTAL FOUNDATION JOINT VENTURE AAAAC0084D -- 13 261/DEL/2019 2013-14 DCIT, CIRCLE - 5 (2), NEW DELHI CENTRAL WAREHOUSING CORPORATION AAACC1206D SHRI V. RAJA KUMAR ADV. 14 262/DEL/2019 2014-15 DCIT, CIRCLE 5(2), NEW DELHI CENTRAL WAREHOUSING CORPORATION AAACC1206D SHRI V. RAJA KUMAR ADV. 15 1024/DEL/2019 2013-14 DCIT, CIRCLE 1(1), NEW DELHI DIAMOND EDUCATIONAL & WELFARE SOCIETY AAATD0902A -- 16 1203/DEL/2019 2015-16 JCIT (OSD), NEW DELHI FORTUNE INFRAHEIGHT PVT. LTD. AABCF3466B -- 17 1634/DEL/2019 2013-14 ACIT, CENTRAL CIRCLE - 28, NEW DELHI DPAG INFRAPROJECTS PVT. LTD. AADCD5961B -- 18 2365/DEL/2019 2009-10 ITO, WARD - 3 (4), NOIDA SHOBIT KUMAR ARORA AAQPA9744H -- 19 2746/DEL/2019 2015-16 ACIT (INTERNATIONAL TAXATION) CIRCLE - 3 (1) (2), NEW DELHI SMS MEVAC UK LTD AAMCS7193M -- ITA-4729/DEL/2019 & 25 OTHERS 5 20 2747/DEL/2019 2013-14 ACIT, INTERNATIONAL TAXATION CIRCLE - 3 (1) (2), NEW DELHI SPRINGER CUSTOMER SERVICE CENTRE GMBH AASCS1092B YASH VARMANI, ADV. 21 3866/DEL/2019 2014-15 ACIT SPECIAL RANGE-8, NEW DELHI SRL LIMITED AAACS2809J -- 22 4286/DEL/2019 2013-14 DCIT CENTRAL CIRCLE - 13 NEW DELHI SUNVISION AGENCIES PVT. LTD. AAMCS6997H -- 23 4625/DEL/2019 2012-13 ACIT, CIRCLE - 24 (1), NEW DELHI SNC LAVALIN INFRASTRUCTURE PVT LTD AAACS0950L -- 24 4844/DEL/2019 2014-15 ADDL. CIT SPECIAL RANGE-8, NEW DELHI SHRI LAL MAHAL LTD AAECS5326C -- 25 4854/DEL/2019 2015-16 ACIT, CICLE - 24 (1), NEW DELHI SOUTH DELHI VAULTS & CREDITS LTD AAACS1195H -- 26 4855/DEL/2019 2012-13 DCIT, CIRCLE - 24 (2), NEW DELHI SUNGROUP ENTERPRISES PVT LTD AAGCS8628B --