Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4418 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 month(s) 1 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2005-2006
Appeal Filed On
22-05-2019
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.4276 4276 4276 4276/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 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- -- -23(4), 23(4), 23(4), 23(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S SINDHUDURG LUX M/S SINDHUDURG LUX M/S SINDHUDURG LUX M/S SINDHUDURG LUXURY HOTELS & URY HOTELS & URY HOTELS & URY HOTELS & RESORTS PVT.LTD., RESORTS PVT.LTD., RESORTS PVT.LTD., RESORTS PVT.LTD., 4828/24, PRAHLAD LANE, 4828/24, PRAHLAD LANE, 4828/24, PRAHLAD LANE, 4828/24, PRAHLAD LANE, ANSARI ROAD, DARYAGANJ, ANSARI ROAD, DARYAGANJ, ANSARI ROAD, DARYAGANJ, ANSARI ROAD, DARYAGANJ, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 002. 110 002. 110 002. 110 002. PAN : AAOCS4364A. PAN : AAOCS4364A. PAN : AAOCS4364A. PAN : AAOCS4364A. (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.4276/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 APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI SURESH K. GUPTA, CA, SHRI RANJAN CHOPRA, FCA, SHRI PARTEEK GUPTA, CA AND MS. ALKA AEREN, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4276/DEL/2018 & 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-4276/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4276/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 4276/DEL/2018 2014-15 ITO, WARD 23(4), NEW DELHI SINDHUDURG LUXUREY HOTELS & RESORTS PVT. LTD. AAOCS4364A -- 2 4294/DEL/2018 2007-08 DCIT, CIRCLE 25(2), NEW DELHI TOUCH POINT BUILDMART PVT. LTD. AACCT3856C SHRI SURESH K.GUPTA, CA 3 4353/DEL/2018 2014-15 ITO, WARD 36(2), NEW DELHI SANJAY KUMAR AIZPK4813C -- 4 4688/DEL/2018 2012-13 DCIT, CIRCLE 24(2), NEW DELHI STATKRAFT MARKETS PRIVATE LTD. AAQCS6900E -- 5 4893/DEL/2018 2010-11 ACIT, CENTRAL CIRCLE 26, NEW DELHI TRILOK CHAND CHAUDHARY AAEPC0683P -- 6 5113/DEL/2018 2015-16 ADDL. CIT, SPECIAL RANGE-7, N.D. R.L. STEEL& ENERGY LTD. AAACR5809B SHRI RANJAN CHOPRA FCA 7 5120/DEL/2018 2014-15 ADDL. CIT, SPECIAL RANGE, GHAZIABAD SHIPRA ESTATE LTD. AACCS6116J SHRI PARTEEK GUPTA, CA 8 5121/DEL/2018 2015-16 ADDL. CIT, SPECIAL RANGE, GHAZIABAD SHIPRA ESTATE LTD. AACCS6116J SHRI PARTEEK GUPTA, CA 9 6426/DEL/2018 2013-14 DCIT, CIRCLE 22(1), NEW DELHI SARVESH SECURITY P. LTD. AAHCS8001P -- 10 6427/DEL/2018 2013-14 ACIT, CIRCLE 30(1), NEW DELHI SUNIL GUPTA AAAPG6347C -- 11 6477/DEL/2018 2014-15 ITO (E), WARD, GHAZIABAD SHREE VARSHNEY BHAWAN TRUST AAGTS7459B -- 12 3529/DEL/2018 2009-10 ITO, WARD - 2(5), NOIDA VIKRAM BHATIA AHMPB4285F -- 13 3540/DEL/2018 2014-15 ACIT, CIRCLE 21(1), NEW DELHI REGENT AUTOMOBILES PVT. LTD. AAACR5352H -- 14 4574/DEL/2018 2014-15 ITO, WARD 9(1), NEW DELHI. VARSHA GOEL AAKPG4378D -- 15 4783/DEL/2018 2013-14 ACIT, CIRCLE 20(2), NEW DELHI QUIPPO ENERGY PVT.LTD. AAACQ1675Q MS. ALKA AAREN, ADV. 16 4799/DEL/2018 2008-09 ITO, WARD 20(4), NEW DELHI. RACHITA PROCESSORS P. LTD. AAACR7254G -- 17 4882/DEL/2018 2011-12 ADDL. CIT, SPECIAL RANGE-7, N.D. PEC LTD. AAACT0101G -- 18 4883/DEL/2018 2013-14 ADDL. CIT, SPECIAL RANGE-7, N.D. R.L. STEEL & ENERGY LTD. AAACR5809B SHRI RANJAN CHOPRA FCA 19 4884/DEL/2018 2014-15 ADDL. CIT, SPECIAL RANGE-7, N.D. R.L. STEEL & ENERGY LTD. AAACR5809B SHRI RANJAN CHOPRA FCA 20 4655/DEL/2019 2005-06 DCIT, CIRCLE 3(1), NEW DELHI. APTIVE COMPONENTS INDIA P. LTD. AAACD0226E --
