ITO (E), New Delhi V. Data Security Councel of India, New Delhi

ITA 467/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4199 (ITAT-DELHI)
• 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: 27-01-2017
• 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.2499 2499 2499 2499/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 2012 2012 2012 2012- -- -1 11 13 33 3 DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -2 22 25 55 5( (( (1 11 1), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S TECPRO INFRASTRUCTURE M/S TECPRO INFRASTRUCTURE M/S TECPRO INFRASTRUCTURE M/S TECPRO INFRASTRUCTURE PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., 106, PLOT NO.4, VISHWADEEP 106, PLOT NO.4, VISHWADEEP 106, PLOT NO.4, VISHWADEEP 106, PLOT NO.4, VISHWADEEP TOWER, DISTRICT CENTRE, TOWER, DISTRICT CENTRE, TOWER, DISTRICT CENTRE, TOWER, DISTRICT CENTRE, JANAKPURI, JANAKPURI, JANAKPURI, JANAKPURI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 058. 110 058. 110 058. 110 058. PAN : AACCT7826N. PAN : AACCT7826N. PAN : AACCT7826N. PAN : AACCT7826N. (APPELLANT) (RESPONDENT) AND 18 AND 18 AND 18 AND 18 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.2499/DEL/2018 AND 18 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 P.C. YADAV, ADVOCATE, DR. RAVI GUPTA, ADVOCATE, MS. MANJU BALA YADAV, ADVOCATE, SHRI KSHITIZ GARG, ADVOCATE AND SHRI AMOL SINHA, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-2499/DEL/2018 & 18 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-2499/DEL/2018 & 18 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-2499/DEL/2018 & 18 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 2499/DEL/2018 2012-13 DCIT, CIRCLE-25(1), NEW DELHI TECPRO INFRASTRUCTURE P. LTD. AACCT7826N -- 2 4049/DEL/2019 2009-10 ACIT, CIRCLE-5(1), NEW DELHI BUREAU VERITAS CONSUMER PRODUCT AAACM6792J -- 3 2669/DEL/2018 2014-15 ACIT, CIRCLE-61(1), NEW DELHI SAVITA NAGPAL AACPN9059L -- 4 3001/DEL/2018 2014-15 DCIT, CC, KARNAL SHIV KUMAR GARG AAWPG2346K -- 5 2526/DEL/2018 2007-08 DCIT, CIRCLE-1, MEERUT K D PRINTS PVT. LTD. AAACK7904Q -- 6 2903/DEL/2018 2009-10 DCIT, CIRCLE-1, FARIDABAD LAKHANI INDIA LTD. AAACL3113G -- 7 4212/DEL/2018 2013-14 ACIT, CC-30, NEW DELHI KUBER TABACCO PRODUCTS P. LTD. AAACK0509K SHRI P.C. YADAV, ADV. AND DR. RAVI GUPTA, ADV. AND MS. MANJU BALA YADAV 8 4277/DEL/2018 2012-13 ITO, WARD-15(1), NEW DELHI LA CHEM ORGANICS LTD. AAACL1964D -- 9 6384/DEL/2018 2010-11 ACIT, CC-8, NEW DELHI KRISHAN KUMAR AAEPK8794P -- 10 6385/DEL/2018 2011-12 ACIT, CC-8, NEW DELHI KRISHAN KUMAR AAEPK8794P -- 11 6386/DEL/2018 2012-13 ACIT, CC-8, NEW DELHI KRISHAN KUMAR AAEPK8794P -- 12 237/DEL-2017 2012-13 ACIT, CC-25, NEW DELHI DIGICALL TELESERVICES P. LTD. AABCP9794Q SHRI KSHIT IZ GARG, ADV. AND SHRI AMOL SINHA, ADV. 13 467/DEL-2017 2013-14 ITO(E), WARD-1(3), NEW DELHI DATA SECURITY COUNCEL OF INDIA AACCD9781G -- 14 493/DEL-2017 2006-07 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 15 CO 70/DEL- 2017 2006-07 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 16 494/DEL-2017 2007-08 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 17 CO 71/DEL- 2017 2007-08 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 18 495/DEL-2017 2008-09 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C -- 19 CO 72/DEL- 2017 2008-09 ACIT, C.CIRCLE-3, NEW DELHI CHARU SHEKHAR GUPTA AAAPG6913C --