ITO(E), Rohtak V. Maharaja Agrasen Education Trust, Jhajjar

ITA 4704/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4241 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 21-07-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HAVE BEEN LISTED
• Keywords: Tax effect

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.3527 3527 3527 3527/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2012 22 2- -- -13 1313 13 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -16(2), 16(2), 16(2), 16(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. V VV VS. S.S. S. M/S MIRKANA ENGINEERING M/S MIRKANA ENGINEERING M/S MIRKANA ENGINEERING M/S MIRKANA ENGINEERING PVT.LTD., PVT.LTD., PVT.LTD., PVT.LTD., A AA A- -- -19, MCIE, MATHURA ROAD, 19, MCIE, MATHURA ROAD, 19, MCIE, MATHURA ROAD, 19, MCIE, MATHURA ROAD, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 044. 110 044. 110 044. 110 044. PAN : AAACM5513F. PAN : AAACM5513F. PAN : AAACM5513F. PAN : AAACM5513F. (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.3527/DEL/2017 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 AKSHAT JAIN, FCA AND SHRI ANUNAV KUMAR, ADVOCATE, FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-3527/DEL/2017 & 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-3527/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-3527/DEL/2017 & 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 3527/DEL/2017 2012-13 ACIT, CIRCLE-16(2), NEW DELHI MIRKANA ENGINEERING PVT LTD AAACM5513F -- 2 3863/DEL/2017 2012-13 ACIT, CIRCLE-18(2), NEW DELHI NOGLE TECHNOLOGIES PVT LTD AADCN5003G -- 3 3939/DEL/2017 2008-09 ACIT, CC-16, NEW DELHI MOUNT VALLEY PVT LTD AAECM0747P -- 4 4116/DEL/2017 2013-14 ITO, WARD-17(1), NEW DELHI MORPHOGENESIS ENGINEERING CONSULTANTS (P) LTD AACCM9571H -- 5 4512/DEL/2017 2012-13 ADDL.CIT, SR-7, NEW DELHI ORIENTAL SOUTH DELHI HOTELS PVT LTD AAACO1473A -- 6 4704/DEL/2017 2013-14 ITO(EXEMPTIONS), ROHTAK MAHARAJA AGRASEN EDUCATION TRUST AAATM7929A -- 7 4548/DEL/2017 2011-12 DCIT, CIRCLE-17(2), NEW DELHI NACHI MOTHERSON PRECISION LTD AADCN4266B -- 8 4879/DEL/2017 2013-14 ACIT, CC-2, NEW DELHI M.V.REALTORS & AMUSEMENT PVT LTD AAHCM9419M -- 9 3908/DEL/2017 2010-11 ITO, WARD-25(3), NEW DELHI TIME BOUND CONTRACTS PVT LTD AACCT1772B SHRI AKSHAT JAIN, FCA 10 4246/DEL/2017 2013-14 ITO, WARD-4, ROHTAK SUKHDEV PRASAD AFHPP4915K -- 11 4295/DEL/2017 2006-07 ITO, WARD-35(2), NEW DELHI RAM KANDOI AGFPK5089G -- 12 4397/DEL/2017 2010-11 ACIT, CC-3, NEW DELHI TH ESTATES PVT LTD AACCT6570H -- 13 4780/DEL/2017 2012-13 ACIT, CIRCLE-27(2), NEW DELHI XCITE COMMUNICATIONS PVT LTD AAACX0658A -- 14 4805/DEL/2017 2014-15 ACIT(E), CIRCLE- 2(1), NEW DELHI YOUNG WOMENS CHRISTIAN ASSOCIATION OF INDIA AAATY0787E -- 15 4890/DEL/2017 2011-12 ACIT, CC-2, NEW DELHI SURANA BUILDTECH PVT LTD AAPCS0830E -- 16 4894/DEL/2017 2011-12 ACIT, CC-2, NEW DELHI TEAM BUILDCON PVT LTD AACCT4991L -- 17 5232/DEL/2017 2013-14 ITO, WARD-24(2), NEW DELHI STERLING ORNAMENTS PVT LTD AAICS9774J -- 18 4346/DEL/2017 2009-10 DCIT, CC-1, FARIDABAD VAE VKN INDSUTRIES PVT LTD AAACV3943J -- 19 6267/DEL/2017 2014-15 ITO(E), WARD-1(2), NEW DELHI INDIAN NATIONAL THEATRE TRUST AAATI1040E SHRI ANUNAV KUMAR ADV 20 7239/DEL/2017 2009-10 DCIT, CIRCLE-11(1), NEW DELHI HBA INTERNATIONAL INDIA PVT LTD AACH2968Q