ACIT, Circle-19(2), New Delhi V. P & R Infraprojects Ltd, New Delhi

ITA 4945/DEL/2018

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4312 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 1 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 12-07-2018
• 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.4943 4943 4943 4943/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2008 0808 08- -- -09 0909 09 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -19(2), 19(2), 19(2), 19(2), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS VSVS VS. .. . M/S P & R INFRAPROJECTS LTD., M/S P & R INFRAPROJECTS LTD., M/S P & R INFRAPROJECTS LTD., M/S P & R INFRAPROJECTS LTD., 89, LOK NAYAK APARTMENT, 89, LOK NAYAK APARTMENT, 89, LOK NAYAK APARTMENT, 89, LOK NAYAK APARTMENT, SECTOR SECTOR SECTOR SECTOR- -- -9, ROHINI, 9, ROHINI, 9, ROHINI, 9, ROHINI, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 085. 110 085. 110 085. 110 085. PAN : AADCP6635J. PAN : AADCP6635J. PAN : AADCP6635J. PAN : AADCP6635J. (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.4943/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 : MS. SWETA BANSAL, CA, SHRI PANKAJ, SHRI AKSHAT JAIN, FCA, SHRI DEEPESH GARG, ADVOCATE AND SHRI PULKIT ADVANI, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4943/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-4943/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4943/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 4943/DEL/2018 2008-09 ACIT, CIRCLE 19(2), NEW DELHI P & R INFRAPROJECTS LTD. AADCP6635J MS. SWETA BANSA L CA 2 4945/DEL/2018 2013-14 ACIT, CIRCLE 19(2), NEW DELHI P & R INFRAPROJECTS LTD. AADCP6635J MS. SWETA BANSA L CA 3 5060/2018 2013-14 DCIT, CIRCLE- 21(1), NEW DELHI RED FORT SHAHJAHAN PROPERTIES PVT. LTD. AADCR6247E SHRI PANKAJ (CLEINT) 4 5333/2018 2015-16 ADDL.CIT, SPECIAL RANGE- 7, NEW DELHI P. L. ENGINEERING LTD. AAKCS4126L SHRI AKSHAT JAIN, FCA 5 4504/DEL/2019 2013-14 JCIT(OSD), NOIDA VIPIN TYAG I ABAPT9214A SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 6 1654/DEL/2018 2014-15 ITO(E), WARD-2(2), NEW DELHI SHRI SANATAN DHARAM SABHA ( SHRI RAM MANDIR) AAATS4690Q -- 7 1837/DEL/2018 2008-09 DCIT, CC, NOIDA SHIKHA TIWA RI BBDPS3697A -- 8 1838/DEL/2018 2009-10 DCIT, CC, NOIDA SHIKHA TIWA RI BBDPS3697A -- 9 1840/DEL/2018 2013-14 DCIT, CC, NOIDA SHIKHA TIWA RI BBDPS3697A -- 10 2110/DEL/2018 2015-16 DCIT, CIRCLE-2, MUZAFFARNAGAR SHANTI CHEMSTEEL PVT. LTD. AAICS8818D -- 11 CO 116/DEL/2018 2015-16 DCIT, CIRCLE-2, MUZAFFARNAGAR SHANTI CHEMSTEEL PVT. LTD. AAICS8818D -- 12 2157/DEL/2018 2008-09 ITO, WARD-23(3), NEW DELHI SHREE SHREE RADHA SWAMY PLASTICS LTD. AABCS8540F -- 13 2167/DEL/2018 2008-09 ITO, WARD-36(5), NEW DELHI SUNITA THUKRAL ABHPT3802B -- 14 4510/DEL/2019 2013-14 DCIT, CC, NOIDA PRADEEP TY AGI AHJPT7564J SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 15 2262/DEL/2018 2013-14 ACIT, CC-26, NEW DELHI SANJAY DALMIA AADPD9438N -- 16 2276/DEL/2018 2010-11 ACIT, CC-15, NEW DELHI INDO GULF INFRASTRUCURE & INVESTMENT P. LTD. AABCI2316R MS. SWETA BANSAL CA 17 2329/DEL/2018 2013-14 ITO, WARD-2(5), MEERUT SPACE TIME AND RESEARCH P. LTD. AAMCS4789D -- 18 2358/DEL/2018 2013-14 ITO(E), WARD-2(2), NEW DELHI ST. JOHN AMBULANCE ASSOCIATION AADTS7703H -- 19 2466/DEL/2018 2009-10 ITO(E), WARD-2(1), NEW DELHI SAHYADRI TRUST AAATS1749N -- 20 CO 107/DEL/2018 2009-10 ITO(E), WARD-2(1), NEW DELHI SHAYADRI TRUST AAATS1749N --