ITO, Ward-21(4), New Delhi V. Roopa Constructions P.Ltd, New Delhi

ITA 5173/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3156 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 09-08-2017
• 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.551 551 551 551/DEL/201 /DEL/201 /DEL/201 /DEL/2018 88 8 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2009 0909 09- -- -10 1010 10 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -21(4), 21(4), 21(4), 21(4), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S RUKMINI POLYTUB M/S RUKMINI POLYTUB M/S RUKMINI POLYTUB M/S RUKMINI POLYTUBES PVT.LTD., ES PVT.LTD., ES PVT.LTD., ES PVT.LTD., X XX X- -- -55/102, LOHA MANDI, 55/102, LOHA MANDI, 55/102, LOHA MANDI, 55/102, LOHA MANDI, NARAINA, NARAINA, NARAINA, NARAINA, DELHI DELHI DELHI DELHI 110 028. 110 028. 110 028. 110 028. PAN : AACCR8167Q. PAN : AACCR8167Q. PAN : AACCR8167Q. PAN : AACCR8167Q. (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.551/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 V. RAJA KUMAR, ADVOCATE, SHRI VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE, SHRI LALIT MOHAN, CA AND SHRI MANONEET DALAL, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-551/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-551/DEL/2018 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-551/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) 1 551/DEL/2018 2009-10 ITO, WARD 21(4), NEW DELHI RUKMINI POLYTUBES PVT. LTD. AACCR8167Q -- 2 921/DEL/2018 2008-09 ACIT, CENTRAL CIRCLE 26, NEW DELHI PARAG DALMIA AAAPD3725B -- 3 1419/DEL/2018 2014-15 ACIT, CENTRAL CIRCLE 27, NEW DELHI ULTIMATE FLEXIPACK LTD. AAACU6565D -- 4 933/DEL/2018 2013-14 DCIT, CENTRAL CIRCLE, 28, NEW DELHI RAJESH DUA AAHPD5056G SHRI V. RAJA KUMAR ADV. 5 1018/DEL/2018 2011-12 ADDL CIT SPL RANGE 7, NEW DELHI PAWAN HANS LTD. AAACP1561A SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 6 1018/DEL/2018 2008-09 ITO, WARD 58(2), NEW DELHI PARVINDER BHATIA ALVPB3714G -- 7 677/DEL/2018 2006-07 ITO, WARD 23(4), NEW DELHI SIVA ELECTRONICA INDIA PVT. LTD. AABCS5444E SHRI LALIT MOHAN, CA 8 678/DEL/2018 2007-08 ITO, WARD 23(4), NEW DELHI SIVA ELECTRONICA INDIA PVT. LTD. AABCS5444E SHRI LALIT MOHAN, CA 9 697/DEL/2018 2012-13 DCIT, CENTRAL CIRCLE 28, NEW DELHI ULTIMATE FLEXIPACK LTD. AAACU6565D -- 10 840/DEL/2018 2008-09 ACIT CIRCLE 24(1), NEW DELHI SMP SERUITIES LTD. AABCS2487B -- 11 968/DEL/2018 2014-15 ACIT CIRCLE 3(1)(2), INTL TAXTN, NEW DELHI SARENS BESTUUR NV AATCS2550B -- 12 1013/DEL/2018 2014-15 ITO, WARD 3(5), HAPUR SALA UDDIN SAIFI BEIPS3427N -- 13 5050/DEL-2019 2012-13 ITO, WARD 65(3), NEW DELHI MEENAKSHI SINGH (L/H OF MAJOR GENERAL (RATD.) RAJESHWAR SINGH) ADLPS4300F -- 14 4914/DEL/2017 2010-11 DCIT, CIRCLE-3, GURGAON REGUS GURGAON METROPOLITAN BUSINESS CENTRE P. LTD. AADCR7347H SHRI MANONEET DALAL ADV. 15 4915/DEL/2017 2011-12 DCIT, CIRCLE-3, GURGAON REGUS GURGAON METROPOLITAN BUSINESS CENTRE P. LTD. AADCR7347H SHRI MANONEET DALAL ADV. 16 5149/DEL/2017 2013-14 ITO, WARD-47(1), NEW DELHI PURSHOTTAM DAS SINGHAL AADPD9998H -- 17 5153/DEL/2017 2012-13 DCIT, CIRCLE 20(1), NEW DELHI PURI OIL MILLS LTD. AAACP3653M -- 18 5173/DEL/2017 2012-13 ITO, WARD 21(4), NEW DELHI ROOPA CONSTRUCTIONS P.LTD. AAACR4770R -- 19 5242/DEL/2017 2007-08 ACIT, CIRCLE 2(1)(2), INTERNATIONAL TAXATION, DELHI RENU JAIN ACQPJ2485G -- 20 5258/DEL/2017 2013-14 ITO, EXEMPTION PARAMOUNT P UBLIC SCHOOL EDUCATION SOCIETY AABAP1789K --