Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 3979 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
6 year(s) 8 month(s) 14 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
13-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
17-05-2017
Assessment Year
2007-2008
Appeal Filed On
29-11-2011
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C : NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA NO:- 5405/DEL/2015 ( ASSESSMENT YEAR: 2012-13) DCIT, CIRCLE 19(2), NEW DELHI. VS. M/S P EARL POLYMERS LTD., A/97/2,OKHLA INDUSTRIAL AREA, PHASE-II, NEW DELHI-110020. PAN NO.-AAACP0182F APPELLANT RESPONDENT ITA NO:- 5550/DEL/2015 ( ASSESSMENT YEAR: 2010-11) ITO, WARD-21(1), NEW DELHI. VS. M/S RAJ KRIPAL LUMBERS LTD., 7, ARJUN NAGAR, KOTLA MUBARAKPUR, NEW DELHI-110003. PAN NO.-AAACR8639K APPELLANT RESPONDENT ITA NO:- 5537/DEL/2015 ( ASSESSMENT YEAR: 2011-12) ITO, WARD 32(2), ROOM NO.-1804, E-2, CIVIC CENTRE, NEW DELHI. VS. M/S CHEMICAL SALES & SERVICES, 145, MEHRAULI, GURGAON ROAD, NEW DELHI.-110030. PAN NO.-AAEFC0142K APPELLANT RESPONDENT ITA NO:- 4026/DEL/2015 ( ASSESSMENT YEAR: 2010-11) 2 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. ITO, WARD-32(1), NEW DELHI. VS. SHRI HARSHAD GUPTA, HOUSE NO.-104, ASOLA EXTN., FATEHPUR BERI, SULTANPUR WEST, NEW DELHI-110074. PAN NO.-ARWPG3337K APPELLANT RESPONDENT ITA NO:- 4734/DEL/2013 ( ASSESSMENT YEAR: 2010-11) ITO, WARD-12(4), C.R. BLDG., NEW DELHI. VS. M/S HORIZON BPO PVT. LTD., E-27, SOUTH EXTN-II, NEW DELHI-110049. PAN NO.-AABCH4103P APPELLANT RESPONDENT ITA NO:- 3267/DEL/2015 ( ASSESSMENT YEAR: 2011-12) DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GURGAON. VS. M/S P.B.S. FOODS PVT. LTD., 126-127, 1 ST FLOOR, VARDHMAN STAR SHOP MALL, SEC-19,FARIDABAD-121002. PAN NO.-AADCP6496R APPELLANT RESPONDENT ITA NO:- 4033/DEL/2015 ( ASSESSMENT YEAR: 2010-11) ITO, WARD-60(5), NEW DELHI. VS. M/S INDO CARRIERS, 301-302, 9-B/2, 3 RD FLOOR, NEHRU COMPLEX, PANDAV NAGAR, NEW DELHI-92. PAN NO.-AABFI0335D APPELLANT RESPONDENT 3 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. ITA NOS:- 5809 & 5810/DEL/2015 ( ASSESSMENT YEARS: 2006-07 & 2012-13) ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 3, NEW DELHI. (ERSTWHILE CENTRAL CIRCLE-13, NEW DELHI.) VS. SMT. PREETI GULATI, 42, 3 RD FLOOR, HEMKUNT COLONY, GREATER KAILASH, PHASE-1, NEW DELHI. PAN NO.-AIJPG9094P APPELLANT RESPONDENT ITA NO:- 3371/DEL/2015 ( ASSESSMENT YEAR: 2007-08) DCIT, CIRCLE-9(1), ROOM NO. 163, C.R. BUILDING, NEW DELHI. VS. M/S SUTLEJ TEXTILES AND INDUSTRIES LTD., PACHPAHAR ROAD, BHAWANIMANDI (RAJASTHAN). PAN NO.-AAJCS1850N APPELLANT RESPONDENT ITA NO:- 3581/DEL/2014 ( ASSESSMENT YEAR: 2009-10) DCIT, CIRCLE 12(1), NEW DELHI. VS. G.K. DAIRY AND MILK PRODUCTS (P) LTD., B-5, PRAGATI CHAMBERS, RANJIT NAGAR, NEW DELHI-110008. PAN NO.- AAACG3118J APPELLANT RESPONDENT ITA NOS:- 1350/DEL/2012 & 5326/DEL/2011) ( ASSESSMENT YEARS: 2007-08 & 2008-09) DCIT, CIRCLE-11(1), NEW DELHI. VS. M/S IMPULSE INTERNATIONAL PVT. LTD., B-12, NIZAMUDIN WEST, NEW DELHI-110013. 4 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. PAN NO. - AAAC17150G APPELLANT RESPONDENT FOR REVENUE : SH. A.K. YADAV, SR. DR FOR ASSESSEE : SH. A.K.SRIVASTAVA , CA (IN ITA NO. 5550/DEL/2015) SH. SHAILESH GUPTA, ADV (IN ITA NO. 5537/DEL/2015) SH. SHIVANSH PANDA, ADV. (IN ITA NO. 4737/DEL/2013) SH. SUVINAY DASS, ADV. (IN ITA NO. 3267/DEL/2015) SH. S.K. TYAGI, ADV. (IN ITA NO. 4033/DEL/2015) SH. KARAN JAIN, ADV. (IN ITA NO.-3371/DEL/2015) SH. ABHISHEK MATHUR, ADV. (IN ITA NO. 3581/DEL/2014) SH. KUNAL GOKHLE, ADV. (IN ITA NOS.-1350/DEL/2012 & 5326/DEL/2011) NONE APPEARED IN REMAINING APPEALS. DATE OF HEARING: 13.08.2018 DATE OF PRONOUNCEMENT: 13.08.2018. ORDER PER BENCH : THIS ORDER SHALL DISPOSE OFF THE ABOVE DEPARTMENT AL APPEALS FILED BY THE REVENUE. 2. WE HAVE HEARD THE LEARNED D.R. AND LEARNED COUN SEL FOR THE ASSESSEES WHOSOEVER HAVE APPEARED IN THEIR RESPECTI VE CASES. 5 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. 3. THE ABOVE MATTERS HAVE BEEN PREPONED FOR HEARIN G. NOTICE IS GIVEN TO BOTH PARTIES ON NOTICE BOARD. 4. ADMITTEDLY, THE TAX EFFECT IN THE DEPARTMENTAL APPEALS ARE LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO.3 OF 2018 DATED 11.07.2018 ISSUED BY CBDT UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEE N DIRECTED THAT DEPARTMENT SHALL NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE W HERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.20 LAKHS. IT IS ALS O DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO THE PENDI NG APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. PENDING APPEALS B ELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. LEARNED SR. D.R. IN V IEW OF THE ABOVE BOARD CIRCULAR DID NOT PRESS THE DEPARTMENTAL APPEALS. WE MAY ALSO NOTE THAT THE APPEALS OF THE DEPARTMENT ABOVE WOULD NOT FALL WITH IN THE EXCEPTIONS PROVIDED IN THE BOARD CIRCULAR. IN THE RESULT, ALL THE DEPAR TMENTAL APPEALS ARE NOT MAINTAINABLE AS HAVE BEEN FILED AGAINST THE INSTRUC TION OF THE BOARD. ALL DEPARTMENTAL APPEALS ARE DISMISSED AS WITHDRAWN/NOT PRESSED BY THE LEARNED SR. D.R. 5. COPY OF THE ORDER BE PLACED IN EACH FILE. ORDER PRONOUNCED IN THE OPEN COURT ON 13/8/2018 SD/- SD/- (PRASHANT MAHARISHI) (BHAVNES H SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13.08.2018 POOJA/- 6 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI 7 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS. DATE OF DICTATION 13/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 13/8/2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS 13 /8/2018 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 13/8 /2018 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 13 /8/2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER 8 ITA NO.-5405/DEL/2015 & 12 OTHERS APPEALS.
