Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3161 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2002-2003
Appeal Filed On
01-09-2017
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.6785 6785 6785 6785/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2011 11 1- -- -12 1212 12 INCOME TAX OFFICER(E), INCOME TAX OFFICER(E), INCOME TAX OFFICER(E), INCOME TAX OFFICER(E), WARD WARD WARD WARD- -- -1(3), 1(3), 1(3), 1(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. M/S DRISHTEE FOU M/S DRISHTEE FOU M/S DRISHTEE FOU M/S DRISHTEE FOUNDATION, NDATION, NDATION, NDATION, 8 88 8 TH THTH TH FLOOR, KNOWLEDGE BOULEVARD, FLOOR, KNOWLEDGE BOULEVARD, FLOOR, KNOWLEDGE BOULEVARD, FLOOR, KNOWLEDGE BOULEVARD, PLOT NO.A PLOT NO.A PLOT NO.A PLOT NO.A- -- -8A, 8A, 8A, 8A, SECTOR SECTOR SECTOR SECTOR- -- -62, 62, 62, 62, NOIDA NOIDA NOIDA NOIDA 201 301. 201 301. 201 301. 201 301. PAN : AAAAD2313G. PAN : AAAAD2313G. PAN : AAAAD2313G. PAN : AAAAD2313G. (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.6785/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 VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE, MS. SHRUTI KHIMTA, AR AND SHRI V. RAJA KUMAR, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-6785/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-6785/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-6785/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 6785/DEL/2017 2011-12 ITO(E), WARD-1(3), NEW DELHI DRISHTEE FOUNDATION AAAAD2313G -- 2 6786/DEL/2017 2012-13 ITO(E), WARD-1(3), NEW DELHI DRISHTEE FOUNDATION AAAAD2313G -- 3 6974/DEL/2017 2013-14 DCIT, CIRCLE-7(1), NEW DELHI DANS ENERGY CONSULTING P. LTD AACCD4669D -- 4 7310/DEL/2017 2013-14 ACIT, CIRCLE- 1(2)(2)(IT), NEW DELHI DM ADVISORS INC. AAFCD0362C -- 5 7743/DEL/2017 2013-14 ACIT, CIRCLE-9(2), NEW DELHI FOREMOST ESTATES PVT LTD AAACF3494Q -- 6 7744/DEL/2017 2012-13 ACIT, CIRCLE-9(2), NEW DELHI FOREMOST ESTATES PVT LTD AAACF3494Q -- 7 7827/DEL/2017 2012-13 ITO, WARD-6(1), NEW DELHI CHRISHMATIC DEVELOPERS PVT LTD AAACC1183F -- 8 3691/DEL/2017 2006-07 ACIT, CC-17, NEW DELHI DYNASTY CONSTRUCTION PVT LTD AAACD9800C -- 9 3940/DEL/2017 2008-09 ACIT, CC-16, NEW DELHI DUGMAN ENGINEERS PVT LTD AAACD0430E -- 10 4149/DEL/2017 2013-14 ACIT, CIRCLE-61(1), NEW DELHI CONSULTANTS SOIL ENGINEERING AAAFC3686Q -- 11 4281/DEL/2017 2007-08 ITO, WARD-6(1), NEW DELHI CHAND QUALITY CONSULTANTS PVT LTD AACCC5013A -- 12 4283/DEL/2017 2012-13 ITO, WARD-6(3), NEW DELHI COUNTRY HOME PVT LTD AADCC0817D -- 13 5442/DEL/2017 2013-13 ITO, WARD-49(3), NEW DELHI CHARANJIT SINGH SARNA ABFPS9427D SHRI VED JAIN, ADV AND MS.SHURBHI GOYAL 14 5571/DEL/2017 2007-08 DCIT, CC-1, FARIDABAD EPICU AGRO P. LTD AABCE3815H -- 15 5589/DEL/2017 2002-03 DCIT, CIRCLE-1(1)(1), IT, NEW DELHI CONVERGYS CUSTOMER MANAGEMENT GROUP INC. AACCC8989M MS. SHRUTI KHIMTA, AR 16 5642/DEL/2017 2012-13 DCIT, CIRCLE-1(1)(2), IT, NEW DELHI BRITISH AIRWAYS PLC (INDIA BRANCH) AABCB7987R -- 17 5647/DEL/2017 2011-12 ACIT, CIRCLE-5(2), NEW DELHI CENTRAL WAREHOUSING CORP. AAACC1206D SHRI V. RAJA KUMAR ADV. 18 5670/DEL/2017 2014-15 ITO, KHATAULI, MUZAFFARNAGAR CANE DEVELOPMENT COUNCIL AAALC0278L -- 19 3589/DEL/2017 2010-11 ACIT, CC-8, NEW DELHI SOHAN SINGH DHINGRA (HUF) AAAHS2838C -- 20 3590/DEL/2017 2011-12 ACIT, CC-8, NEW DELHI SOHAN SINGH DHINGRA (HUF) AAAHS2838C --
