ITO, Ward-3(5), Saharanpur V. Hariraj Kumar, Saharanpur

ITA 5699/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3090 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2012-2013
• Appeal Filed On: 05-09-2017
• 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.4674 4674 4674 4674/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2008 0808 08- -- -09 0909 09 INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, INCOME TAX OFFICER, WARD WARD WARD WARD- -- -50(3), 50(3), 50(3), 50(3), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS. VS. VS. VS. SMT. POONAM GUPTA, SMT. POONAM GUPTA, SMT. POONAM GUPTA, SMT. POONAM GUPTA, 478, DOUBLE STOREY, 478, DOUBLE STOREY, 478, DOUBLE STOREY, 478, DOUBLE STOREY, NEW RAJINDER NAGAR, NEW RAJINDER NAGAR, NEW RAJINDER NAGAR, NEW RAJINDER NAGAR, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 060. 110 060. 110 060. 110 060. PAN : AAHPG6613Q. PAN : AAHPG6613Q. PAN : AAHPG6613Q. PAN : AAHPG6613Q. (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.4674/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 APPELLANTS BY : SHRI SANJAY GOEL, CIT-DR. RESPONDENTS BY : SHRI VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE, SHRI V. MOHAN CHAURASIA, ADVOCATE, SHRI ANUNAV KUMAR, ADVOCATE, SHRI HARDEEP SINGH, CA, SHRI SARVESH KUMAR SRIVASTAVA, AR AND SHRI SHIV KUMAR ARORA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-4674/DEL/2017 & 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 PRESID PRESID PRESID PRESIDENT ENT ENT ENT VK. ITA-4674/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-4674/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 4674/DEL/2017 2008-09 ITO, WARD-50(3), NEW DELHI POONAM GUPTA AAHPG6613Q -- 2 5005/DEL/2017 2013-14 ACIT, CIRCLE 50(1), NEW DELHI JAGDISH & CO. (HUF) AABHJ6961Q -- 3 5203/DEL/2017 2013-14 ACIT, CIRCLE 47(1), NEW DELHI GURCHARAN SINGH BHATIA AHNPB4697E SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 4 5526/DEL/2017 2013-14 DCIT, CIRCLE 11(2), NEW DELHI HIMALAYAN GREEN ENERGY P. LTD. AABCH6806P -- 5 5672/DEL/2017 2014-15 ITO, MUZAFFARNAGAR GANNA VI KAS PARISHAD AAAJG1367Q -- 6 5759/DEL/2017 2014-15 ACIT, CIRCLE 59(1), NEW DELHI GOPAL CONSUMER WORLD AAHFV6205B -- 7 5828/DEL/2017 2012-13 DCIT, CIRCLE 11(2), NEW DELHI HINDUSTAN VACUUM GLASS PVT. LTD. AAACH0068G -- 8 5850/DEL/2017 2011-12 DCIT, EXEMPTION, CIRCLE GHAZIABAD IDEAL INSTITUTE OF TECHNOLOGY SOCIETY AAATI3380F -- 9 5699/DEL/2017 2012-13 ITO, WARD 3(5), SAHARANPUR HARIRAJ KUMAR AMAPK3582H SHRI V. MOHAN CHAURASIA ADV. 10 6191/DEL/2017 2008-09 ACIT, CENTRAL CIRCLE 18, NEW DELHI JAGAT OVERSEAS AAAFJ8256F -- 11 6265/DEL/2017 2013-14 ITO, EXEMPTION WARD 1(2), NEW DELHI INDIAN NATIONAL THEATRE TRUST AAATI1040E SHRI ANUNAV KUMAR ADV 12 6634/DEL/2017 2010-11 ACIT, CENTRAL CIRCLE 13, NEW DELHI JAY NIKKI INDUSTRIES LTD. AACCJ0667R -- 13 6636/DEL/2017 2008-09 ACIT, CENTRAL CIRCLE 13, NEW DELHI JNS INSTRUMENTS LTD. AAACJ7034Q -- 14 6770/DEL/2017 2013-14 ACIT, (E), CIRCLE 1(1), NEW DELHI GREEN FIELD PUBLIC SOCIETY AAATG1296L -- 15 7182/DEL/2017 2014-15 ITO, WARD 10(2), NEW DELHI GODAVARI SHILPKALA HOSPITALITY PVT. LTD. AADCG0213B -- 16 4859/DEL/2017 2014-15 ACIT, CENTRAL CIRCLE 1, NEW DELHI SAHARA HOUSING INVESTMENT CORP. LTD. AAJCS4101J SHRI HARDEEP SINGH, CA AND SHRI SARVESH KUMAR SRIVASTAVA, A.R. 17 6545/DEL/2017 2008-09 ACIT, CENTRAL CIRCLE, 26, NEW DELHI JAYANTI DALMIA AADPD9437D SHRI SHIV KUMAR ARORA, CA 18 6546/DEL/2017 2009-10 ACIT, CENTRAL CIRCLE, 26, NEW DELHI JAYANTI DALMIA AADPD9437D SHRI SHIV KUMAR ARORA, CA 19 6547/DEL/2017 2010-11 ACIT, CENTRAL CIRCLE, 26, NEW DELHI JAYANTI DALMIA AADPD9437D SHRI SHIV KUMAR ARORA, CA 20 6548/DEL/2017 2011-12 ACIT, CENTRAL CIRCLE, 26, NEW DELHI JAYANTI DALMIA AADPD9437D SHRI SHIV KUMAR ARORA, CA