Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3104 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 11 month(s) 16 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
23-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2013-2014
Appeal Filed On
06-09-2017
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.5725 5725 5725 5725/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2013 33 3- -- -14 1414 14 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX (E), INCOME TAX (E), INCOME TAX (E), INCOME TAX (E), CIRCLE CIRCLE CIRCLE CIRCLE- -- -2(1), 2(1), 2(1), 2(1), NEW DELHI NEW DELHI NEW DELHI NEW DELHI. .. . VS. VS. VS. VS. M/S SANSKRITI EDUCATION SOCIETY, M/S SANSKRITI EDUCATION SOCIETY, M/S SANSKRITI EDUCATION SOCIETY, M/S SANSKRITI EDUCATION SOCIETY, K KK K- -- -1/149 BASEMENT, 1/149 BASEMENT, 1/149 BASEMENT, 1/149 BASEMENT, CHITARANJAN PARK, CHITARANJAN PARK, CHITARANJAN PARK, CHITARANJAN PARK, NEW DELHI NEW DELHI NEW DELHI NEW DELHI 110 019. 110 019. 110 019. 110 019. PAN : AACTS9946B. PAN : AACTS9946B. PAN : AACTS9946B. PAN : AACTS9946B. (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.5725/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 DEEPESH GARG, ADVOCATE AND SHRI PULKIT ADVANI, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-5725/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-5725/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-5725/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 5725/DEL/2017 2013-14 ACIT (E), CIRCLE 2(1), NEW DELHI SANSKRITI EDUCATIONAL SOCIETY AACTS9946B -- 2 5771/DEL/2017 2014-15 ACIT, CIRCLE 23(1), NEW DELHI SHINKWANG ELECTRONICS (INDIA) PVT. LTD. AAJCS5552M -- 3 5773/DEL/2017 2012-13 ITO, WARD 37(1), NEW DELHI TIRUPATI TRADING AAEFT3136C -- 4 5862/DEL/2017 2014-15 ACIT, CIRCLE 43(1), NEW DELHI SANJEEV KUMAR AANPK4445L -- 5 6040/DEL/2017 2012-13 ITO, WARD 41(5), NEW DELHI S.T.ENTERPRISES AARFS3368N -- 6 6041/DEL/2017 2013-14 ITO, WARD 41(5), NEW DELHI S.T.ENTERPRISES AARFS3368N -- 7 6076/DEL/2017 2012-13 ITO, WARD 37(1), NEW DELHI SURENDER KUMAR AJUPK7323H -- 8 6119/DEL/2017 2013-14 ACIT, CIRCLE 2, GHAZIABAD SUPREME CERAMICS LTD AACCS6095C SHRI DEEPESH GARG, ADV. MR. PULKIT ADVANI, ADV. 9 6252/DEL/2017 2014-15 DCIT, CIRCLE 22(1), NEW DELHI SAINOV SPIRITS PVT. LTD. AALCS8633F -- 10 4841/DEL/2017 2010-11 DCIT, CENTRAL CIRCLE- II, FARIDABAD ANCHOR ALLOYS PVT. LTD. AAACA1485A -- 11 4964/DEL/2017 2007-08 ITO, WARD 2(2), NEW DELHI ALERT EXIM P.LTD. AAFCA7427H -- 12 4965/DEL/2017 2008-09 ITO, WARD 2(2), NEW DELHI ALERT EXIM P. LTD. AAFCA7427H -- 13 5316/DEL/2017 2014-15 DCIT, CIRCLE I, MUZAFFARNAGAR ARCHANA BANSAL AAQPB5677E -- 14 5475/DEL/2017 2013-14 DCIT, CIRCLE 2(1), NEW DELHI AIMIL PHARMACEUTICALS (INDIA) PVT. LTD. AAACA6166G -- 15 5483/DEL/2017 2012-13 ITO, WARD 5(1), NEW DELHI BIPS SYSTEMS LIMITED AAACB0262A -- 16 5516/DEL/2017 2014-15 ITO,WARD 40(3), NEW DELHI ARUN SINGHAL ARDPS6869F -- 17 5719/DEL/2017 2013-14 DCIT CIRCLE 2(1), NEW DELHI ALL CHECK DEALS INDIA PVT. LTD. AAHCA2143G -- 18 5971/DEL/2017 2014-15 ITO WARD 1(3), NEW DELHI ACCURE LABS P. LTD. AAECA9631J -- 19 561/DEL/2018 2008-09 ITO, WARD 21(1), NEW DELHI RAMAYANA POLYMERS PVT.LTD. AADCR4147D -- 20 568/DEL/2018 2008-09 ITO, WARD 19(2), NEW DELHI PJ APPARELS P. LTD. AAECP2978F --
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