Appeal Details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 7004 (ITAT-DELHI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 7 month(s) 30 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
31-07-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2012-2013
Appeal Filed On
01-12-2016
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : A : NEW DELHI BEFORE SHRI AMIT SHUKLA , JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA/IT(SS)A/ CO NO. APPELLANT RESPONDENT AY/ ASST. PERIOD ASSESSEE BY 6161/DEL/2016 DCIT (EXEMPTION), CIRCLE, GHAZIABAD ASSOCIATION OF MANAGEMENT STUDIES, 175 - SAKET, MEERUT 2012 - 13 NONE 2560/DEL/2015 ITO, WARD - 3(2), 6 TH FLOOR, HSIIDC BUILDING, UDYOG VIHAR, PHASE - V, GURGAON PLATFORMON E INDIA PVT. LTD., A - 55, BELVEDERE PARK, DLF PHASE - 3, GURGAON 2010 - 11 NONE 5444/DEL/2015 ACIT, TDS - NOIDA, ROOM NO.110, 1 ST FLOOR, PLOT NO. A - 2D, AAAYAKAR BHAWAN, SECTOR - 24, NOIDA JAYPEE AGRA VIKAS LTD., SECTOR - 128, NOIDA 2011 - 12 NONE 5420/DEL/2015 DCIT, CIRCLE REWARI, HARYANA NKB INFRASTRUCTURE PVT. LTD., 555, Q UTABPURA, REWARI 2011 - 12 NONE 5445/DEL/2015 ACIT, TDS - NOIDA, ROOM NO. 110, 1 ST FLOOR, PLOT NO. A - 2D, AAYAKAR BHAWAN, SECTOR - 24, NOIDA JAYPEE AGRA VIKAS LTD., SECTOR - 128, NOIDA 2012 - 13 NONE 1451/DEL/2016 ITO, WARD - 20(3), NEW DELHI RMS CONSULTANTS PVT. LTD., 7, BARAKHAMBA ROAD, NEW DELHI 2011 - 12 NONE 2 C . O. NO.110/DEL/2018 RMS CONSULTANTS PVT. LTD., NEW DELHI ITO, WARD - 20(3), NEW DELHI 2011 - 12 NONE 5202/DEL/2011 DCIT, CENTRAL CIRCLE - 6, ROOM NO. 334, ARA CENTRE, JHANDEWALAN EXTN., NEW DELHI SAHARA INDIA HOUSING CORPORATION L TD., 1, KAPOORTHALA COMPLEX, ALIGANJ, LUCKNOW 1993 - 94 NONE 288/DEL/2013 DCIT, CIRCLE - 37(1), ROOM NO. 2005, 20 TH FLOOR, BLOCK E - 2, DR. SHYAMA PRASAD MUKHERJEE CIVIC CENTRE, NEW DELHI BHARDWAJ, BHARDWAJ & ASSOCIATES, C - 58, DEFENCE COLONY, NEW DELHI 2008 - 09 NONE 5421/DEL/2015 ITO, WARD - 3, ROHTAK RAM KUMAR DUHAN, H. NO. 1076, SECTOR - 6, BAHADURGARH 2011 - 12 NONE 3567/DEL/2013 ITO, WARD - 1, SAHARANPUR AFTAAB AHMED, S/O - SH. MOHD. IIIYAS, PROP. M/S. AFTAAB BROTHERS, 5 / 338, MOHALLA QURESHIAN, SAHARANPUR 2009 - 10 NONE 4591/DEL/2015 ACIT, CIRCLE - 45(1), PRATAKSHYA BHAWAN, 19 TH FLOOR, BLOCK E - 2, CIVIC CENTRE, NEW DELHI BI RINDER SINGH CHAHAL, C - 11, RAJOURI GARDEN, NEW DELHI 2011 - 12 NONE 4660/DEL/2016 ITO, WARD - 63(6), ROOM NO. 2103, J.L. NEHRU MARG, CIVIC CENTRE, NEW DELHI BALWANT SINGH BINDRA, PROP. BINDRA TYRES, 178, JANTA M ARKET, JHANDEWALAN, NEW DELHI 2008 - 09 NONE 3 4946/DEL/2015 DCIT, CIRCLE - 19(2), NEW DELHI PRL PROJECT & INFRASTRUCTURE LTD., 34/1, VIKAS APARTMENT, EAST PUNJABI BAGH, NEW DELHI 2012 - 13 NONE DEPARTMENT BY : SHRI RAVI KANT GUPTA, SR. DR DATE OF HEARING : 3 1 .07.2018 DATE OF PRONOUNCEMENT : 3 1 . 07. 201 8 ORDER PER O.P. KANT, AM: THESE APPEALS BY THE REVENUE AND A CROSS OBJECTION BY ONE OF THE ASSESSEES ARISE OUT OF THE ORDERS PASSED BY THE CIT(A) IN RELATION TO THE CAPTIONED ASSESSMENT YEARS. 2. THE LEARNED DR ALTHOUGH SUPPORTED THE RESPECTIVE ORDERS OF THE ASSESSING OFFICER, BUT COULD NOT CONTROVERT THE FACT THAT THE TAX EFFECT IN VOLVED IN EACH OF THESE APPEALS ARE LESS THAN RS.20,00,000/ - 3. WE HAVE HEARD LEARNED SR. DR AND PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS NOTICED THAT RECENTLY THE CBDT HAS ISSUED CIRCULAR NO. 03 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/ - FOR NOT FILING APPEALS BEFORE THE TRIBUNAL 4. FROM THE ABOVE CIRCULAR, IT IS PALPABLE THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR - CUT DIRECTION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/ - . GOING BY THE PRESCRIPTION OF THE AFORE - NOTED CIRCULAR, WE ARE OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BEFORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THESE APPEALS ARE ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,0 00/ - FOR NOT FILING THE APPEALS. ACCORDINGLY, WE DISMISS THE ALL THE APPEALS FILED BY THE REVENUE WITHOUT GOING INTO MERITS OF THE CASE. THE CROSS O BJECTION FILED BY ONE OF THE ASSESSEES, WHICH IS IN SUPPORT OF THE RESPECTIVE IMPUGNED ORDER, IS ALSO DISMIS SED AS INFRUCTUOUS. HOWEVER, THE DEPARTMENT IS AT LIBERTY TO FILE 4 MISCELLANEOUS APPLICATION, IF THE TAX EFFECT IS FOUND TO BE MORE THAN THE PRESCRIBED LIMITED OF RS.20,00,000/ - OR OTHERWISE. 5. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AND A CROSS OBJECTION OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE COURT ON 3 1 / 0 7 / 2 0 1 8 S D / - S D / - [ AMIT SHUKLA ] [ O.P. KANT ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 3 1 S T JULY, 2018 . RK/ - COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT (A) 5 . DR, ITAT AR, ITAT, NEW DELHI.
