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ITA 6228/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3084 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2010-2011
• Appeal Filed On: 06-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HAVE BEEN LISTED
• Keywords: Tax effect
• Section: 201

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.5616 5616 5616 5616/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2014 44 4- -- -15 1515 15 ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF ASSISTANT COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -07, 07, 07, 07, NEW DELH NEW DELH NEW DELH NEW DELHI. I.I. I. VS. VS. VS. VS. SHRI VIKRAM DHIRANI, SHRI VIKRAM DHIRANI, SHRI VIKRAM DHIRANI, SHRI VIKRAM DHIRANI, D DD D- -- -1039, NEW FRIENDS COLONY, 1039, NEW FRIENDS COLONY, 1039, NEW FRIENDS COLONY, 1039, NEW FRIENDS COLONY, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AHTPD6528L. PAN : AHTPD6528L. PAN : AHTPD6528L. PAN : AHTPD6528L. (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. 23. 23. 23.08.2019 08.2019 08.2019 08.2019 ORDER ORDER ORDER ORDER THE CAPTIONED APPEAL IN ITA NO.5616/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, SHRI P.C. YADAV, ADVOCATE, MS. GARGI SETHEE, ADVOCATE AND SHRI V. RAJA KUMAR, ADVOCATE FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-5616/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-5616/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-5616/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 5616/DEL/2017 2014-15 ACIT, CENTRAL CIRCLE- 7, NEW DELHI VIKRAM DHIRANI AHTPD6528L SHRI VED JAIN ADV AND MS.SHURBHI GOYAL AND P.C. YADAV, ADV. 2 5640/DEL/2017 2013-14 ITO, WARD 58(4), NEW DELHI PUNEET SAWHNEY ANSPS2540J -- 3 5646/DEL/2017 2013-14 ITO, WARD 19(3), NEW DELHI PASUPATI NATH RESORTS (P) LTD AAECP0732D -- 4 7133/DEL/2017 2013-14 ACIT, CIRCLE 19(2), NEW DELHI PNR SYSTEMS (P) LTD. AADCP1266B -- 5 7131/DEL/2017 2013-14 ACIT, CIRCLE 19(2), NEW DELHI PEARL GLOBAL INDUSTRIES LTD. AAACM0175F -- 6 6777/DEL/2017 2014-15 ACIT(E), CIRCLE 2(1), NEW DELHI YOUNG WOMENS CHRISTIAN ASSOCIATION OF DELHI AAATY0027H MS. GARGI SETHEE, ADV. 7 5962/DEL/2017 2006-07 ACIT, CIRCLE 27(1), NEW DELHI UNLIMATE FASHION MAKER PVT. LTD. AACCU2099N -- 8 5961/DEL/2017 2006-07 ACIT, CIRCLE 27(1), NEW DELHI ULTIMATE FASHION MAKER PVT. LTD. AACCU2099N -- 9 5767/DEL/2017 2008-09 ITO, WARD 21(1), NEW DELHI RAMPRO CONSULTANTS PVT. LTD. AADCR1527M -- 10 5765/DEL/2017 2013-14 ADDL. CIT, SPECIAL RANGE-7, N.D. PNB HOUSING FINANCE LTD. AAACP3682N SHRI V. RAJA KUMAR ADV. 11 5756/DEL/2017 2014-15 ITO, WARD 30(1), NEW DELHI PACLEAN VENTURES AAIFP8912G -- 12 5755/DEL/2017 2013-14 ITO, WARD 30(1), NEW DELHI PACLEAN VENTURES AAIFP8912G -- 13 6230/DEL/2017 2010-11 ACIT, CENTRAL CIRCLE - 18, NEW DELHI VICTORY DEWLLINGS PVT. LTD. AACCV2862N SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 14 4898/DEL/2019 2009-10 ACIT CIRCLE - 26 (2) NEW DELHI SHIV BHARGAVA AEFPB9655K -- 15 6463/DEL/2017 2014-15 ITO, WARD - 19 (3), NEW DELHI PASUPATI NATH RESORTS (P) LTD. AAECP0732D -- 16 6226/DEL/2017 2010-11 ACIT CENTRAL CIRCLE - 18, NEW DELHI VICTORY STRUCTURE PVT. LTD. AACCV4180D SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 17 6228/DEL/2017 2010-11 ACIT, CENTRAL CIRCLE- 18, NEW DELHI VICTORY ACCOMODATIONS PVT. LTD. AACCV3923C SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 18 6232/DEL/2017 2010-11 ACIT, CENTRAL CIRCLE- 18, NEW DELHI VICTORY TOWNSHIP PVT. LTD. AACCV3922D SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 19 6603/DEL/2017 2006-07 ACIT, CENTRAL CIRCLE- 26, NEW DELHI PARAG DALMIA AAAPD3725B -- 20 7071/DEL/2017 2014-15 ACIT, CIRCLE-59(1), NEW DELHI RENU MAKIN AARPM1849G --