ITO, WARD- 4(3), NEW DELHI V. BEEHIVE TECHNOLOGIES PVT. LTD., NEW DELHI

ITA 7242/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3183 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• 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: 04-12-2017
• 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.7768 7768 7768 7768/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 2008 0808 08- -- -09 0909 09 ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -17 1717 17( (( (1 11 1), ),), ), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. VS VSVS VS. .. . M/S MODI INDUSTRIES LTD., M/S MODI INDUSTRIES LTD., M/S MODI INDUSTRIES LTD., M/S MODI INDUSTRIES LTD., MODI NAGAR (U.P.). MODI NAGAR (U.P.). MODI NAGAR (U.P.). MODI NAGAR (U.P.). PAN : AAACM2063Q. PAN : AAACM2063Q. PAN : AAACM2063Q. PAN : AAACM2063Q. (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.7768/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 VIBHU GUPTA, CA, SHRI LALIT MOHAN, CA, SHRI VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE AND SHRI SHIV KUMAR ARORA, CA FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-7768/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-7768/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-7768/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 7768/DEL/2017 2008- 09 ACIT, CIRCLE-17(1), NEW DELHI MODI INDUSTRIES LTD AAACM2063Q MR. VIBHU GUPTA CA 2 7783/DEL/2017 2012- 13 ITO, WARD-18(2), NEW DELHI NIFTY TECHNOLOGIES PVT LTD AACCN2518B SHRI LALIT MOHAN, CA 3 7858/DEL/2017 2014- 15 ACIT, CIRCLE-57(1), NEW DELHI MOHD. TAHIR HUSSAIN SAIFI ANNPS9979E -- 4 6061/DEL/2017 2013- 14 ITO, WARD-1, PANIPAT ANIL KUMAR APKPA3634D -- 5 6129/DEL/2017 2009- 10 ITO, WARD-4(3), NEW DELHI BEST REALTRECH INDIA PVT LTD AADCB1848D -- 6 6220/DEL/2017 2013- 14 DCIT, CIRCLE-3(2), NEW DELHI ATNT IFRASTRUCTURE SERVICES PVT LTD AAICA5468R -- 7 6222/DEL/2017 2014- 15 DCIT, CIRCLE-3(2), NEW DELHI ASD INFRATECH PVT LTD AAACO1217G -- 8 6339/DEL/2017 2014- 15 ITO, WARD-2(1), NEW DELHI AJ POWER LTD AAICA0083C SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 9 6526/DEL/2017 2014- 15 ITO, WARD-1(4), NEW DELHI AHINSA FINANCIAL SERVICES (P) LTD AAACA6951H -- 10 6538/DEL/2017 2008- 09 ACIT, CC-26, NEW DELHI ANURAG DALMIA AADPD9439P SHRI SHIV KUMAR ARORA, CA 11 6558/DEL/2017 2009- 10 ITO, WARD-1, KARNAL BALBIR SINGH HANJRA CWQPS7400C -- 12 6620/DEL/2017 2011- 12 JCIT, SR-1, NEW DELHI BRIJ MOHAN LABROO AAAPL8061E -- 13 6783/DEL/2017 2014- 15 ITO(E), WARD-1(1), NEW DELHI ASSOCIATION OF CORPORATIONS & APEX SOCIETIES OF HANDLOOMS (ACASH) AAATA0822C -- 14 7147/DEL/2017 2009- 10 ITO, WARD-1(2), NEW DELHI BALRAJ SINGH BDBPS0010H -- 15 7242/DEL/2017 2013- 14 ITO, WARD-4(3), NEW DELHI BEEHIVE TECHNOLOGIES PVT LTD AABCP9792J -- 16 5775/DEL/2017 2009- 10 ACIT(E), CIRCLE- 1(1), NEW DELHI BALAJI MEDICAL & DIAGNOSTIC RESEARCH CENTRE AAABB0018M -- 17 6136/DEL/2017 2010- 11 ACIT, CIRCLE-74(1), NEW DELHI DEPARTMENT OF SCHOOL EDUCATION & LITERACY DELE03737G -- 18 6335/DEL/2017 2014- 15 ACIT, CC-18, NEW DELHI FLEX INTERNATIONAL PVT LTD AAACF0250E -- 19 6438/DEL/2017 2010- 11 DCIT, CIRCLE-8(1), NEW DELHI ENCHANTED WOOD CLUB LTD. AABCE2487P -- 20 6642/DEL/2017 2014- 15 ACIT, CIRCLE- 1(2)(2)(IT), NEW DELHI DHV BV INDIAN BRANCH OFFICE AADFD9348K --