ITO, Ward-1(3), Muzaffarnagar V. Mohd. Irshad Aliass Irshad, Muzaffarnagar

ITA 7588/DEL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 4258 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 18-12-2017
• Court: TRIBUNAL

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.7276 7276 7276 7276/DEL/2017 /DEL/2017 /DEL/2017 /DEL/2017 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 201 201 201 2010 00 0- -- -11 1111 11 ASSISTANT ASSISTANT ASSISTANT ASSISTANT COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE CENTRAL CIRCLE- -- -13, 13, 13, 13, NEW DELH NEW DELH NEW DELH NEW DELHI. I.I. I. VS. VS. VS. VS. M/S JPM FARMS PVT.LTD., M/S JPM FARMS PVT.LTD., M/S JPM FARMS PVT.LTD., M/S JPM FARMS PVT.LTD., A AA A- -- -9, ASHOK VIHAR, 9, ASHOK VIHAR, 9, ASHOK VIHAR, 9, ASHOK VIHAR, PHASE PHASE PHASE PHASE- -- -1, 1,1, 1, DELHI DELHI DELHI DELHI 110 052. 110 052. 110 052. 110 052. PAN : AAACJ2970R. PAN : AAACJ2970R. PAN : AAACJ2970R. PAN : AAACJ2970R. (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.7276/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 SHIV KUMAR ARORA, CA, MS. SWETA BANSAL, CA, SHRI VED JAIN, ADVOCATE, MS. SHURBHI GOYAL, ADVOCATE, SHRI DEEPESH GARG, ADVOCATE AND SHRI PULKIT ADVANI, ADVOCATES FOR VARIOUS RESPONDENTS - AS PER ANNEXURE-1 ITA-7276/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 PRESIDENT PRESIDENT PRESIDENT PRESIDENT VK. ITA-7276/DEL/2017 & 19 OTHERS 3 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR ITA-7276/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 7276/DEL/2017 2010-11 ACIT, CC-13, NEW DELHI JPM FARMS PVT LTD AAACJ2970R -- 2 7279/DEL/2017 2008-09 ACIT, CC-13, NEW DELHI JPM TOOLS LTD AAACJ3128K -- 3 7451/DEL/2017 2014-15 ACIT(E), CIRCLE-1(1), NEW DELHI GOOD EARTH FOUNDATION AAATG5663R -- 4 7666/DEL/2017 2012-13 ACIT, CC-26, NEW DELHI JAYANTI DALMIA AADPD9437D SHRI SHIV KUMAR ARORA, CA 5 7867/DEL/2017 2014-15 DCIT, CIRCLE-1(2), NEW DELHI JATINDER THUKRAL AAAPT0204F -- 6 5547/DEL/2016 2011-12 ACIT, CC-2, NEW DELHI MANISH PERIWAL AFWPP8883K MS. SWETA BANSAL CA 7 4908/DEL/2017 2011-12 DCIT, CC-18, NEW DELHI MONTAGE ENTERPRISES P. LTD AACCM8173H -- 8 5009/DEL/2017 2013-14 ITO, WARD-56(3), NEW DELHI NARESH CHAND SHARMA AUVPS3551R -- 9 5713/DEL/2017 2007-08 ACIT, CIRCLE-52(1), NEW DELHI N S SOFTWARE AAEFN9135B -- 10 5741/DEL/2017 2012-13 ITO, WARD-16(4), NEW DELHI METRO WASTE HANDLING P. LTD AAECM2436K -- 11 5766/DEL/2017 2012-13 ADDL.CIT, SR-7, NEW DELHI OM NANOTECH PVT LTD AACCB4275B -- 12 5916/DEL/2017 2011-12 ACIT, CIRCLE-52(1), NEW DELHI N S SOFTWARE AAEFN9135B -- 13 5923/DEL/2017 2013-14 ITO, WARD-1(1), MORADABAD MOHD. TASLEEM ADLPT5652K -- 14 5929/DEL/2017 2009-10 ITO, WARD-19(1), NEW DELHI OASIS INFRASERVICES PVT LTD AAACR0759E -- 15 6053/DEL/2017 2012-13 ITO, WARD-39(3), NEW DELHI NEERAJ BAJAJ AAEPB2223J -- 16 6959/DEL/2017 2014-15 ACIT, CIRCLE-19(1), NEW DELHI OFFCOM SYSTEM P. LTD AAACO0809N -- 17 7503/DEL/2017 2010-11 ITO, WARD-1(3), MUZAFFARNAGAR MANISH KUMAR AQZPK8150C -- 18 7588/DEL/2017 2013-14 ITO, WARD-1(3), MUZAFFARNAGAR MOHD. IRSHAD ALLASS IRSHAD AAPPI3374Q -- 19 7615/DEL/2017 2014-15 ACIT, CIRCLE-19(1), NEW DELHI ODEON BUILDERS PVT LTD AAACO0155H SHRI VED JAIN ADV AND MS.SHURBHI GOYAL 20 7671/DEL/2017 2011-12 DCIT, CIRCLE-16(1), NEW DELHI M TECH DEVELOPERS LTD AAECM5065E MR. DEEPESH GARG, ADV. AND MR. PULKIT ADVANI, ADV.