ACIT, New Delhi V. Sh. Vivek Kumar Jain, New Delhi

ITA 881/DEL/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3129 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B NEW DELHI BEFORE SHRI N.K.SAINI, ACCOUNTANT MEMBER AND SHRI SUCHITRA KAMBLE, JUDICIAL MEMBER ITA NO.1155/DEL/2017 ASSESSMENT YEAR : 2010-11 A CIT, CENTRAL CIRCLE-3, ROOM NO. 332, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI. VS. CHARU SHEKHAR GUPTA 203, ASHADEEP APARTMENT, 9, HAILY ROAD NEW DELHI PAN: AAAPG6913C ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NO.4635/DEL/2016 ASSESSMENT YEAR : 2007-08 A CIT, CENTRAL CIRCLE-17, ROOM NO. 103, 1 ST FLOOR, HALL NO. -1, ARA CENTRE, E-2, JHANDEWALAN NEW DELHI VS. D - ART FURNITURE SYSTEM P. LTD. 1-107A, KIRTI NAGAR NEW DELHI PAN: AABCD6422H ASSESSEE BY - REVENUE BY- SH. ANIL CH O PRA, CA MS. RACHNA SINGH, CIT, DR ITA NO. 1153/DEL/2017 ASSESSMENT YEAR : 2008-09 ACIT CENTRAL CIRCLE-3, ROOM NO. 332 ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI VS. SHRI CHARU SHEKHAR GUPTA 203, ASHADEEP APARTMENT, 9, HAILY ROAD NEW DELHI PAN : AAAPG6913C ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 2 ITA NO. 6485/DEL/2016 ASSESSMENT YEAR : 2008-09 ITO WARD-1(2), MUZAFFARNAGAR VS. CANE DEVELOPMENT COUNCIL, ROHANA KALAN, MUZAFFARNAGAR PAN : AAALC0277F C.O. NO 44/DEL/2017 ( IN ITA NO. 6485/DEL/2016) ASSESSMENT YEAR : 2008-09 CANE DEVELOPMENT COUNCIL, VS. ITO ROHANA KALAN WARD-1(2) ROHANA KALAN MUZAFFERNAGAR MUZAFFERNAGAR PAN : AAALC0277F ASSESSEE BY - NONE REVENUE BY - SH. V.K.JIWANI , SR. DR ITA NO. 881/DEL/2017 ASSESSMENT YEAR : 2013-14 ACIT CIRCLE -52(1), ROOM NO. 1405, 14 TH FLOOR E-2 BLOCK, DR. S.P. MUKHERJEE CIVIC CENTRE, NEW DELHI VS. VIVEK KUMAR JAIN 6 TH FLOOR, 612-618, NARAIN MANZIL, 23, BARAKHAMBA ROAD NEW DELHI PAN : AAAPJ4588L ASSESSEE BY - REVENUE BY- SH. V.K.GARG, ADV. SH. V.K.JIWANI, SR. DR ITA NO. 6133/DEL/2017 ASSESSMENT YEAR : 2009-10 ACIT, CIRCLE-74(1) LAXMI NAGAR, NEW DELHI VS. DEPARTMENT OF HIGHER EDUCATION ROOM NO. 227C, C-WING, SHASTRI BHAWAN, PAN : DELS27745E ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NO.1157/DEL/2017 ASSESSMENT YEAR : 2012-13 ACIT, CENTRAL CIRCLE-3, VS. CHARU SHEKHAR GUPTA 203, ASHADEEP APARTMENT, ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 3 ROOM NO. 332, ARA CENTRE, JHANDEWALAN EXTN. NEW DELHI. 9, HAILY ROAD NEW DELHI PAN: AAAPG6913C ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NO.5572/DEL/2017 ASSESSMENT YEAR : 2008-09 DCIT, CENTRAL CIRCLE-1 FARIDABAD VS. EPICU AGRO P. LTD. G-40, ASHOK VIHAR, PHASE-1, NEW DELHI PAN: AABCE3815H ASSESSEE BY - REVENUE BY - NONE SH. V.K.JIWANI, SR. DR ITA NO.6134/DEL/2017 ASSESSMENT YEAR : 2010-11 ACIT CIRCLE-74(1), NEW DELHI VS. DEPARTMENT OF HIGHER EDUCATION, NEW DELHI ROOM NO. 227C, C-WING, SHASTRI BHAWAN, NEW DELHI PAN : DELS27745E ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NO.5607/DEL/2017 ASSESSMENT YEAR : 2008-09 ITO, WARD - 64(2) ROOM NO. 104, B-BLOCK, CIVIC CENTRE, NEW DELHI VS. DIVYA CHANANA D-79, GULMOHAR PAR, NEW DELHI PAN : AGEPC0193N ASSESSEE BY - REVENUE BY - SH. SANAT KAPOOR, ADV. SH. V.K.JIWANI, SR. DR ITA NO.5501/DEL/2017 ASSESSMENT YEAR : 2012-13 DCIT, CIRCLE-1(1) GURGAON, VS. ELI LILLY AND COMPANY INDIA PVT. LTD. PLOT NO. 92, SECTOR-32, INSTITUTIONAL AREA, GURGAON ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 4 PAN : AAACE8901F ASSESSEE BY - REVENUE BY - NONE SH. V.K.JIWANI, SR. DR ITA NO.957/DEL/2017 ASSESSMENT YEAR : 2011-12 ITO WARD-1(2) MUZAFFARNAGAR VS. COOPERATIVE CANE DEVELOPMENT UNION LTD. ROHANAKALAN, ROHANAKALAN SUGAR MILL MUZAFFARNAGAR PAN : AAAJC0343A ASSESSEE BY - REVENUE BY - NONE SH. V.K.JIWANI, SR. DR ITA NO.5976/DEL/2017 ASSESSMENT YEAR : 2009-10 ITO, WARD 9(3), NEW DELHI VS. FOCUS & VISION EQUITY BROKERS P. LTD. D-24, 1 ST FLOOR, KALKAJI, NEW DELHI PAN : AANCF2787P ASSESSEE BY REVENUE BY : : NONE SH. V.K.JIWANI, SR. DR ITA NO.3592/DEL/2016 ASSESSMENT YEAR : 2004-05 ACIT, CENT. CIRCLE-26, NEW DELHI. VS. MAYFIELD PROJECTS, C-BLOCK, SITE OFFICE, NEAR HANUMAN MANDIR, MAYFIELD GARDEN, SECTOR-50, GURGAON PAN: AAAAM3127D ASSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 5 ITA NO.3593/DEL/2016 ASSESSMENT YEAR : 2005-06 ACIT, CENT CIRCLE-26, NEW DELHI VS. MAYFIELD PROJECTS, C-BLOCK, SITE OFFICE, NEAR HANUMAN MANDIR, MAYFIELD GARDEN, SECTOR-50, GURGAON PAN: AAAAM3127D A SSESSEE BY - REVENUE BY- NONE SH. V.K.JIWANI, SR. DR DATE OF HEARING : 23/08/2018 DATE OF PRONOUNCEMENT : 23/08/2018 ORDER PER SUCHITRA KAMBLE : JM THE PRESENT APPEALS FILED BY THE REVENUE IN RESPECT OF DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDERS PASSED BY THE CIT(A ) IN RELATION TO THE DIFFERENT ASSESSMENT YEARS. 2. THE LD. DR APPEARED ON BEHALF OF THE REVENUE. IN SOME OF THE CASES, THE ASSESSEES PUT IN APPEARANCE THROUGH THEIR REPRESENT ATIVES, WHILE IN OTHERS, THE ASSESSEES REMAINED UNREPRESENTED. 3. WE HAVE HEARD THE PARTIES. IT IS FOUND THAT PURS UANT TO THE MANDATE OF SECTION 268A, THE CBDT HAS ISSUED CIRCULAR NO. 0 3 OF 2018, DATED 11TH JULY, 2018 WITH RETROSPECTIVE EFFECT, REVISING THE MONETARY LIMIT TO RS.20,00,000/- FOR NOT FILING APPEALS BEFORE THE TR IBUNAL. IT IS FURTHER FOUND THAT AS THE TAX EFFECT INVOLVED IN THE INSTANT APPE ALS IS LESS THAN RS.20,00,000/-, THE EXTANT APPEALS ARE NOT MAINTAIN ABLE. THE LD. D.R., ALTHOUGH SUPPORTED THE ORDERS OF THE ASSESSIN G OFFICER, BUT ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 6 COULD NOT CONTROVERT THE FACT THAT TAX EFFECT INVOL VED IN THESE APPEALS IS LESS THAN RS.20,00,000/-. 4. GOING BY THE PRESCRIPTION OF THE ABOVE STATED CI RCULAR, IT IS OBSERVED THAT THE INSTRUCTION IS APPLICABLE TO THE PENDING APPEALS ALSO WITH RETROSPECTIVE EFFECT AND THERE IS A CLEAR-CUT DIREC TION TO THE DEPARTMENT TO WITHDRAW OR NOT PRESS SUCH APPEALS FILED BEFORE THE ITAT, WHEREIN TAX EFFECT IS LESS THAN RS.20,00,000/-. WE ARE, THEREFORE, OF THE VIEW THAT THE REVENUE SHOULD HAVE EITHER NOT FILED THE INSTANT APPEALS BE FORE THE TRIBUNAL OR WITHDRAWN THE SAME AS THE TAX EFFECT IN THESE APPEA LS IS ADMITTEDLY LESS THAN THE PRESCRIBED LIMIT, I.E., RS. 20,00,000/- FOR NOT FILING THE APPEAL. ACCORDINGLY, WE DISMISS THE INSTANT APPEALS WITHOUT GOING INTO M ERITS OF THE CASES. 5. THE LD. DR HAS BROUGHT TO OUR NOTICE A LETTE R DATED 20.08.2018 OF THE DIRECTOR (ITJ), CBDT, NEW DELHI ADDRESSED TO ALL TH E PRINCIPAL CCITS IN WHICH PARA NO. 10 OF THE EARLIER CIRCULAR DATED 11.7.2018 , ENUMERATING CERTAIN INSTANCES IN WHICH THE APPEALS SHOULD BE CONTESTED NOTWITHSTANDING THE LOW TAX EFFECT, HAS BEEN REVISED. HE, HOWEVER, COULD N OT PLACE ANY MATERIAL ON RECORD TO DEMONSTRATE THAT ANY OF THE ABOVE APPEALS IS COVERED BY THE AMENDED PARA OF THE CIRCULAR. UNDER THESE CIRCUMSTANCES, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE AND GIVE LIBERTY TO THE DEPART MENT TO FILE MISCELLANEOUS APPLICATIONS, IF IT IS FOUND THAT EITHER THE TAX EF FECT IS MORE THAN THE PRESCRIBED LIMIT OF RS.20,00,000/- OR THE APPEALS GETS COVERED IN THE REVISED PARA 10 OF THE LETTER DATED 20.08.2018. ACCORDINGLY, THE APPEALS OF THE REVENUE STAND DISMISSED. 6. NOW WE TURN TO THE C.O. FILED BY AN ASSESSE. SIN CE THE APPEAL OF THE REVENUE FROM WHICH SUCH C.O. HAS ARISEN, HAS BEEN D ISMISSED HEREINABOVE, THE C.O. HAS BECOME INFRUCTUOUS AND STANDS DISMISSE D. ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 7 7. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AS WELL AS THE C.O. OF THE ASSESSEE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD AUGUST, 2018. SD/- SD/- DATED: 23 RD AUGUST, 2018. BINITA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT AR, ITAT, NEW DELHI. (N.K.SAINI) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER ITA NOS. 4635,6485, 3592,3593/DEL/2016 AND ITA NOS.1155,1153,881,6133,1157,5572, 6134 ,5607,5501,957,5976/DEL/2017 8 DATE OF DICTATION 24.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 24.08.2018 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/PS 28.08.2018 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 2 8 .08.2018 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 2 8 .08.2018 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER *