Income Tax Appellate Tribunal - Delhi
Ito, New Delhi vs M/S Medpace Clinical Research India ... on 10 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : I-1: FRIDAY : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No.653/Del/2016
Assessment Year : 2003-04
DCIT, Vs. Gupta & Co. Pvt. Ltd.,
Central Circle-18, 68, Scindia House,
New Delhi. Connaught Place,
New Delhi. PAN: AAACG1978N
Assessee by : Ms Sudha Gupta & Ms Meenu Mittal, CAs
ITA No.5426/Del/2016
Assessment Year : 1992-93
ACIT, Vs. Naresh Kumar Aggarwala,
Central Circle-31, 602, Joshua, Omaxe,
New Delhi The Forest,
Sector-92,Noida.PAN: AAFPA1615G
Assessee by : None
ITA No.5789/Del/2016
Assessment Year : 2012-13
DCIT, Vs. OK Play India Ltd.,
Circle-3, Plot No.17-18, Roz Ka Meo,
Gurgaon. Industrial Estate, Nuh Mewat,
Haryana.PAN: AAACO2623G
Assessee by : Shri Gautam Jain, Advocate &
Shri Lalit Mohan, CA
ITA No.5886/Del/2016
Assessment Year : 2011-12
DCIT, Vs Miele India Pvt. Ltd.,
Circle-16(2), G.f. 1 to 5, Copia Corporate Suit,
New Delhi. Plot No.9, Jasola,
New Delhi. PAN: AAFCM3435R
Assessee by : None
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.6025/Del/2016
Assessment Year : 2006-07
ACIT, Vs. Mohan Sambhaji Jagthap,
Circle-3, R/o 2995,
New Delhi. Sector-23,
Gurgaon. PAN: ACJPJ3988R
Assessee by : None
ITA No.6043/Del/2016
Assessment Year : 2010-11
ITO, Vs. Medpace Clinical Research India Pvt. Ltd.,
Ward-16(3), B-376, 3rd Floor, Nirman Vihar,
New Delhi. New Delhi.PAN: AACCN4714H
Assessee by : None
ITA No.5/Del/2017
Assessment Year : 2003-04
DCIT, Vs. Modi Spinning & Weaving Mills co. Ltd.,
Circle-17(1), Modi Nagar,
New Delhi. Ghaziabad Road,
Uttar Pradesh. PAN: AAACM2067L
Assessee by : Ms Tejaswini Jain, Advocate
ITA No.14/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Neera Gupta,
Central Circle-13, C-4/43,
New Delhi. Safdarjung Development Area,
New Delhi.
PAN: AAAPG7190D
Assessee by : None
ITA No.275/Del/2017
Assessment Year : 2011-12
DCIT (International Taxation), Vs. Naresh Kumra,
Circle-2(1)(2) C/o Dewan P.N. Chopra & Co.,
Civic Centre, D-295, Defence Colony,
New Delhi. New Delhi.PAN: ASKPK5828P
Assessee by : None
2
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.1194/Del/2017
Assessment Year : 2012-13
ITO, Vs. Mohit Hathiramani,
Ward 50(1), 32/8, East Patel Nagar,
Civic Centre, New Delhi. PAN : AADFC1842M
New Delhi.
Assessee by : None
ITA No.1662/Del/2017
Assessment Year : 2008-09
DCIT, Vs. Madhulika Goel,
Central Circle-28, C-355, Saraswati Vihar,
New Delhi. Pitampura,
Delhi. PAN: AEPPG5263A
Assessee by : None
ITA No.1782/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Neena Grover,
Circle-18(2), 56/42, West Punjabi Bagh,
New Delhi. New Delhi.
PAN: AAQPG3559E
Assessee by : Shri Pradeep Jha, CA
ITA No.1837/Del/2017
Assessment Year : 2012-13
ITO, Vs. Rajesh Kumar,
Ward-5, Prop. M/s N.W. Overseas,
Palika Building, 42, Devi Murti Colony,
GT Road, Panipat. Panipat. PAN: AEGPK1543L
Assessee by : None
ITA No.1858/Del/2017
Assessment Year : 2006-07
Addl. CIT, Vs. National Textile Corporation Ltd.,
Special Range-6, Core-4, Scope Complex,
New Delhi. Lodhi Road,
New Delhi.
PAN: AAACN2847D
Assessee by : Shri Ved Jain
& Shri Kislaya Prashar, Advocates.
3
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.1887/Del/2017
Assessment Year : 2011-12
ITO, Vs Mittal Containers Pvt. Ltd.,
Ward-16(4), 4.5 KM,
CR Building, Meerut Road,
New Delhi. Muzaffarnagar. PAN: AAACM5207G
Assessee by : None
ITA No.1994/Del/2017
Assessment Year : 2013-14
DCIT, Vs. Manoj Kumar Goel,
Circle-D-29 & 30, H.No.416,
Industrial Area, West Amber Talab,
Haridwar. Roorkee. PAN: AAUPG1183C
Assessee by : None
ITA No.2245/Del/2017
Assessment Year : 2011-12
DCIT, Vs. Metal One Corporation India Pvt. Ltd.,
Circle-16(2), 5th Floor, Birla Tower,
New Delhi. 25, Barakhamba Road,
New Delhi. PAN: AAFCM1225R
Assessee by : None
ITA No.2508/Del/2017
Assessment Year : 2013-14
ITO, Vs. Moksha Hospitality (P) Ltd.,
Ward-17(1), Plot No.C-4/5, Lower Ground Floor,
CR Building, Safdarjung Development Area,
New Delhi. New Delhi. PAN: AAGCM8297G
Assessee by : None
ITA No.2509/Del/2017
Assessment Year : 2012-13
DCIT, Vs. Magnum Power Generation Ltd.,
Circle-16(1), D-319, First Floor,
New Delhi. Defence Colony,
New Delhi. PAN: AAACM7050R
Assessee by : None
ITA No.2528/Del/2017
Assessment Year : 2009-10
ITO, Ward-1, Vs. Nirmla Devi, D/o Sh. Bala Ram,
SCF 26-27, Model Town, 128, Sector-3, Fatehabad.
Fatehabad. PAN: CPBPK9363N
Assessee by : None
4
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.2569/Del/2017
Assessment Year : 2006-07
DCIT, Vs. MACL Securities and Finance Ltd.,
Circle-16(1), 18, Community Centre,
New Delhi. New Friends Colony,
New Delhi. PAN: AAACM4967D
Assessee by : Shri V. Raja Kumar, Advocate
ITA No.4687/Del/2017
Assessment Year: 2011-12
DCIT, Vs. Leakless Gasket India Pvt. Ltd.,
Rewari. Plot No.124, Sector-06,
Industrial Growth Centre,
Bawal, Rewari.PAN: AABCL1715
Assessee by : None
ITA No.6584/Del/2017
Assessment Year: 2014-15
ITO, Ward 18(3), Vs. Nirvan Clothing Company Pvt. Ltd.,
New Delhi. A-41, Maya Puri Industrial Area,
Phase I,
New Delhi. PAN: AAACN2430N
Assessee by : None
ITA Nos.6604 to 6606 & 6608 to 6610/Del/2017
Assessment Years: 2007-08 to 2009-10 & 2011-12 to 2014-15
ACIT, Central Circle-26, Vs. Parag Dalmia,
New Delhi. A-238, Ground Floor,
Okhla Industrial Area, Phase-I,
New Delhi. PAN: AAAPD3725B
Assessee by : None
ITA No.6651/Del/2017
Assessment Year: 2014-15
ACIT, Vs. Orange Associates Pvt. Ltd.,
Circle-19(1), 9, Daryaganj,
New Delhi. Near LIC Office,
New Delhi. PAN: AAACS1177K
Assessee by : None
ITA No.6685/Del/2017
Assessment Year: 2013-14
DCIT, Vs. Power Machine (India) Ltd.,
Circle-20(1), LGF-69-70, Vijaya Building,
New Delhi. Barakhamba Road, New Delhi.
PAN: AABCP7860M
Assessee by : None
5
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.6689/Del/2017
Assessment Year: 2014-15
ACIT, Vs. Nishil Gupta,
Circle-72(1), House No.11, Road No.63,
New Delhi. West Punjabi Bagh,
New Delhi. PAN: AIKPG3052G
Assessee by : None
ITA No.6715/Del/2017
Assessment Year: 2012-13
DCIT, Circle-21(1), Vs. Recaero India Pvt. Ltd.,
New Delhi. J-12, Basement, Saket,
New Delhi. PAN: AACCR8806L
Assessee by : Ms Sugandha Anand, Advocate
ITA No.7011/Del/2017
Assessment Year: 2014-15
ACIT, Vs. Parasrampuria Synthetics Ltd.,
Circle-19(2), 103, Surya Mansion,
New Delhi. 1, Hauz Khas,
New Delhi. PAN: AAACP4799E
Assessee by : None
ITA No.7083/Del/2017
Assessment Year: 2012-13
DCIT, Circle-16(2), Vs. Misra Automatics Pvt. Ltd.,
New Delhi. 79, Jorbagh,
New Delhi. PAN: AAACM1429N
Assessee by : None
ITA No.7084/Del/2017
Assessment Year: 2014-15
DCIT, Circle-16(2), Vs. Mehra Jewel Palace Pvt. Ltd.,
New Delhi. S-555, Greater Kailash Part II,
New Delhi.PAN: AAACM5478K
Assessee by : None
ITA No.7130/Del/2017
Assessment Year: 2013-14
ACIT, Vs. Om Logistics Ltd.,
Circle-19(1), 130, Transport Centre,
New Delhi. Punjabi Bagh,
New Delhi. PAN: AAACO4716E
Assessee by : Shri Ved Jain & Shri Kislaya Prashar,
Advocates
6
ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662,
1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
ITA No.7143/Del/2017
Assessment Year: 2014-15
ITO, Ward-18(4), Vs. Noida Medicare Centre Ltd.,
New Delhi. VIMHANS, 1, Institutional Area,
Nehru Nagar,
New Delhi. PAN: AAACN0980B
Assessee by : None
ITA No.7161/Del/2017
Assessment Year: 2012-13
ACIT, Central Circle-26, Vs. IREO Pvt. Ltd.,
New Delhi. A-11, 1st Floor, Neeti Bagh,
New Delhi.PAN: AAACO6644B
Assessee by : None
(Appellants) (Respondents)
Department By : Ms Princy Singla, Sr. DR
Date of Hearing : 07.09.2018
Date of Pronouncement : 10.09.2018
ORDER
R.S. SYAL, VP:
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 Attorneys, while in others, the assessees remained unrepresented.
7 ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662, 1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
3. We have heard the parties. It is found that pursuant to the mandate of section 268A, 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. It is further found that as the tax effect involved in the instant appeals is less than Rs.20,00,000/-, the extant appeals are not maintainable. The ld. D.R., although supported the orders of the Assessing Officer, but could not controvert the fact that tax effect involved in these appeals is less than Rs.20,00,000/-.
4. Going by the prescription of the aforenoted 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/-. We are, therefore, 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 8 ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662, 1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017 appeals 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 merits of the cases.
5. The ld. DR has brought to our notice a letter dated 20.08.2018 of the Director (ITJ), CBDT, New Delhi addressed to All the 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. She, however, could not 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 Department to file Miscellaneous Applications, if it is found that either the tax effect 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.
9 ITA Nos.653, 5426,5789, 6025, 6043 & 5886/Del/2016, 4687,2569, 2528,2509, 2508,2245,1994,1887,1858, 1837,1782,1662, 1194,275,14,5, 6584,6604 to 6606, 6608 to 6610,6651,6685,6689,6715,7011,7083,7084,7130,7143,7161/Del/2017
7. In the result, all the appeals of the Revenue stand dismissed.
The order pronounced in the open court on 10.09.2018.
Sd/- Sd/-
[K. NARASIMHA CHARY] [R.S. SYAL]
JUDICIAL MEMBER VICE PRESIDENT
Dated, 10th September, 2018.
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.
10