Income Tax Appellate Tribunal - Delhi
Acit, Circle- 17(1), New Delhi vs Modi Industires Ltd., New Delhi on 23 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'A
'A' : NEW DELHI
BEFORE JUSTICE P.P. BHATT, PRESIDENT AND
SHRI G.S. PANNU, VICE PRESIDENT
ITA No.7768
No.7768/Del/2017
7768/Del/2017
Assessment Year : 2008
2008-
08-09
Assistant Commissioner of Vs.
Vs. M/s Modi Industries Ltd.,
Income Tax, Modi Nagar (U.P.).
Circle-
Circle-17(
17(1), PAN : AAACM2063Q.
New Delhi.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
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
Date of hearing : 23.08.2019
Date of pronouncement : 23.08.2019
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 survive for consideration in view of the CBDT Circular No.17/2019 dated 8th August, 2019.
2. The CBDT, vide Circular dated 8th August, 2019 (supra), has amended para 3 of Circular No. 3/2018 dated 11.07.2018 modifying the monetary limits for filing of appeals by the Department before the Tribunal. The tax effect in dispute in the captioned appeals is stated 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 2 ITA-7768/Del/2017 & 19 others in F.No.279/Misc/M-93/2018-ITJ dated 20th August, 2019 has clarified that the revised monetary limits specified in Circular dated 8th 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 any of the exceptions provided in para 10 of the CBDT circular dated 11.07.2018 (supra) and its amendment dated 20th 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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 Company Ltd. [SLP (Civil) No.26373/2019 dated 16.08.2019] has taken cognizance of the enhanced limit while dismissing the SLP arising from the judgement 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 appeals 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 circular dated 11.07.2018 (supra), it shall be at liberty to approach the Tribunal 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 extant law.
6. In conclusion, by applying the circular dated 08.08.2019 (supra) read with circulars dated 11.07.2018 (supra) and 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/ not pressed.
Above decision was pronounced in the open court at the conclusion of hearing on 23rd August, 2019.
Sd/- Sd/-
(G.S. PANNU)
PANNU) (JUSTICE P.P. BHATT)
BHATT)
VICE PRESIDENT PRESIDENT
VK.
3 ITA-7768/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-7768/Del/2017 & 19 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCHES, NEW DELHI
Sl. ITA/IT(SS) Asstt. Name of PAN Name of AR-
Year Name of Appellant (Shri/Kum/Smt)
No. A No./C.O. Respondent
1 7768/Del/2017 2008- ACIT, Circle-17(1), Modi Industries Ltd AAACM2063Q Mr. Vibhu Gupta CA
09 New Delhi
2 7783/Del/2017 2012- ITO, Ward-18(2), Nifty Technologies AACCN2518B Shri Lalit Mohan, CA
13 New Delhi Pvt Ltd
3 7858/Del/2017 2014- ACIT, Circle-57(1), Mohd. Tahir ANNPS9979E --
15 New Delhi Hussain Saifi
4 6061/Del/2017 2013- ITO, Ward-1, Anil Kumar APKPA3634D --
14 Panipat
5 6129/Del/2017 2009- ITO, Ward-4(3), Best Realtrech India AADCB1848D --
10 New Delhi Pvt Ltd
6 6220/Del/2017 2013- DCIT, Circle-3(2), ATNT Ifrastructure AAICA5468R --
14 New Delhi Services Pvt Ltd
7 6222/Del/2017 2014- DCIT, Circle-3(2), ASD Infratech Pvt AAACO1217G --
15 New Delhi Ltd
8 6339/Del/2017 2014- ITO, Ward-2(1), AJ Power Ltd AAICA0083C Shri Ved Jain Adv and
15 New Delhi Ms.Shurbhi Goyal
9 6526/Del/2017 2014- ITO, Ward-1(4), Ahinsa Financial AAACA6951H --
15 New Delhi Services (P) Ltd
10 6538/Del/2017 2008- ACIT, CC-26, New Anurag Dalmia AADPD9439P Shri Shiv Kumar Arora,
09 Delhi CA
11 6558/Del/2017 2009- ITO, Ward-1, Balbir Singh Hanjra CWQPS7400C --
10 Karnal
12 6620/Del/2017 2011- JCIT, SR-1, New Brij mohan Labroo AAAPL8061E --
12 Delhi
13 6783/Del/2017 2014- ITO(E), Ward-1(1), Association of AAATA0822C --
15 New Delhi Corporations &
Apex Societies of
Handlooms
(ACASH)
14 7147/Del/2017 2009- ITO, Ward-1(2), Balraj Singh BDBPS0010H --
10 New Delhi
15 7242/Del/2017 2013- ITO, Ward-4(3), Beehive AABCP9792J --
14 New Delhi Technologies Pvt
Ltd
16 5775/Del/2017 2009- ACIT(E), Circle- Balaji Medical & AAABB0018M --
10 1(1), New Delhi Diagnostic Research
Centre
17 6136/Del/2017 2010- ACIT, Circle-74(1), Department of DELE03737G --
11 New Delhi School Education &
Literacy
18 6335/Del/2017 2014- ACIT, CC-18, New Flex International AAACF0250E --
15 Delhi Pvt Ltd
19 6438/Del/2017 2010- DCIT, Circle-8(1), Enchanted Wood AABCE2487P --
11 New Delhi Club Ltd.
20 6642/Del/2017 2014- ACIT, Circle- DHV BV Indian AADFD9348K --
15 1(2)(2)(IT), New Branch Office
Delhi