Income Tax Appellate Tribunal - Delhi
Dcit, Circle- 11(1), New Delhi vs Hms Real Estate Pvt. Ltd., New Delhi on 7 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES "C", NEW DELHI
BEFORE SHRI N.K.SAINI, AM & SMT. BEENA A PILLAI, JM
ITA/ CO No. Appellant Respondent A.Y. Assessee By
1612/Del/2018 ITO(E), Ward-1(2) Institute of Road 2014-15 Sh. Lakshya
New Delhi. Traffic Education Goyal, Adv.
B 128, DDA Sheds, Sh. Tarun
Okhla Industrial Kumar, Adv.
Area
Phase I
New Delhi 110 020
PAN:
AAAT12776D
6906/Del/2017 ACIT, Circle 10(2) Innodata India P 2013-14 None
New Delhi Ltd.
708, Surya Kiran
building
19 KG Marg C.P.
New Delhi 110 001
PAN:AAACI2425G
6797/Del/2017 DCIT, Exemption Haridwar 2006-07 None
Circle Development
Ghaziabad Authority
Mayapur
Haridwar
Uttarakhand
PAN:AAALH0055Q
813/Del/2018 ACIT, C.C.15 Goldsmith Realtech 2013-14 None
New Delhi P Ltd.
G-22/351, Sector 7
Rohini
New Delhi
PAN:AADCG9357Q
C.O. 83/Del/2018 Goldsmith ACIT, Central 2013-14 None
(In ITA 813/Del/18) Realtech P Ltd. Circle 15
New Delhi New Delhi
1246/Del/2017 ACIT, Circle 50(1) H & H Cooperative 2004-05 None
New Delhi Buying House
F-5/2, Vasant
Vihar
New Delhi 57
PAN:AAAFH5339K
1516/Del/2017 DCIT, Circle 11(1) Innus 2012-13 None
New Delhi Infrastructure P
Ltd.
M 62 & 63, 1st floor
2
Cannaught Place
New Delhi 19
PAN: AACCI1776N
6599/Del/2017 ACIT, Rohtak Sh. Harish Kumar 2013-14 Sh. Sohan
Circle Ghai Petwal, Adv.
Rohtak 167-R, Model Town
Rohtak
Haryana
PAN:ANKP9888K
3273/Del/2016 DCIT, Circle 2(1) All Grow Finance & 2011-12 None
New Delhi Investment P.Ltd.
202, 1st Floor,
Okhla Industrial
Estate
Phase III
New Delhi 110 020
PAN: AAACA4941P
5731/Del/2017 DCIT, Circle 10(1) GE Healthcare P 2011-12 None
New Delhi Ltd. (now known as
Wipro GE
Healthcare P Ltd.)
4, Kadugodi
Industrial Area
Bangalore
PAN:AAECA4311P
4940/Del/2017 ACIT, Central Gen X Commodities 2014-15 Sh. Rishab
Circle 29 P Ltd. Jain, CA
New Delhi FA-45, Lower
Ground Floor
Shivaji Enclave
New Delhi
PAN:AAACA2303H
6179/Del/2016 ITO(E), Ward 1(2) Gurudwara Baba 2010-11 None
New Delhi Jorawar Singh Ji
Baba Fateh Singh
Ji
D-123, Fateh Nagar
New Delhi 110 018
PAN:AAAAG3770C
1652/Del/2018 ITO(E), Ward 1(2) Institute of Road 2013-14 Sh. Lakshya
New Delhi Traffic Education Goyal, Adv.
B-128, DDA Sheds,
Okhla Industrial
Area
Phase I
New Delhi 110 020
PAN:AAATI2776D
3
3280/Del/2016 JCIT (OSD) Shivraj Properties 2008-09 None
C.C. 31 Plot J-1, Block B-1
New Delhi Mohan Industrial
Area
Mathura Road
New Delhi 110 044
PAN:AAJCS0741E
2868/Del/2018 DCIT, C.C. 1 Sh. Jeth Mal Mehta 2009-10 Sh. Vaibhav
Gurgaon J-398, New Bajaj, CA &
Rajinder Nagar Sh. Rajesh
Indian Overseas Jain, CA
Bank
Central Delhi
New Delhi
PAN:AETPM7817A
4186/Del/2018 DCIT, Circle 11(2) Hitachi Metglas 2014-15 Sh. Atul
New Delhi (India) P Ltd. Gaur, C.A.
1C, Vandana
building
11, Tolstoy Marg,
C.P.
New Delhi 110 001
PAN: AABCH9302G
4190/Del/2018 DCIT, Circle 11(1) HMS Real Estate P 2014-15 None
New Delhi Ltd.
1 AD, Vandhana
building
11, Tolstoy Marg
New Delhi 110 001
PAN: AACCH0745G
4188/Del/2018 DCIT, Circle 11(1) Hero Future 2013-14 Sh. Lakshya
New Delhi Energies P Ltd. Goyal, Adv.
202, 3rd floor and
Okhla Industrial Sh. Tarun
Estate Kumar, Adv.
Phase 3
New Delhi
PAN:AADCH0559F
13/Del/2017 ACIT, Central Sh. Gautam Gupta 2012-13 None
Circle 13 C-4/43
New Delhi Safdarjung
Development Area
New Delhi
PAN:AAGPG1963J
4
1670/Del/2017 DCIT, Circle 1 Havells India Ltd. 2011-12 Sh. Rajesh
LTU 1, Raj Narain Marg Jain, CA &
NBCC Plaza Civil Lines Sh. Akshat
Pushp Vihar Delhi 110 054 Jain, CA
New Delhi PAN: AAACH0351
44/Del/2017 ACIT, Circle 62(1) Gupta Bros (India) 2012-13 Sh. V Raj
New Delhi 232, Jor Bagh Kumar, Adv.
New Delhi 110 003
PAN:AAAFG4325Q
484/Del/2017 ACIT, Central Grand Venezia 2010-11 None
Circle 2 Commercial Towers
New Delhi P Ltd.
28, Raja Garden
New Delhi 110 015
PAN:AADCG5999A
485/Del/2017 ACIT, Central Grand Venezia 2011-12 None
Circle 2 Commercial Towers
New Delhi P Ltd.
28, Raja Garden
New Delhi 110 015
PAN:AADCG5999A
5698/Del/2016 ACIT, Circle 12(1) Infotel Technologies 2012-13 None
New Delhi P Ltd.
D-7, Dhawandeep
Apartments
6, Jantar Mantar
road
New Delhi 110 001
PAN:AACCD8086E
6057/Del/2016 ACIT, Central Godavari Vanijya P 2008-09 None
Circle 4 Ltd.
New Delhi A-43, Phase II
Noida Extension
Noida 201 305
PAN:AACCG4016H
297/Del/2018 DCIT, Circle 12(1) Infotel Technologies 2014-15 None
New Delhi P Ltd.
D-7, Dhwandeep
Apartments
6, Jantar Mantar
road
New Delhi 110 001
PAN:AACCD8086E
396/Del/2018 DCIT, Circle 11(1) Haldia Coke and 2012-13 None
New Delhi Chemicals P Ltd.
1st Floor
Sigappi Achi
5
building
Egmore
Chennai 600 008
PAN:AABCH5389P
207/Del/2018 ITO(E), Ward 1(2) India Islamic 2013-14 None
New Delhi Cultural Centre
87-88, Lodhi Estate
New Delhi 110 003
PAN:AAATI2770F
3252/Del/2016 ITO(TDS)(Internati Independent News 2016-17 None
onal Taxation) Service P Ltd.
Ward 2(1)(1) B 39, Okhla
New Delhi Industrial area
Phase I
New Delhi 110 020
PAN: AAAC13024R
Revenue by: Sh. A.K. Sharma, Sr. D.R.
Date of Hearing : 07/09/2018
Date of pronouncement: 07/09/2018
ORDER
PER BEENA A PILLAI, JM:
These appeals by De partment against diffe rent assessee's and a Cross obje ction by assessee are heard togethe r. These appeals have been filed against orders passed by respective Ld.CIT(A), in relation to different assessment years.
2. Ld. Sr.DR appeared on behalf of Revenue. In some appeals, assessees has recorded appearance through their Attorneys, while in others, assessees remained unrepresented.
3. We have heard the parties. It is found that pursuant to mandate of section 268A, CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal. It is further found that as tax effect inv olved in instant appeals is less than Rs.2 0,00,0 00/-, the y are not maintainable. The Ld.Sr.D.R. , althoug h supported orde rs of Ld.AO, coul d no t controvert the fact that t ax effect involved in these appeals is le ss than Rs.20, 00,000 /-.
64. On Going thro ugh above referred CBDT Circu lar, it is clear that it is applicable to all pending appeals with retrospective effect, and there is clear-cut direction to Department to either withdraw, or not press such appeals filed before the Tribunal, wherein tax effect is less than Rs.20,00,000/-. We are, therefore, of the view that Revenue should have either not filed instant appeals, or withdraw the same, as tax effect in these appeals are admittedly less than Rs. 20,00,000/-.
5. The Ld.CIT.DR brought to our notice letter dated 20.08.2018 by Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs in respect of para no. 10 of Circular dated 11.7.2018, enumerating certain exceptional instances where appeals filed by revenue should be contested, notwithstanding low tax effect. For the sake of convenience the same is reproduced as under:
"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entitled is less than the monetary limits specified in paragraph 3 above or there is no tax effect:
(a) where the constitutional validity of the provisions of an Act or Rule is under challenge, or
(b) where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) where revenue audit objection in the case has been accepted by the Department, or
(d) where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account.
(e) where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI).
(f) cases where prosecution has been filed by the Department and is pending in the court."
Ld.CIT DR, however, could not place any material on record to demonstrate that any of the appeals listed before us stands covered by amended para 10, vide letter dated 20.08.2018 by Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs.
5.1. Under these circumstances, we dismiss all present appeals filed by Revenue with liberty to Department to prefer Miscellaneous Applications, if it is found that either tax effect is more than Rs.20,00,000/-, or appeal gets covered by revised para 10 of Circular dated 11.7.2018, vide letter dated 7 20.08.2018 of Director (ITJ), CBDT, New Delhi addressed to All Principal CCITs.
6. Accordingly, appeals of the Revenue stand dismissed.
7. So far as Cross Objection : C.O. No. 83/Del/2018 (In ITA 813/Del/18) for Assessment Year 2013-14 filed by assessee is concerned, since appeal filed by Revenue are dismissed, the C.O. filed by assessee becomes infructuous and is dismissed as such.
8. In the result, all appeals by Revenue as well as C.O. by assessee stands dismissed.
The order pronounced in the open court on 07/09/2018.
Sd/- Sd/-
(N.K.SAINI) (BEENA A PILLAI)
Accountant Member Judicial Member
Dated: 07th September, 2018.
· Gmv
Copy of the Order forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
6. Guard File
By Order
Asst. Registrar
ITAT, Delhi Benches, New Delhi
8
Date
1. Draft dictated on dragon 07/09/18
2. Draft placed before author
07/09/18
3. Draft proposed & placed before the
second member
4. Draft discussed/approved by
Second Member.
5. Approved Draft comes to the
Sr.PS/PS
6. Kept for pronouncement on 07/09/18
7. Order uploaded on
8. File sent to the Bench Clerk
9. Date on which file goes to the AR
10. Date on which file goes to the
Head Clerk.
11. Date of dispatch of Order.