Income Tax Appellate Tribunal - Delhi
Jcit(Osd) Central Circle-1, Noida vs Anil Mittal, Noida 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.1428
No.1428/Del/201
1428/Del/2018
/Del/2018
Assessment Year : 2013
2013-14
Assistant Commissioner of Vs. Shri Dhiraj Sapra,
Income Tax, Prop. M/s Snaan,
Circle-
Circle-1(1),
1(1), SCO-56, 2nd Floor,
SCO-
Gurgaon. Sector-
Sector-29,
Gurgaon - 122 002.
PAN : AIWPS3410N.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Anil Jain, Advocate, Shri Shiv
Kumar Arora, CA, Dr. Rakesh
Gupta, Advocate, Shri V. Raja
Kumar, Advocate, Shri P.C.
Yadav, Advocate, Dr. Ravi Gupta,
Advocate and Ms. Manju Bala
Yadav, Advocate 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.1428/Del/2018 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 2 ITA-1428/Del/2018 & 19 others 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 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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 circular 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 PRESIDENT
VK.
3 ITA-1428/Del/2018 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-1428/Del/2018 & 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 Respondent (Shri/Kum/Smt)
No. A No./C.O. Appellant
1 1428/Del/2018 2013-14 ACIT, Circle- Dhiraj Sapra AIWPS3410N --
1(1), Gurgaon
2 3166/Del/2018 2014-15 ACIT, Circle-3, Sarju Piyari Srivastava AFCPS4238M --
Noida
3 3315/Del/2018 2006-07 DCIT, CC-32, Shalimar Town Planners AABCS5851R --
New Delhi Pvt Ltd
4 3321/Del/2018 1998-99 Pr.CIT, Shivji Palace Hotel & AACCS6882R Shri Anil Jain, Adv.
Muzaffarnagar Club Pvt Ltd
5 3322/Del/2018 1999-2000 Pr.CIT, Shivji Palace Hotel & AACCS6882R Shri Anil Jain, Adv.
Muzaffarnagar Club Pvt Ltd
6 3323/Del/2018 2000-01 Pr.CIT, Shivji Palace Hotel & AACCS6882R Shri Anil Jain, Adv.
Muzaffarnagar Club Pvt Ltd
7 3324/Del/2018 2001-02 Pr.CIT, Shivji Palace Hotel & AACCS6882R Shri Anil Jain, Adv.
Muzaffarnagar Club Pvt Ltd
8 3325/Del/2018 2002-03 Pr.CIT, Shivji Palace Hotel & AACCS6882R Shri Anil Jain, Adv.
Muzaffarnagar Club Pvt Ltd
9 3366/Del/2018 2013-14 ACIT, Circle- Tanya Mahajan BALPM4652A --
39(1), New Delhi
10 3237/Del/2018 2012-13 ITO, Ward- United Leasing & AAACU0323M --
27(1), New Delhi Industries ltd
11 4496/Del/2019 2013-14 JCIT(OSD), CC- Anil Mittal AJKPA4939R Shri Shiv Kumar
1, Noida Arora, CA
12 3599/Del/2018 2009-10 DCIT, CC-15, Sumati Garg AQYPG6765E --
New Delhi
13 4188/Del/2019 2014-15 ITO, Ward-2, Jogi Ram AIPPR0517C --
Sonepat
14 3063/Del/2018 2009-10 ACIT, CC-20, Kaajal Aijaz Ilmi AABPI4222R Dr. Rakesh Gupta,
New Delhi Adv.
15 3064/Del/2018 2010-11 ACIT, CC-20, Kaajal Aijaz Ilmi AABPI4222R Dr. Rakesh Gupta,
New Delhi Adv.
16 3267/Del/2018 2009-10 DCIT, CC-28, Klaxon Trading (P) Ltd AAACK3487E Shri V. Raja Kumar
New Delhi Adv.
17 3939/Del/2018 2013-14 Addl.CIT, SR-5, Kare Partners Group P. AAKCA2081L --
New Delhi Ltd
18 4184/Del/2018 2012-13 DCIT, CC-1, Kansar Projects P. Ltd AADCK2358K --
Gurgaon
19 4211/Del/2018 2011-12 ACIT, CC-30, Kuber Products Pvt Ltd AABCK6519J Shri P.C. Yadav, Adv.
New Delhi And Dr. Ravi Gupta,
Adv. And Ms. Manju
Bala Yadav
20 4758/Del/2019 2010-11 ITO, Ward- Motiram AAFCM8609R
17(2), New Delhi Pharmaceuticals P.Ltd.