Income Tax Appellate Tribunal - Delhi
Dcit Central Circle-04, New Delhi vs Karamjit Jaiswal (L/H Of Ladli Pershad ... 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.4827
No.4827/Del/201
4827/Del/2019
/Del/2019
Assessment Year : 2001
2001-
01-02
Deputy Commissioner of Vs. Late Shri Ladli Pershad Jaiswal,
Income Tax, Through Legal Heir
Central Circle-
Circle-4, Shri Karamjit Jaiswal,
New Delhi. 6, The Green,
Rajokri,
New Delhi.
PAN : AAGPJ4934Q.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Akshat Jain, FCA and
Shri Lalit Mohan 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.4827/Del/2019 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-4827/Del/2019 & 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-4827/Del/2019 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-4827/Del/2019 & 19 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCHES, NEW DELHI
Sl. ITA/IT(SS) Asstt. PAN Name of AR-
Year Name of Appellant Name of Respondent (Shri/Kum/Smt)
No. A No./C.O.
1 4827/Del-2019 2001-02 DCIT, CC(4), New Karamjeet Jaiwal AAGPJ4934Q --
Delhi
2 2455/Del-2018 2009-10 ACIT(E), Circle- Nanda Foundation AAATN0223E --
2(1), New Delhi
3 4269/Del-2018 2012-13 ACIT, Circle-5(2), Cavotec India Pvt. Ltd. AACCC7038H --
New Delhi
4 4292/Del-2018 2014-15 DCIT, Circle-8(1), Elephant India Finance AAACE0472F --
New Delhi Pvt. Ltd.
5 4453/Del-2018 2014-15 DCIT, Circle-6(2), Crystal Crop Protection AABCJ3574E --
New Delhi Pvt. Ltd.
6 4495/Del-2018 2010-11 ACIT, Circle-7(2), Direct News P. Ltd. AABCI6212J --
New Delhi
7 4530/Del-2018 2014-15 ACIT, Circle-9(1), Feedback Infra Pvt. Ltd. AAACF0066G --
New Delhi
8 4782/Del-2018 2014-15 ITO, Ward-49(1), Devender Singh Ghai AAHPG1690H --
New Delhi
9 4886/Del-2018 2013-14 ACIT, CC-29, New Dharampal Premchand AAACD1952B --
Delhi Ltd.
10 5088/Del-2018 2014-15 DCIT, CC-07, New Devyani Enterprises Pvt. AABCD7571R Shri Akshat Jain,
Delhi Ltd. FCA
11 6134/Del-2018 2013-14 ACIT, Circle-6(1), Combine Elec Mech AACCC4076F --
New Delhi Engineers P. Ltd.
12 6268/Del-2018 2015-16 ACIT, CC-13, New Financial World (India) AAACF1027F --
Delhi P. Ltd.
13 6309/Del-2018 2013-14 ACIT, Circle-8(1), Eagle Hunter Solutions AABCE0565E --
New Delhi Ltd.
14 6378/Del-2018 2009-10 ACIT, CC-8, New Dheeraj Chaudhary AASPK9267B Shri Lalit Mohan,
Delhi CA
15 6382/Del-2018 2013-14 ACIT, CC-8, New Dheeraj Chaudhary AASPK9267B Shri Lalit Mohan,
Delhi CA
16 6736/Del-2018 2015-16 ITO, Ward-1(2), Cane Development AAALC0173E --
Muzaffarnagar Council
17 7663/Del-2018 2010-11 ACIT, CC-17, New Diamond Tradex Co. AACCD3460E --
Delhi Ltd.
18 6389/Del-2018 2015-16 ACIT, CC-8, New Krishan Kumar AAEPK8794P --
Delhi
19 6383/Del-2018 2009-10 ACIT, CC-8, New Krishan Kumar AAEPK8794P --
Delhi
20 4215/Del-2018 2010-11 ACIT, CC-30, New Sanjivani Industries Pvt. AAFCS8669H --
Delhi Ltd.