Income Tax Appellate Tribunal - Delhi
Ito, Ward- 21(1), New Delhi vs Ramayana Polymers Pvt. Ltd., 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.5725
No.5725/Del/2017
5725/Del/2017
Assessment Year : 2013
2013-14
Assistant Commissioner of Vs. M/s Sanskriti Education Society,
Income Tax (E), K-1/149 Basement,
Circle-
Circle-2(1), Chitaranjan Park,
New Delhi.
Delhi. New Delhi - 110 019.
PAN : AACTS9946B.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Deepesh Garg, Advocate
and Shri Pulkit Advani, 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.5725/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-5725/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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-5725/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-5725/Del/2017 & 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 5725/Del/2017 2013-14 ACIT (E), Circle Sanskriti Educational AACTS9946B --
2(1), New Delhi Society
2 5771/Del/2017 2014-15 ACIT, Circle 23(1), Shinkwang Electronics AAJCS5552M --
New Delhi (India) Pvt. Ltd.
3 5773/Del/2017 2012-13 ITO, Ward 37(1), Tirupati Trading AAEFT3136C --
New Delhi
4 5862/Del/2017 2014-15 ACIT, Circle 43(1), Sanjeev Kumar AANPK4445L --
New Delhi
5 6040/Del/2017 2012-13 ITO, Ward 41(5), S.T.Enterprises AARFS3368N --
New Delhi
6 6041/Del/2017 2013-14 ITO, Ward 41(5), S.T.Enterprises AARFS3368N --
New Delhi
7 6076/Del/2017 2012-13 ITO, Ward 37(1), Surender Kumar AJUPK7323H --
New Delhi
8 6119/Del/2017 2013-14 ACIT, Circle 2, Supreme Ceramics Ltd AACCS6095C Shri Deepesh
Ghaziabad Garg, Adv. Mr.
Pulkit Advani,
Adv.
9 6252/Del/2017 2014-15 DCIT, Circle 22(1), Sainov Spirits Pvt. Ltd. AALCS8633F --
New Delhi
10 4841/Del/2017 2010-11 DCIT, Central Circle- Anchor Alloys Pvt. Ltd. AAACA1485A --
II, Faridabad
11 4964/Del/2017 2007-08 ITO, Ward 2(2), New Alert Exim P.Ltd. AAFCA7427H --
Delhi
12 4965/Del/2017 2008-09 ITO, Ward 2(2), New Alert Exim P. Ltd. AAFCA7427H --
Delhi
13 5316/Del/2017 2014-15 DCIT, Circle I, Archana Bansal AAQPB5677E --
Muzaffarnagar
14 5475/Del/2017 2013-14 DCIT, Circle 2(1), Aimil Pharmaceuticals AAACA6166G --
New Delhi (India) Pvt. Ltd.
15 5483/Del/2017 2012-13 ITO, Ward 5(1), New BIPS Systems Limited AAACB0262A --
Delhi
16 5516/Del/2017 2014-15 ITO,Ward 40(3), Arun Singhal ARDPS6869F --
New Delhi
17 5719/Del/2017 2013-14 DCIT Circle 2(1), All Check Deals India Pvt. AAHCA2143G --
New Delhi Ltd.
18 5971/Del/2017 2014-15 ITO Ward 1(3), New Accure Labs p. Ltd. AAECA9631J --
Delhi
19 561/Del/2018 2008-09 ITO, Ward 21(1), Ramayana Polymers AADCR4147D --
New Delhi Pvt.Ltd.
20 568/Del/2018 2008-09 ITO, Ward 19(2), PJ Apparels P. Ltd. AAECP2978F --
New Delhi