Income Tax Appellate Tribunal - Delhi
Dcit, Central Circle , Noida vs Pradeep Tyagi, Faridabad 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.4430
No.4430/Del/201
4430/Del/2018
/Del/2018
Assessment Year : 2013
2013-14
Deputy Commissioner of Vs. M/s Seaview Developers Ltd.,
Income Tax, 1005, Roots Tower, Plot No.7,
Circle-
Circle-23(2),
23(2), District Centre, Laxmi Nagar,
New Delhi. New Delhi - 110 052.
PAN : AAJCS4143C.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Anunav Kumar, Advocate,
Shri Lalit Mohan, CA, Shri
Deepesh Garg, Advocate and
Shri Pulkit Advani 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.4430/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 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-4430/Del/2018 & 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-4430/Del/2018 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-4430/Del/2018 & 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 4430/Del-2018 2013-14 DCIT, Circle-23(2), Seaview Developers AAJCS4143C --
New Delhi Pvt. Ltd.
2 5319/Del-2018 2014-15 ITO, Ward-7(1), Umesh Garg AAGPG1437P --
New Delhi
3 6091/Del-2018 2014-15 ACIT, Circle-26(1), Vedanta Ltd. AACCS7101B --
New Delhi
4 6545/Del-2018 2013-14 ACIT, Circle-29(1), Umritha Infrastructure AACFU6739L --
New Delhi Development LLP
5 6761/Del-2018 2015-16 ACIT(OSD), Noida Subhash Bhartia AAMHS8709D --
(HUF)
6 6762/Del-2018 2009-10 ITO, Ward-3(4), Subhash Chand AAOPC6134F --
Noida
7 6772/Del-2018 2014-15 ITO, Ward-3(3), Sanjay Kumar Jain ABSPJ1313J --
Noida
8 190/Del-2019 2014-15 Addl. CIT Special Yoshitaka Kajita AGTPK9869L --
Range-3, New Delhi
9 526/Del-2019 2014-15 DCIT (Intl. Russell Reynolds AALFR6258C --
Taxation)Circle - 3 Associates Inc.
(1) (1), New Delhi
10 775/Del-2019 2014-15 ACIT Central Circle Vossloh Beekay AAACB4091K --
-26 (2), New Delhi Casting Ltd.
11 776/Del-2019 2015-16 ACIT Central Circle Rajesh Kumar AAHPK9987F --
-26 (2), New Delhi
12 876/Del-2019 2010-11 ACIT Circle - 21 (2), Rexcin Healthcare P. AACCR6447D Shri Anunav
New Delhi Ltd. Kumar Adv
13 1890/Del-2019 2008-09 DCIT, Central Circle Witness Construction AAECM0199B Shri Lalit Mohan,
- 14, New Delhiq (P) Ltd. CA
14 2286/Del-2019 2013-14 ITO, Ward- 49 (1), Pradeep Kumar AWLPK0409J --
New Delhi Sharma
15 2666/Del-2019 2009-10 ITO, Ward-2 (4), Pradeep Shrivastava ASXPS8358Q --
Noida
16 3969/Del-2019 2007-08 ACIT, Circle - 26 Vestergaard Frandsen AAACV7479B --
(1), New Delhi India Pvt. Ltd.
17 4505/Del-2019 2008-09 JCIT (OSD), Central Pradeep Tyagi AHJPT7564J Shri Deepesh Garg,
Circle-1, Noida Adv. Mr. Pulkit
Advani, Adv.
18 4506/Del-2019 2009-10 JCIT (OSD), Central Pradeep Tyagi AHJPT7564J Shri Deepesh Garg,
Circle, Noida Adv. Mr. Pulkit
Advani, Adv.
19 4507/Del-2019 2010-11 DCIT, Central Pradeep Tyagi AHJPT7564J Shri Deepesh Garg,
Circle, Noida Adv. Mr. Pulkit
Advani, Adv.
20 4508/Del-2019 2011-12 DCIT, Central Pradeep Tyagi AJKPA4939R Shri Deepesh Garg,
Circle, Noida Adv. Mr. Pulkit
Advani, Adv.