Income Tax Appellate Tribunal - Delhi
Acit Circle-26(2), New Delhi vs Shiv Bhargava, New 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.5616
No.5616/Del/2017
5616/Del/2017
Assessment Year : 2014
2014-15
Assistant Commissioner of Vs. Shri Vikram Dhirani,
Income Tax, D-1039, New Friends Colony,
Central Circle-
Circle-07, New Delhi.
New Delhi.
Delhi. PAN : AHTPD6528L.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Ved Jain, Advocate, Ms.
Shurbhi Goyal, Advocate, Shri
P.C. Yadav, Advocate, Ms. Gargi
Sethee, Advocate and Shri V.
Raja Kumar, Advocate for various
respondents - as per Annexure-1
Date of hearing : 23.08.2019
Date of pronouncement : 23.08.2019
23.08.2019
ORDER
The captioned appeal in ITA No.5616/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-5616/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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-5616/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-5616/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 5616/Del/2017 2014-15 ACIT, Central Circle- Vikram Dhirani AHTPD6528L Shri Ved Jain Adv and
7, New Delhi Ms.Shurbhi Goyal and
P.C. Yadav, Adv.
2 5640/Del/2017 2013-14 ITO, Ward 58(4), New Puneet Sawhney ANSPS2540J --
Delhi
3 5646/Del/2017 2013-14 ITO, Ward 19(3), New Pasupati Nath Resorts AAECP0732D --
Delhi (P) Ltd
4 2013-14 ACIT, Circle 19(2), PNR Systems (P) Ltd. AADCP1266B --
7133/Del/2017 New Delhi
5 7131/Del/2017 2013-14 ACIT, Circle 19(2), Pearl Global Industries AAACM0175F --
New Delhi Ltd.
6 6777/Del/2017 2014-15 ACIT(E), Circle 2(1), Young Womens AAATY0027H Ms. Gargi Sethee, Adv.
New Delhi Christian Association of
Delhi
7 5962/Del/2017 2006-07 ACIT, Circle 27(1), Unlimate Fashion Maker AACCU2099N --
New Delhi Pvt. Ltd.
8 5961/Del/2017 2006-07 ACIT, Circle 27(1), Ultimate Fashion Maker AACCU2099N --
New Delhi Pvt. Ltd.
9 5767/Del/2017 2008-09 ITO, Ward 21(1), New Rampro Consultants AADCR1527M --
Delhi Pvt. Ltd.
10 5765/Del/2017 2013-14 Addl. CIT, Special PNB Housing Finance AAACP3682N Shri V. Raja Kumar
Range-7, N.D. Ltd. Adv.
11 5756/Del/2017 2014-15 ITO, Ward 30(1), New Paclean Ventures AAIFP8912G --
Delhi
12 5755/Del/2017 2013-14 ITO, Ward 30(1), New Paclean Ventures AAIFP8912G --
Delhi
13 6230/Del/2017 2010-11 ACIT, Central Circle - Victory Dewllings Pvt. AACCV2862N Shri Ved Jain Adv and
18, New Delhi Ltd. Ms.Shurbhi Goyal
14 4898/Del/2019 2009-10 ACIT Circle - 26 (2) Shiv Bhargava AEFPB9655K --
New Delhi
15 6463/Del/2017 2014-15 ITO, Ward - 19 (3), Pasupati Nath Resorts AAECP0732D --
New Delhi (P) Ltd.
16 6226/Del/2017 2010-11 ACIT Central Circle - Victory Structure Pvt. AACCV4180D Shri Ved Jain Adv and
18, New Delhi Ltd. Ms.Shurbhi Goyal
17 6228/Del/2017 2010-11 ACIT, Central Circle- Victory Accomodations AACCV3923C Shri Ved Jain Adv and
18, New Delhi Pvt. Ltd. Ms.Shurbhi Goyal
18 6232/Del/2017 2010-11 ACIT, Central Circle- Victory Township Pvt. AACCV3922D Shri Ved Jain Adv and
18, New Delhi Ltd. Ms.Shurbhi Goyal
19 6603/Del/2017 2006-07 ACIT, Central Circle- Parag Dalmia AAAPD3725B --
26, New Delhi
20 7071/Del/2017 2014-15 ACIT, Circle-59(1), Renu Makin AARPM1849G --
New Delhi