Income Tax Appellate Tribunal - Delhi
Dcit (E), Ghaziabad vs Late Shyam Behari Mishra Memorial ... on 28 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : I-1: FRIDAY : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No.4802/Del/2018
Assessment Year : 2011-12
ACIT, Vs. Surendra Hanumanmal Chhajer,
Central Circle-30, 605, Pearl Apartments, Lokhandwala
New Delhi. Complex, Andheri West, Mumbai.
PAN: ACWPC3640C
Assessee by : None
ITA No.2120/Del/2018
Assessment Year : 2009-10
Income-tax Officer, Vs. Tribhawan Kumar Parnami,
Ward 4(4), SCO 50-51, Old Judicial Complex,
Gurgaon. Jharsa Road, Gurgaon.
PAN: AARPP6532H
Assessee by : None
ITA Nos.1925 & 1926/Del/2018
Assessment Years : 1997-98 & 2000-01
Income-tax Officer, Vs. Shri Sanjay Ghai,
Ward-2(3), 2 Guru Ram Rai Market,
Dehradun Delaram Bazar, Rajpur Road,
Dehradun.
PAN: ABIPG9612P
Assessee by : S/Shri Saurabh Goyal & Somil Goyal,
Advocate
Department by : Shri Kumar Pranav, Sr. DR
2
ITA No.1888/Del/2018
Assessment Year : 2010-11
ITO, Vs Divya Prem Sewa Mission Nyas
Ward Exemption, SC-281, Shastri Nagar, Ghaziabad.
Ghaziad. PAN: AABFD4898G
Assessee by : None
ITA No.1875/Del/2018
Assessment Year : 2013-14
ACIT, Vs. Surjit Singh,
Central Circle- 3(1), 23, West Avenue Road, Punjabi Bagh
International Taxation, New Delhi.
New Delhi. PAN: BCSPS1635Q
Assessee by : None
ITA No.1756/Del/2018
Assessment Year : 2014-15
DCIT, Vs. Syed Ali Shah,
Circle-2, Dehradun, Calissa Cottage, The Mall Mussoorie,
Rishikesh.
PAN: ACAPS2908M
Assessee by : None
ITA No.1747/Del/2018
Assessment Year : 2009-10
DCIT, Vs. SRF Ltd.,
Circle-1, LTU, The Galleria, DLF Mayur Vihar,
New Delhi. Unit No.236,237, Second Floor,
Mayur Place, Noida Link Road, Delhi.
PAN: AAACS0206P
Assessee by : None
ITA Nos.6137 to 6138/Del/2017
Assessment Years : 2010-11 & 2013-14
DCIT(E), Vs. Late Shyam Behari Mishra Memorial
Ghaziabad. Charitable Trust, G-14, Shanti Nagar,
Kanpur.
2
3
PAN: AAATL2323F
Assessee by : None
ITA No.5587/Del/2017
Assessment Year : 2014-15
DCIT, Vs. Sunair Hotels Ltd.,
Circle-24(2), A-7, 1st Floor, Geetanjali Enclave,
New Delhi. New Delhi.
PAN: AAACS1463L
Assessee by : Ms Pinky Sharma, ITP
Department by : Shri Kumar Pranav, Sr. DR
ITA No.5581/Del/2017
Assessment Year : 2013-14
ACIT, Vs. M/s Shanti Prasad Jain (HUF),
Circle-47(1), 1331, Chandni Chowk,
New Delhi. Delhi.
PAN: AABHS0887C
Assessee by : Shri Raj Kumar, CA
ITA No.5764/Del/2017
Assessment Year : 2009-10
Income-tax Officer, Vs. Sheei Jyoti Rice Mils Ltd.,
Ward-23(3), B-38, Sagar Apartment,
New Delhi. 6, Tilak Marg, New Delhi
Assessee by : None
ITA Nos.5626 to 5628/Del/2017
ITA Nos. 5632 to 5634/Del/2017
Assessment Year : 2014-15
Income-tax Officer, TDS, Vs. The Gurgaon Cooperative Bank Ltd.,
Gurgaon. Village Farrukh Nagar,
Gurgaon.
PAN: AAALT0271A
Assessee by : None
3
4
ITA No.4409/Del/2017
Assessment Year : 2011-12
DCIT, Vs. M/s ZF Hero Chasis Systems P. Ltd.,
Circle-27(2), 603, International Trade Tower,
New Delhi. Nehru Place, New Delhi.
PAN: AACCH1472L
Assessee by : None
ITA Nos.3912 to 3914/Del/2017
Assessment Year : 2007-08
ACIT, Vs Saloni Narang,
Central Circle-15, No.5, Dr. G.C. Narang Marg ,
New Delhi. Mall Road, Cavalery Lane,
New Delhi.
PAN: AAFPN2692C
Assessee by : None
ITA No.3794/Del/2017
Assessment Year : 2006-07
DCIT, Vs. Supertech Construction Pvt. Ltd.,
Central Circle, B-28, 29, 3rd Floor,
Ghaziabad. Sector 58, Noida.
PAN: AABCS0646N
Assessee by : None
ITA No.3764/Del/2017
Assessment Year : 2011-12
ACIT, Vs. M/s Sara Sae Pvt. Ltd.,
Special Range-8, GL-3, Ashoka Estate,
New Delhi. 24, Barakhamba Road, New Delhi.
PAN: AAACS6857L
Assessee by : None
(Appellants) (Respondents)
Department By : Shri Kumar Pranav, Sr. DR
Date of Hearing : 23.08.2018
Date of Pronouncement : 28.08.2018
4
5
ORDER
PER K. NARASIMHA CHARY, J.M.
The present appeals filed by the Revenue in respect of different assessees are directed against the orders passed by the CIT(A) in relation to the different assessment years.
2. The ld. DR appeared on behalf of the Revenue. In some of the cases, the assessees put in appearance through their Attorneys, while in others, the assessees remained unrepresented.
3. We have heard the parties. It is found that pursuant to the mandate of section 268A, the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal. It is further found that as the tax effect involved in the instant appeals is less than Rs.20,00,000/-, the extant appeals are not maintainable. The ld. D.R., although supported the orders of the Assessing Officer, but could not controvert the 5 6 fact that tax effect involved in these appeals is less than Rs.20,00,000/-.
4. Going by the prescription of the aforenoted Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. We are, therefore, of the view that the Revenue should have either not filed the instant appeals before the Tribunal or withdrawn the same as the tax effect in these appeals is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeals without going into merits of the cases.
5. The ld. DR has brought to our notice a letter dated 20.08.2018 of the Director (ITJ), CBDT, New Delhi addressed to All the Principal CCITs in which para no. 10 of the earlier Circular dated 11.7.2018, enumerating certain instances in which the appeals should be contested notwithstanding the low tax effect, has been revised. He, however, 6 7 could not place any material on record to demonstrate that any of the above appeals is covered by the amended para of the Circular. Under these circumstances, we dismiss all the appeals filed by the Revenue and give liberty to the Department to file Miscellaneous Applications, if it is found that either the tax effect is more than the prescribed limit of Rs.20,00,000/- or the appeals gets covered in the revised para 10 of the letter dated 20.08.2018. Accordingly, the appeals of the Revenue stand dismissed.
6. In the result, all the appeals of the Revenue stand dismissed.
The order pronounced in the open court on 28.08.2018.
Sd/- sd/-
(R.S. SYAL) ([K. NARASIMHA CHARY)
VICE PRESIDENT JUDICIAL MEMBER
Dated, 28th August, 2018
VJ
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.
7
8
Draft dictated on 28.08.2018
Draft placed before author 28.08.2018
Draft proposed & placed before the second member 28.08.2018 Draft discussed/approved by Second Member. 28.08.2018 Approved Draft comes to the Sr.PS/PS 28.08.2018 Kept for pronouncement on 28.08.2018 Date of uploading order on the website 28.08.2018 File sent to the Bench Clerk 28.08.2018 Date on which file goes to the AR Date on which file goes to the Head Clerk.
Date of dispatch of Order.
8