Income Tax Appellate Tribunal - Delhi
Mehak Enterprises P.Ltd, New Delhi vs Dcit, Circle-16(2), New Delhi on 7 September, 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.7478/Del/2017
Assessment Year : 2012-13
ACIT (OSD), Vs. Maple Orgtech (India) Ltd.,
Ward - 1(5), Ground Floor, 147, Block-G, New
New Delhi. Alipore, Kolkata.
PAN: AADCM5958P
Assessee by: None
ITA No.81/Del/2018
Assessment Year : 2014-15
ACIT, Vs. M/s MVV Water Utility P. Ltd.,
Ward 17(2), New Delhi F-27/2, Okhla Industrial Area,
Phase-II, NewDelhi.
PAN: AAICM1506C
Assessee by : S/Sh. Saurabh Goyal & Somil Aggarwal
ITA No.82/Del/2018
Assessment Year : 2013-14
ACIT, Vs. M/s Multiserv India P. Ltd.
Ward 17(2), New Delhi 103, Savitri Commercial Complex,
C-1, Janakpuri, New Delhi.
PAN: AAACM4712A
Assessee by: None
ITA No.721/Del/2018
Assessment Year : 2014-15
2
ACIT, Vs Invictus Oncology P. Ltd.,
Ward 10(2), New Delhi 465, 1st Floor, Patparganj Ind. Area,
Delhi.
PAN: AACCI5921K
Assessee by: None
ITA No.1006/Del/2018
Assessment Year : 2011-12
ACIT (OSD), Vs. Mr. Mohit Wadhwa,
Ward- 1(4), Meerut. 661, Shastri Nagar, Meerut,
Uttar Pradesh
PAN:AASPQ46744E
Assessee by: None
ITA No.1047/Del/2018
Assessment Year : 2004-05
ACIT, Vs. M/s Premier Polyfilm Ltd.,
Circle-20(1), New Delhi. 305, Elite House, 3rd Floor,
Community Centre, Zamrudpur,
Kailash ColonyExtn., New Delhi
PAN: AAACP0371Q
Assessee by : None
ITA No.1051/Del/2018
Assessment Year : 2013-14
DCIT, Vs. Meenakshi Peshwari,
Central Circle, H.No.50, Sector-15A,
Noida. Noida, Uttar Pradesh,
PAN: AIHPP3490N
Assessee by : None
ITA Nos.1052 to 1054/Del/2018
Assessment Years : 2009-10, 2013-14 & 2014-15
3
DCIT, Vs. Mr. Mohan Lal Rathi,
Central Circle, Noida. 210, Jagdamba Tower, 13 Preet Vihar,
Commercial Complex, Delhi.
PAN: AAZPR9886N
Assessee by : None
ITA No.1092/Del/2018
Assessment Year : 2009-10
Income-tax Officer, Vs. Mehar Wilshaw,
Ward - 52(2), 11, Amrita Shergil Marg,
New Delhi. New Delhui.
PAN: AAFPW9598N
Assessee by : None
ITA No.1133/Del/2018
Assessment Year : 2014-15
DCIT, Vs. M/s IFCI Financial Services Ltd.,
Circle-12(1), IFCI Tower, 15th Floor, Nehru Place,
New Delhi. New Delhi.
PAN: AAACI0567P
Assessee by : None
ITA No.1240/Del/2018
Assessment Year : 2014-15
DCIT, Vs. Intelligent Communication Systems
Circle-12(2), India Ltd., 1st Floor, Administrative
New Delhi Block, Okhla Industrial Estate,
Phase-III, New Delhi.
Assessee by : None
ITA Nos.1375 & 1376/Del/2018
Assessment Years : 2010-11 & 2011-12
Income-tax Officer, Vs. Mr. Mohit Gupta.,
Ward - 20(1), New Delhi. L/H Late Pradeep Gupta,
83, Anand Lok, New Delhi.
4
PAN: AGBPG9600P
Assessee by : None
ITA No.1583/Del/2018
Assessment Year : 2012-13
ACIT, Vs. Mother Pride Education Persona P.
Central Circle-9, Ltd., 11/77, West Punjabi Bagh,
New Delhi. New Delhi.
PAN: AADCM9347C
Assessee by : None
ITA No.1751/Del/2018
Assessment Year : 2009-10
DCIT, Vs Mehak Enterprises P. Ltd.,
Circle-16((2), A-401, Defence Colony,
New Delhi. New Delhi.
PAN: AACCM8269Q
Assessee by : S/Sh. Saurabh Goyal & Somil Aggarwal
C.O. No.104/Del/2018
(In ITA No.1751/Del/2018)
Assessment Year : 2009-10
Mehak Enterprises P. Ltd., VS DCIT, Circle 16(2),
A-401, Defence Colony, New Delhi.
New Delhi.
PAN: AACCM8269Q
ITA Nos.1833 and 1834/Del/2018
Assessment Years : 2009-10 & 2014-15
DCIT, Vs. Namrata Minocha,
Central Circle, H.No.85, Sector 15A,
Noida. Noida.
PAN: AAIPM0759Q
5
Assessee by : None
CO No.101 /Del/2018
(IN ITA No.1833/Del/2018
Assessment Years : 2009-10
DCIT, Vs. Namrata Minocha,
Central Circle, H.No.85, Sector 15A, Noida.
Noida. PAN: AAIPM0759Q
ITA No.1835/Del/2018
Assessment Years : 2009-10
DCIT, Vs. Rajender Kumar Minocha,
Central Circle, H.No.85, Sector 15A,
Noida. Noida.
PAN: AAIPM0759Q
C.O. No.102/Del/2018
(In ITA No.1835/Del/2018)
Assessment Years : 2009-10
Rajender Kumar Minocha, Vs. DCIT,
H.No.85, Sector 15A, Central Circle,
Noida. Noida.
PAN: AAIPM0759Q
I.T.A. No.1836/Del/2018
Assessment Year: 2014-15
DCIT, Central Circle vs Rajesh Kumar Minocha,
Noida. H.No.85, Sector 15A, Noida.
PAN: AAIPM0760F
Assessee by: None
CO No.103/Del/2018
(In I.T.A. No.1836/Del/2018)
Assessment Year: 2014-15
6
Rajesh Kumar Minocha, vs DCIT, Central Circle,
H.No.85, Sector 15A, Noida. Noida.
PAN: AAIPM0760F
Assessee by: None
I.T.A. No.2820/Del/2018
Assessment Year: 2008-09
Income-tax Officer, vs Ram Naresh Sikarwar.
Ward -2(2), Faridabad. H.No.323, Gali No. 15,
Bhikam Colony, Faridabad.
PAN: AUSPS0203K
Assessee by: None
I.T.A. No.2876/Del/2018
Assessment Year: 2011-12
Asstt. Commr. Of Income-tax, vs Raghvan Kumar Reji,
Ward -2(2), Faridabad. X-15, First Floor,
Hauz Khas, New Delhi.
PAN: AACPR5673G
Assessee by: None
I.T.A. No.3696/Del/2018
Assessment Year: 2008-09
Asstt. Commr. Of Income-tax, vs M/s Jaideo Prasaed Minda,
Central Circle-13, New Delhi. A-9, Phase-1, Ashok Vihar,
New Delhi.
PAN: AATPM3790Q
Assessee by: None
I.T.A. No.4228/Del/2018
Assessment Year: 2013-14
Dy. Commr. Of Income-tax, vs M/s Ivory Clothing P.Ltd.,
Circle-12(2),New Delhi. 11, Mathura Road, Jungpura,
7
New Delhi.
PAN: AABCI3487M
Assessee by: None
I.T.A. No.4235/Del/2018
Assessment Year: 2013-14
Income-tax Officer, vs Inspire Network for Environment
Ward -1(2), New Delhi. S-212, 2nd floor, Panchsheel Park,
New Delhi.
PAN: AAATW0494N
Assessee by: Shri Ruchesh Sinha , Ms Aabgina Chishti,
Ms Jyoti Sharma
I.T.A. Nos.4244 to 4246/Del/2018
Assessment Years: 2008-09, 2009-10, 2012-13
Income-tax Officer, vs Giza Builders & Developers P.Ltd.
TDS Ward -1(3)(2), Intl. Taxation, 1-E, Jhandewalan Extension,
New Delhi. Naaz Cincema Complex,
New Delhi.
PAN: AACCG7585M
Assessee by: None
I.T.A. No.4271/Del/2018
Assessment Year: 2013-14
Dy. Commr. Of Income-tax, vsM/s JMM India P.Ltd.,
Circle-13(2), New Delhi. 309, Vikas Deep Building,
Laxmi Nagar, District Centre,
Delhi.
PAN: AAACJ3260C
Assessee by: Ms Suganandha Anand
I.T.A. No.4328/Del/2018
Assessment Year: 2014-15
Dy. Commr. Of Income-tax, vs M/s Indian Sugar Exim Corpn.Ltd.,
Circle-12(1), New Delhi. C Block, 2nd floor, Ansal Plaza,
8
August Kranti Marg, New Delhi.
PAN: AAACI1163M
Assessee by: None
I.T.A. No.4381/Del/2018
Assessment Year: 2014-15
Income-tax Officer, vs M/s Jahanpanah Club,
Ward -30(2), New Delhi. Mandakini Housing Scheme,
Alaknanda, New Delhi.
PAN: AAAAJ1572F
Assessee by: None
I.T.A. No.4585/Del/2018
Assessment Year: 2009-10
Income-tax Officer, vs Naathu Singh (Deceased) L/H
Ward -2(3), New Delhi. Sh. Suneel Singh, Village Dujana,
Pargana & Tehsil Dadri, Gautam
Budh Nagar, Uttar Praesh
PAN: AYEPK9146R
Assessee by: None
I.T.A. No.4601/Del/2018
Assessment Year: 2010-11
Income-tax Officer, vs Ms Mithalesh Kumari,
Ward -2(2), New Delhi. D-5, Delta-1, Greater Noida
Uttar Pradesh.
PAN: DGBPK8984F
Assessee by: None
(Appellant) (Respondent)
Department by: Ms Princy Singla, Sr. DR
9
Date of hearing: 07.09.2018
Date of Pronouncement: 07.09.2018
ORDER
PER BENCH The present appeals filed by the Revenue in respect of different assessees are directed against the orders passed by the CIT(A) and Cross Objection filed by some of the 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 10 orders of the Assessing Officer, but could not controvert the 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 11 notwithstanding the low tax effect, has been revised. He, however, 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. Now we turn to the Cross Objections filed by some of the assesses. Since the appeals of the Revenue from which such Cross Objections have arisen, have been dismissed hereinabove, these C.Os have become infructuous and stand dismissed.
7. In the result, all the appeals of the Revenue as well as the Cross Objections of the assessees stand dismissed.
12
8. In the result, all the appeals of the Revenue stand dismissed.
9. The order pronounced in the open court on 7th September, 2018.
Sd/- sd/-
(R.S. SYAL) ([K. NARASIMHA CHARY)
VICE PRESIDENT JUDICIAL MEMBER
Dated, 7th September, 2018
VJ
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.
Draft dictated on 07.09.2018
Draft placed before author 07.09.2018
Draft proposed & placed before the second member 07.09.2018
Draft discussed/approved by Second Member. 07.09.2018
Approved Draft comes to the Sr.PS/PS
Kept for pronouncement on
Date of uploading order on the website
File sent to the Bench Clerk
Date on which file goes to the AR
Date on which file goes to the Head Clerk.
Date of dispatch of Order.