Income Tax Appellate Tribunal - Delhi
Acit, Central Circle-8, New Delhi vs Krishan Kumar , 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.2499
No.2499/Del/201
2499/Del/2018
/Del/2018
Assessment Year : 2012-
2012-13
Deputy Commissioner of Vs. M/s Tecpro Infrastructure
Income Tax, Pvt.Ltd.,
Circle-
Circle-25(1), 106, Plot No.4, Vishwadeep
New Delhi. Tower, District Centre,
Janakpuri,
New Delhi - 110 058.
PAN : AACCT7826N.
(Appellant) (Respondent)
and 18 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri P.C. Yadav, Advocate, Dr.
Ravi Gupta, Advocate, Ms. Manju
Bala Yadav, Advocate, Shri
Kshitiz Garg, Advocate and Shri
Amol Sinha, 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.2499/Del/2018 and 18 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 2 ITA-2499/Del/2018 & 18 others (supra) read with circular dated 11.07.2018 (supra). CBDT, vide clarification 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-2499/Del/2018 & 18 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-2499/Del/2018 & 18 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 2499/DEL/2018 2012-13 DCIT, Circle-25(1), Tecpro Infrastructure P. Ltd. AACCT7826N --
New Delhi
2 4049/DEL/2019 2009-10 ACIT, Circle-5(1), Bureau Veritas Consumer AAACM6792J --
New Delhi Product
3 2669/DEL/2018 2014-15 ACIT, Circle-61(1), Savita Nagpal AACPN9059L --
New Delhi
4 3001/DEL/2018 2014-15 DCIT, CC, Karnal Shiv Kumar Garg AAWPG2346K --
5 2526/DEL/2018 2007-08 DCIT, Circle-1, K D Prints Pvt. Ltd. AAACK7904Q --
Meerut
6 2903/DEL/2018 2009-10 DCIT, Circle-1, Lakhani India Ltd. AAACL3113G --
Faridabad
7 4212/DEL/2018 2013-14 ACIT, CC-30, New Kuber Tabacco Products P. AAACK0509K Shri P.C. Yadav,
Delhi LTd. Adv. And Dr.
Ravi Gupta, Adv.
And Ms. Manju
Bala Yadav
8 4277/DEL/2018 2012-13 ITO, Ward-15(1), La Chem Organics Ltd. AAACL1964D --
New Delhi
9 6384/DEL/2018 2010-11 ACIT, CC-8, New Krishan Kumar AAEPK8794P --
Delhi
10 6385/DEL/2018 2011-12 ACIT, CC-8, New Krishan Kumar AAEPK8794P --
Delhi
11 6386/DEL/2018 2012-13 ACIT, CC-8, New Krishan Kumar AAEPK8794P --
Delhi
12 237/Del-2017 2012-13 ACIT, CC-25, Digicall Teleservices P. Ltd. AABCP9794Q Shri Kshitiz Garg,
New Delhi Adv. And Shri
Amol Sinha, Adv.
13 467/Del-2017 2013-14 ITO(E), Ward-1(3), Data Security Councel of AACCD9781G --
New Delhi India
14 493/Del-2017 2006-07 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
New Delhi
15 CO 70/Del- 2006-07 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
2017 New Delhi
16 494/Del-2017 2007-08 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
New Delhi
17 CO 71/Del- 2007-08 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
2017 New Delhi
18 495/Del-2017 2008-09 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
New Delhi
19 CO 72/Del- 2008-09 ACIT, C.Circle-3, Charu Shekhar Gupta AAAPG6913C --
2017 New Delhi