Income Tax Appellate Tribunal - Delhi
Jcit (Osd) Central Circle-I, Noida vs Chanda Ram, 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.6900
No.6900/Del/2017
6900/Del/2017
Assessment Year : 2011
2011-12
Deputy Commissioner of Vs. M/s
M/s Kalzip India Pvt.Ltd.,
Income Tax, 310, Vipul Agora,
Circle-
Circle-2(1), Gurgaon. Near Sahara Mall,
M.G. Road,
Gurgaon - 122 002.
PAN : AACCA4241L.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : None.
Date of hearing : 23.08.2019
Date of pronouncement : 23.08.2019
ORDER
The captioned appeal in ITA No.6900/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-6900/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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-6900/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-6900/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 6900/Del/2017 2011-12 DCIT, Circle 2(1), Kalzip India Pvt.Ltd. AACCA4241L --
Gurgaon
2 7042/Del/2017 2013-14 ITO, Ward 2(3), KEC ASIAKOM UB JV AABAK1083F --
Gurgaon
3 7125/Del/2017 2013-14 ACIT, Circle, Karnal, Liberty Shoes Ltd. AAACL3146K --
Karnal
4 7277/Del/2017 2010-11 ACIT, Central Circle, Janasis Infotech Pvt. Ltd. AABCJ5445N --
13, New Delhi
5 6530/Del/2017 2014-15 DCIT, Central Circle, Sonia Goel AOBPG5638R --
25, New Delhi
6 6551/Del/2017 2008-09 ACIT, Central Circle, Sanjay Dalmia AADPD9438N --
26, New Delhi
7 6552/Del/2017 2009-10 ACIT, Central Circle, Sanjay Dalmia AADPD9438N --
26, New Delhi
8 6554/Del/2017 2011-12 ACIT, Central Circle, Sanjay Dalmia AADPD9438N --
26, New Delhi
9 6553/Del/2017 2010-11 ACIT, Central Circle, Sanjay Dalmia AADPD9438N --
26, New Delhi
10 6645/Del/2017 2013-14 ACIT, Circle 49(1), Surinder Katyal ALSPK2609N --
New Delhi
11 6993/Del/2017 2014-15 DCIT, Circle 22(1), Samtel Avionics Ltd. AACCR3527Q --
New Delhi
12 7070/Del/2017 2014-15 DCIT, Circle 4(1), Uniquest Infa Ventures AABUC2595C --
Gurgaon Pvt. Ltd.
13 4498/Del/2019 2008-09 JCIT (OSD), Central Chanda Ram, Faridabad BXEPR4414D --
Circle, 1 Noida
14 7809/Del/2017 2014-15 DCIT, Exemption, Sri Shivdan Singh AADTS5727R --
Circle Ghaziabad Shiksha Sansthan
15 7873/Del/2017 2008-09 DCIT, Circle 22(1), Saffron Business AAALCS3798K --
New Delhi Solution Pvt. Ltd.
16 5154/Del/2017 2013-14 ACIT, Circle 20(2), Quatrro Mortage AAACQ1451E --
New Delhi Solutions Pvt. Ltd.
17 4285/Del/2019 2015-16 DCIT, Central Circle, Skyline Metal & Alloys AAKCS7094K --
13, New Delhi Pvt. Ltd.
18 5341/Del/2017 2012-13 ACIT, Circle 27(1), Uptodate Plastics & AAACU0213C --
New Delhi Packagings Pvt. Ltd.
19 5467/Del/2017 2013-14 DCIT, Circle 24(2), Sterling anagement & AAJCS0787R --
New Delhi Security Services P.Ltd.
20 5631/Del/2017 2014-15 ITO, (TDS), Gurgaon The Gurgaon Co- AAALT0271A --
operative Bank Ltd.