Income Tax Appellate Tribunal - Delhi
Acit, Circle-17(1), New Delhi vs My Family Dentist P.Ltd, New Delhi on 21 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES: "E": NEW DELHI
BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA/IT(SS)A/ Appellant Respondent AY/ Assessee By
CO No. Asst.
Period
6065/Del/2017 ACIT, Central M/s. Mahashian Di 2014-15 Ms. Rinky
Circle-4, New Hatti Pvt. Ltd., Sharma, ITP
Delhi 9/44, Kirti Nagar,
Industrial Area, New
Delhi
(PAN:AAACM4165F)
1168/Del/2017 DCIT, Circle- M/s. Nikhil 2012-13 None
18(2), New Footwears Pvt. Ltd.,
Delhi G-11, Main Rohtak
Road, Udyog Nagar,
Delhi
(PAN:AAACN0749A)
6643/Del/2016 Addl. CIT, M/s. Nagesh 2012-13 None
Special Range- Knitwears Pvt. Ltd.,
6, C.R. E-10, Masjid Moth,
Building, New Greater Kailash, New
Delhi Delhi
(PAN:AAACN2140D)
1138/Del/2017 DCIT, Circle- M/s. MGF Motors 2011-12 None
16(1), New Ltd., MGF House,
Delhi Asaf Ali Road, New
Delhi
(PAN:AABCM4247R)
1643/Del/2018 ACIT, Circle- M/s. Omron 2009-10 Shri Somil
19(1), New Automation Pvt. Ltd., Aggarwal &
Delhi 108 & 103-106, 1st Shri Lakshya
Floor, Sewa Aggarwal,
Corporation Park, Advocates
Gurgaon
(PAN:AAACO8103D)
3756/Del/2017 DCIT, M/s. Meenu Papers 2012-13 None
Circle-1, Mills Pvt. Ltd., 9.5th
Muzaffarnagar KM, Bhopa Road,
Muzaffarnagar
(PAN:AACCM0296K)
3978/Del/2016 ACIT, Circle- Sh. Naveen 2010-11 None
2
18(2), New Chaudhri, A-206,
Delhi Som Vihar, R.K.
Puram, New Delhi
(PAN:ACUPC0145J)
3409/Del/2016 DCIT M/s. Thyssen Krupp 2011-12 None
(International Systems Engineering
Taxation) GmbH (Formerly
Circle-3(1)(1), known as M/s.
E-2, Dr.. S.P. Thyssen Krupp
Mukharjee Krause GmbH), C/o-
Civic Center, Mohinder Puri & Co.,
J.L.N. Marg, CAs, 1A, Vandana,
New Delhi 11, Tolstoy Marg,
New Delhi
(PAN:AADCT9090R)
4241/Del/2016 ITO, Ward- M/s. Mana Ram 2012-13 None
62(1), Civic Ganpat Ram & Co.,
Centre, New 257, Cycle Market,
Delhi Khandewalan Extn.,
New Delhi
(PAN:AAHFM2579Q)
5414/Del/2017 ITO, Ward-3, Smt. Nisha Arora, H. 2014-15 None
Aayakar No. 626, Urban
Bhawan, Sec- Estate-II, Hisar,
14, Hisar Haryana
(PAN:AEMPA2048G)
1131/Del/2017 DCIT, Circle- M/s. Odeon Builders 2012-13 Shri Ashish
19(1), C.R. Pvt. Ltd., M-116, 2nd Chadha, CA
Building, New Floor, Connaught
Delhi Place, New Delhi
(PAN:AACO0155H)
3721/Del/2017 ITO, War-17(4), M/s. Narang 2012-13 None
C.R. Building, Construction &
New Delhi Financiers Pvt. Ltd.,
SD-65, Pitampura,
New Delhi
(PAN:AAACN1066A)
759/Del/2017 DCIT, Circle- M/s. M & B Footwear 2008-09 None
16(1), C.R. Pvt. Ltd., C-7,
Building, New Connaught Place,
Delhi New Delhi
(PAN:AAACM6383R)
6318/Del/2016 ACIT, Circle- M/s. Orient 2012-13 None
19(1), 1st Floor, Abrasives Ltd., 1307,
C.R. Building, Chiranjiv Tower, 43,
New Delhi Nehru Place, New
Delhi
(PAN:AAAC0221C)
6319/Del/2016 ACIT, Circle- M/s. Orient 2011-12 None
19(1), 1st Floor, Abrasives Ltd., 1307,
3
C.R. Building, Chiranjiv Tower, 43,
New Delhi Nehru Place, New
Delhi
(PAN:AAAC0221C)
4862/Del/2018 ACIT, Circle- My Family Dentist P. 2014-15 None
17(1), 1st Floor, Ltd., D-501, 5th Floor,
C.R. Building, Sadbhavna
New Delhi Apartments, Plot No.
8, Sec-22, Dwarka,
New Delhi
(PAN:AAECM5669G)
1889/Del/2018 ACIT, Circle- Shri Nitesh Gupta, 2009-10 None
32(1), 13th 129-A, Gautam
Floor, Civic Nagar, New Delhi
Centre, New (PAN:AIVPG5969P)
Delhi
216/Del/2017 ITO (E), Ward - M/s Mahavir 2011-12 None
1(4), 24th Floor, International, 6550,
E-2 Block, Dr. Main Qutub Road,
S.P. Mukherjee Nabi Karim, Delhi
Civic Centre, (PAN:AAATM5027B)
New Delhi
882/Del/2017 ACIT, Circle- Smt. Nayan Tara 2013-14 Sh. V.K. Garg,
52(1), 14th Jain, 6th Floor, 612- Adv.
Floor, E-2 618, Narain Manzil,
Block, Dr. S.P. 23, Barakhamba
Mukherjee Road, New Delhi
Civic Centre, (PAN:ACDPJ4338B)
New Delhi
879/Del/2017 ACIT, Circle- Smt. Nandita Jain, 2013-14 Sh. V. K.
52(1), 14th 6th Floor, 612-618, Garg, Adv.
Floor, E-2 Narain Manzil, 23,
Block, Dr. S.P. Barakhamba Road,
Mukherjee, New Delhi
Civic Center, (PAN:AAFPJ7529N)
New Delhi
5910/Del/2017 ACIT, Central M/s. Nilkanth 2011-12 Sh. Ashish
Circle-19, 1 st Concast Pvt. Ltd., Chadha, CA
Floor, 2-E, ARA Survay No. 221,
Centre, Village Vadala,
Jhandewalan Mundra, Kutch,
Extension, New Gujrat
Delhi (PAN:AABCN8500A)
994/Del/2017 DCIT, Circle- M/s. Mansarover 2012-13 None
16(1), C.R. Builders Pvt. Ltd.,
Building, New 48/1, Commercial
Delhi Centre, Malcha Marg,
Chanakyapuri, New
Delhi
(PAN:AAACM6591R)
4
4648/Del/2017 ITO, Ward- M/s. Missanite 2013-14 None
17(1), C.R. Apparels P. Ltd., D-
Building, New 14/9, 2nd Floor,
Delhi Okhla Industrial
Area, Phase-I, New
Delhi
(PAN:AAHCM1302M)
3380/Del/2016 ACIT, Circle- M/s. Parsavnath 2012-13 Sh. Rajat
76(1), New Developers Ltd., 6th Jain, CA &
Delhi Floor, Arunachal Sh. Akshat
Building, 19, Jain, CA
Barakhamba Road,
New Delhi
(PAN:AAACP0743J)
3382/Del/2016 ACIT, Circle - State Bank of India, 2011-12 None
77(1), New Officer Administrative
Delhi Deptt. Local Head
Officer, 11, Sansad
Marg, New Delhi
(PAN:AAACS8577K)
6694/Del/2016 ITO, Ward- Sh. Mani Ram, Room 2012-13 None
40(4), E-2 No. 7, 1st Floor,
Block, Civic Lawrence Road,
Centre, New Industrial Area, Delhi
Delhi (PAN:AARPR7466C)
5480/Del/2017 DCIT, Circle - Mansarover 2012-13 None
16(1), C.R. Investment Ltd., 28
Building, New Najafgarh Road, New
Delhi Delhi
(PAN:AAACM0211C)
3496/Del/2017 ITO, Ward- Smt. Manjeet, 298, 2012-13 None
37(2), Civic Teen Pana, Near Boy
Centre, New Primary, School,
Delhi Village Kanjhwala,
Delhi
(PAN:BKKPM8083N)
1114/Del/2017 DCIT M/s. Navudai 2012-13 None
(Exemption), Sikshan Evam Jan
Exemption Kalyan Sewa Samiti,
Circle, 1st 117/K/30, Sarvodaya
Floor, CGO-II, Nagar, Kanpur.
Kamla Nehru (PAN:AAGFN4916N)
Nagar,
Ghaziabad
853/Del/2017 ITO-1(5), Sh. Navneet Kumar 2011-12 None
Bagwara, Sharma, Vill-
Mandi Samiti Ramnagar, Tehsil
Parisar, Kichha Kichha, Rudrapur
Road, (PAN:BUZPS2092C)
Rudrapur
5
3771/Del/2017 ITO, Ward- M/s. MGV Jain 2012-13 None
16(1), New Jewellers Pvt. Ltd.,
Delhi 2782/20, Beadon
Pura, 1st Floor, Karol
Bagh, New Delhi
(PAN:AAGCM3999K)
3071/Del/2017 ACIT, Circle - Sh. Niraj Anand 2012-13 None
62(1), Room Prop., M/s. Apcon
No. 2202, 22nd India, 215, Harsha
Floor, Civic Complex, F-17,
Centre, Minto Subhash Chowk,
Road, New Laxmi Nagar, Delhi
Delhi (PAN: AASPA3259K)
4411/Del/2016 Addl. CIT Mahamedha Urban 2013-14 None
(TDS), Co-operative Bank
Ghaziabad Ltd., 36, Nai Basti,
Ghaziabad.
(PAN:AAAAM4437E)
4410/Del/2016 Addl. CIT(TDS), Mahamedha Urban 2012-13 None
Ghaziabad Co-operative Bank
Ltd., 36, Nai Basti,
Ghaziabad.
(PAN:AAAAM4437E)
5804/Del/2017 ITO, Ward- M/s. Monitron 2012-13 None
17(1), C.R. Support Services P.
Building, New Ltd., C-16,
Delhi Community Centre,
Behind Janak
Cinema, Janak Puri,
New Delhi
(PAN:AAECM6669E)
5995/Del/2017 ITO Muslim Social Uplift 2013-14 None
(Exemptions)- Society, 1, Sultan
Ward, CGO Jahan Manzil
Complex-II, 1st Shamsad Market,
Floor, Kamla Aligarh
Nehru Nagar, (PAN: AAATM8291R)
Ghaziabad, UP
Department By : Sh. S.R. Senapati, Sr.DR
Date of Hearing : 21.08.2018
Date of Pronouncement : 21.08.2018
6
ORDER
PER BENCH:
These appeals filed by the Revenue in the respective years in the cases of respective assessees as per details in the cause title arising out of the orders passed by the CIT(A) have been identified by the Registry wherein the tax effect involved in each of these appeals is less than the Rs.20,00,000/-.
2. Some of the assessee-respondents were represented by their respective learned Authorized Representatives as noted above, while others remained unrepresented. During the course of hearing, the learned Departmental Representative submitted that no doubt tax effect involved in the appeals is less than Rs.20 lakhs each thus bound by the departmental instructions the appeals have to be withdrawn. However, attention was invited to modified para 10 of the Circular No. 3/2018, dated 11th July, 2018, which has been modified by Circular dated 20th August, 2018 and in terms of the said modification the Departmental Representatives made a prayer that permission to pray for recall of the order may be granted in case any of the conditions in the reports made available by the AO subsequently, show that the issues were required to be contested. The modified para is extracted hereunder:
"10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect:
(a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or
(b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) Where Revenue Audit objection in the case has been accepted by the Department, or
(d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/ undisclosed foreign bank account.
(e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/ DRI/ SFIO/ Directorate General of GST Intelligence (DGGI).7
(f) Cases where prosecution has been filed by the Department and is pending in the Court. "
3. Accepting the said request, the appeals are dismissed as infructuous. While so directing, it is made clear that the Department is at liberty to file Miscellaneous Application, if the tax effect is found to be more than the prescribed limit of Rs.20,00,000/- or any of the conditions etc. as available in the amendment carried out in para 10 of Circular No. 3/2018, dated 20.08.2018 is made out.
4. In the result, all the appeals of the Revenue are dismissed as not pressed.
Said orders was prono unce d in the Court on 21.08. 2018 Sd/- Sd /-
[O.P. KANT] [DIVA SINGH]
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 21.08.2018
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.