Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs Sh. Surendra Kumar Gupta, New Delhi on 27 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'I-2' NEW DELHI
BEFORE HON'BLE N. K. BILLAIYA, ACCOUNTANT MEMBER
&
SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
Sl. ITA No. Appellant Respondent A.Y Assessee Revenue By
No. By
1. 541/D/2017 ACIT Surendra 2009 None Ms. Anchal
Central Circle- Kumar Gupta -10 Khandelwal,
19, D-12/23, Sr. DR
Jhandewalan Block-D, Pkt.
Extn. New Delhi 12, Rohini
Sector-8 New
Delhi
PAN:ACFPG773
7B
2. 220/D/2017 ITO Ved Prakash 2007 None Ms. Anchal
Ward-4(5), through L/H -08 Khandelwal,
Gurgaon Sh. Narender Sr. DR
Rao H. No. 170,
Dundahera,
Near Post
Office, Gurgaon
PAN :
AKVPP7366D
3. 1389/D/2018 ACIT, CENTRAL UTILITY 2008 None Ms. Anchal
CIRCLE-15, DEVELOPERS -09 Khandelwal,
NEW DELHI PVT. LTD. NEW Sr. DR
DELHI
4. 104/D/2017 ACIT, Circle- Unitech 2012 None Ms. Anchal
78(1) Machines Ltd. -13 Khandelwal,
New Delhi Gurgaon Sr. DR
PAN :
AAACU3013P
5. 105/D/2017 ACIT, CIT Unitech 2012 None Ms. Anchal
Circle-78(1), Machines Ltd. -13 Khandelwal,
New Delhi Gurgaon Sr. DR
PAN :
AAACU3013P
6. 222/D/2017 ACIT Sadhna 2010 Sh. V. Ms. Anchal
Central Circle- Aggarwal -11 Raj Khandelwal,
1, R/o. Flat No. Kumar, Sr. DR
Jhandewalan 116, New Delhi Adv.
Extn. New Delhi PAN :
AAJPA2820R
7. CO no. Sadhna ACIT 2010 Sh. V. Ms. Anchal
112/D/2017 Aggarwal Central Circle- -11 Raj Khandelwal,
(arising appeal R/o. Flat No. 1, Kumar, Sr. DR
no. 222/D/17) 116, New Delhi New Delhi Adv.
PAN :
AAJPA2820R
8. 223/D/2017 ACIT Sadhna 2010 Sh. V. Ms. Anchal
Central Circle-1 Aggarwal -11 Raj Khandelwal,
New Delhi R/o. Flat No. Kumar, Sr. DR
116, New Delhi Adv.
PAN :
AAJPA2820R
9. C.O. no. Sadhna ACIT 2010 Sh. V. Ms. Anchal
113/D/2017 Aggarwal Central Circle-1 -11 Raj Khandelwal,
(arising appeal R/o. Flat No. New Delhi Kumar, Sr. DR
no. 116, New Delhi Adv.
223/D/2017) PAN :
AAJPA2820R
10. 932/D/2018 DCIT, Rajesh Dua 2011 Sh. V. Ms. Anchal
Central Circle- New Delhi -12 Raj Khandelwal,
28 PAN : Kumar, Sr. DR
New Delhi AAHPD5056G Adv.
11. 6731/D/2017 ACIT Piccadily Hotels 2014 None Ms. Anchal
Circle-19(2), (P) Ltd. -15 Khandelwal,
New Delhi New Delhi Sr. DR
12. 152/D/2017 DCIT Piccadily Agro 2007 None Ms. Anchal
Circle, Karnal Industries Ltd., -08 Khandelwal,
Karnal, PAN : Sr. DR
AABCP7343R
13. 154/D/2017 DCIT, Circle Piccadily Agro 2013 None Ms. Anchal
Karnal Industries Ltd., -14 Khandelwal,
Karnal Sr. DR
PAN :
AABCP7343R
14. 369/D/2017 ITO Pragati 2012 None Ms. Anchal
Ward 2(1), Associates -13 Khandelwal,
Dehradun 9/14, Idgah Sr. DR
Mehant Flats,
Dehradun
15. CO no. Pragati ITO 2012 None Ms. Anchal
42/D/2017 Associates Ward 2(1), -13 Khandelwal,
(Arising appeal 9/14, Idgah Dehradun Sr. DR
no. Mehant Flats,
369/D/2017) Dehradun
16. 1374/D/2018 ITO, R.B.Comtec P. 2012 None Ms. Anchal
Ward-20(3), Ltd. New Delh, -13 Khandelwal,
New Delhi PAN : Sr. DR
AAACR0620A
17. 831/D/2018 ITO, WARD- RADCLIFFE 2013 None Ms. Anchal
20(4), New SCHOOLS -14 Khandelwal,
Delhi EDUCATION Sr. DR
Ltd. New Delhi
PAN :
AAECR4307A
18. 1017/D/2018 ADDL. CIT, PAWAN HANS 2010 Sh. Ms. Anchal
SPECIAL LTD. NOIDA -11 Ashish Khandelwal,
RANGE-7, NEW PAN : Chhada, Sr. DR
2
DELHI AAACP1561A CA
19. 1214/D/2018 DCIT, CIRCLE-2 RAKESH 2013 None Ms. Anchal
MUZAFFARNAGA KUMAR -14 Khandelwal,
R MUZAFFARNAG Sr. DR
AR, PAN :
ADHPK3124H
20. 4221/D/2018 ACIT, Central Vikas Malu, 2009 Sh. Ms. Anchal
Circle-30 Delhi -10 Vaibhav, Khandelwal,
New Delhi PAN : CA Sr. DR
ACZPM0292M
21. 4222/D/2018 ACIT, Central Vikas Malu 2012 Sh. Vai Ms. Anchal
Circle-30, New Delhi -13 Bhav, Khandelwal,
Delhi PAN : CA Sr. DR
ACZPM0292M
22. 4473/D/2018 ACIT, Circle- Rohit Singh 2015 None Ms. Anchal
28(1), New New Delhi -16 Khandelwal,
Delhi PAN : Sr. DR
AOZPS4664M
23. 4469/D/2018 ACIT, Circle- Quality Infracon 2008 None Ms. Anchal
20(2), New Products P. -09 Khandelwal,
Delhi Ltd., New Delhi Sr. DR
PAN:
AAACQ1686R
24. 4479/D/2018 ITO, Ward-2(2), Ram Chandra 2010 None Ms. Anchal
Meerut Verma, Meerut -11 Khandelwal,
Sr. DR
25. 4577/D/2018 ITO, Ward - M/s. 2012 None Ms. Anchal
1(2)(2), Rajalakshmi -13 Khandelwal,
Dehradun, Agro Sr. DR
Uttarakhand- Corporation,
248001 Dehradun PAN :
AAJFR6634A
26. 4496/D/2018 ACIT, Circle- Vichitra 2013 None Ms. Anchal
26(1), New Prestressed -14 Khandelwal,
Delhi Concrete Udyog Sr. DR
Pvt. Ltd. , New
Delhi
PAN :
AABCV4329D
27. 5374/D/2016 ACIT Lustre Stores 2010 None Ms. Anchal
Central Circle- Pvt. Ltd. -11 Khandelwal,
18 New Delhi Sr. DR
Jhandewalan
Extn., New
Delhi
28. 5327/D/2016 ACIT, Central MDLR Estates 2007 Sh. Ms. Anchal
Circle-14, Pvt. Ltd., New -08 Piyush Khandelwal,
Jhandewalan Delhi PAN: Kamal, Sr. DR
Extn., New AAECM5222D Adv.
Delhi
29. 4588/D/2018 ITO, Ward-2(3), Nafe Singh 2010 None Ms. Anchal
Noida Gautam Budh -11 Khandelwal,
Nagar, PAN : Sr. DR
30. 6360/D/2017 DCIT, Circle- Sunborne 2014 None Ms. Anchal
24(2), New Energy Services -15 Khandelwal,
3
Delhi India Pvt. Ltd. Sr. DR
New DelhiLaxmi
Nagar, New
Delhi, PAN:
AANCS0054N
31. 5328/D/2016 ACIT, Central Paras Callitech 2005 None Ms. Anchal
Circle-14, (India) Pvt. Ltd. -06 Khandelwal,
Jhandewalan (Now known as Sr. DR
Extn., New M/s. Paras
Delhi Buildtech
(India) Pvt. Ltd.)
Gurgaon PAN:
AACCP1752D
32. 1323/D/2018 ITO, Ward-2(1), Pradeep 2011 None Ms. Anchal
Dehradun Nagrath, -12 Khandelwal,
Dehradun, Sr. DR
PAN:ADOPN891
9L
33. 5199/D/16 ITO(E) The Indus 2010 None Ms. Anchal
Ward-2(3), Civic Enterpreneurs - -11 Khandelwal,
Centre, New Delhi, New Sr. DR
Delhi Delhi
PAN :
AAATT6042R
34. 5252/D/2016 ACIT, Central Satkar Fin. Cap 2009 None Ms.Anchal
Circle-13, Ltd. (Through -10 Khandelwal,
Jhandewalan Pride Residency Sr. DR
Extn., New Pvt. Ltd.)
Delhi New Delhi, PAN
: AAJCS6828A
35. 6601/D/2017 ACIT, Circle- Ms. Sangeeta 2014 Sh. Ms. Anchal
31(1), New Sayal New Delhi -15 Deepesh Khandelwal,
Delhi PAN: Garg, Sr. DR
AAUPS2763G Adv.
36. 5370/D/2016 ACIT, Circle Satish 2009 None Ms. Anchal
36(1), Civic Chauhan, -10 Khandelwal,
Centre, New Delhi, PAN : Sr. DR
Delhi AAIPC4946K
37. 5216/D/2016 ITO Shrinagar 2006 None Ms. Anchal
Ward-23(3), Exports Pvt. -07 Khandelwal,
New Delhi Ltd. Sr. DR
Delhi,
PAN:
AAHCS1406Q
38. 103/D/2017 Addl. CIT Unitech 2011 None Ms. Anchal
Circle-78(1) Machines Ltd. -12 Khandelwal,
New Delhi Gurgaon, PAN: Sr. DR
AAACU3013P
4
39. 446/D/2017 ACIT, Circle- SNC Lavalin 2011 None Ms. Anchal
24(1), New Infrastructure -12 Khandelwal,
Delhi Pvt. Ltd. New Sr. DR
Delhi, PAN :
AAACS0950L
40. 384/D/2017 ACIT, Central VLS Finance 2013 None Ms. Anchal
Circle-17, Ltd. -14 Khandelwal,
Jhandewalan East of Kailash Sr. DR
Extn., New New Delhi PAN:
Delhi AAACV4183G
41. 1243/D/2017 DCIT Shri Guru 2012 None Ms. Anchal
(Exemption), Singh Sabha -13 Khandelwal,
Civic Centre, Punjabi Bagh Sr. DR
New Delhi New Delhi PAN:
AAEAS1643J
42. 1242/D/2017 DCIT(Exemptio Young Women's 2013 None Ms.Anchal
n) Christian -14 Khandelwal,
Circle-2(1), New Association of Sr. DR
Delhi India 10,
Sansad Marg,
New Delhi PAN:
AAATY0787E
43. 385/D/2017 ACIT SDB 2013 None Ms. Anchal
Central Circle- Infrastructure -14 Khandelwal,
17, Pvt. Ltd. New Sr. DR
Jhandewalan Delhi, PAN:
Extn., New AAECS6429C
Delhi
44. 1215/D/2018 DCIT, Circle-2, The Ganga 2014 None Ms. Anchal
Muzaffarnagar Kisan Sahkari -15 Khandelwal,
Chini Mills Ltd., Sr. DR
Muzaffarnagar
45. 1294/D/2017 ACIT, Special SRL Ltd., 2012 None Ms. Anchal
Range-8, New Saket, New -13 Khandelwal,
Delhi Delhi, PAN: Sr. DR
AAACS2809J
46. 1306/D/2017 ACIT Uttam 2011 None Ms. Anchal
Central Circle-8 Enterprises Pvt. -12 Khandelwal,
Jhandewalan Ltd. 85, Golf Sr. DR
Extn. New Delhi Link Delhi, PAN
: AAACU3119R
47. 1280/D/2017 ACIT, Special Rites Ltd. 2011 None Ms. Anchal
Range-7, New Rites Bhawan, -12 Khandelwal,
Delhi Gurgaon, PAN: Sr. DR
AAACR0830Q
48. 1846/D/2018 DCIT, Central Rama 2015 None Ms. Anchal
Circle, Construction, -16 Khandelwal,
Dehradun Dehradun, PAN Sr. DR
: AAPFR5850A
49. 726/D/2016 DCIT, Gupta & Co. 2005 Ms. Ms. Anchal
Central Circle- Pvt. Ltd. -06 Sudha Khandelwal,
5
18, 68, Scindia Gupta, Sr. DR
Jhandewalan House, CA
Extn. New Delhi Connaught
Place, New
Delhi
PAN :
AAACG1978N
50. C.O. Gupta & Co. DCIT, 2005 Ms. Ms. Anchal
147/D/2016 Pvt. Ltd. Central Circle- -06 Sudha Khandelwal,
(arising of 68, Scindia 18, Gupta, Sr. DR
appeal no. House, Jhandewalan CA
726/D/2016) Connaught Extn. New Delhi
Place, New
Delhi
PAN :
AAACG1978N
51. 1474/D/2017 ITO Sikar 2012 None Ms. Anchal
Ward-23(4), Investment Co. -13 Khandelwal,
C.R.Building Ltd. 2nd Floor, Sr. DR
New Delhi Inderprakash
Building, New
Delhi, PAN :
AABCS5715N
52. 1299/D/2017 ACIT Subhash Tyagi 2010 None Ms. Anchal
Circle-28(1), 2308, M.B. -11 Khandelwal,
New Delhi Extension, Sr. DR
Badarpur, New
Delhi, PAN :
AGVPT9394H
53. 727/D/2016 DCIT Gupta & Co. 2006 Ms. Ms. Anchal
Central Circle- Pvt. Ltd. 68, -07 Sudha Khandelwal,
18, Scindia House, Gupta, Sr. DR
Jhandewalan Connaught CA
Extn. New Delhi Place, New
Delhi, PAN:
AAACG1978N
54. CO No. Gupta & Co. DCIT 2006 Ms. Ms. Anchal
148/D/2016 Pvt. Ltd. 68, Central Circle- -07 Sudha Khandelwal,
(arising appeal Scindia House, 18, Gupta, Sr. DR
no. Connaught Jhandewalan CA
727/D/2016) Place, New Extn. New Delhi
Delhi, PAN:
AAACG1978N
55. 3805/d/2017 ITO, WARD-3, Surender 2013 None Ms. Anchal
REWARI Kumar -14 Khandelwal,
Bhuraria, Sr. DR
rewari, Prop.
M/s. Shiva
Metal Traders,
Kanod Gate,
Rewari, PAN:
ACTPB2703N
56. 4170/D/2017 ITO, Ward- Sunita Devi, 2012 None Ms. Anchal
37(2), New Plot No. 120, -13 Khandelwal,
Delhi Khasara No. Sr. DR
6
24/26, Nitheri
Village, New
Delhi PAN :
AIXPD7684C
Date of Hearing 10.09.2018
Date of Pronouncement 27.09.2018
ORDER
PER BENCH :
1. At the outset, it is brought to our notice that the quantum involved in these departmental appeals, being less than Rs. 20 lacs, squarely falls within the ambit of Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeals before the Tribunal by the Revenue.
2. After perusing the materials available on record, we find that the amount disputed before us in the captioned departmental appeals is below the tax effect limit prescribed by CBDT vide Circular No. 3/2018 dated 11.07.2018 for preferring appeals before the Tribunal by the Revenue. From perusal of the Circular No. 3/2018 dated 11.07.2018 and the material available on record, the Ld. Sr. DR could not point out as to how and why the Circular was not applicable. We also find that the Circular makes it very clear that the revised monetary limits 7 shall apply retrospectively to pending appeals also. We also note that the Circular is binding on the tax authorities. Hence, we hold that the captioned appeals of the Revenue deserve to be dismissed in terms of low tax effect vide Circular No. 3/2018 dated 11.07.2018.
2.1 However, we also note that vide CBDT's Instructions dated 20.08.2018 bearing F. No. 279/Misc.142/2007-ITJ (Pt), there has been an amendment to Para 10 of the Circular No. 3 of 2018 dated 11.07.2018 wherein the said Para 10 has been amended as under:-
"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).8
(f) Cases where prosecution has been filed by the Department and is pending in the Court. "
2.2 After going through the records before us, we are of the opinion that apparently the captioned Departmental appeals are not covered by any of the aforesaid exceptions as enumerated in the aforesaid amendment to the Instructions and, therefore, delaying the disposal of the appeals by waiting for the Report from the Field Officers will not be in true spirit of the Circular. Accordingly, we deem it fit to treat the captioned departmental appeals as dismissed with the liberty to the Department to seek a recall by filing a Misc. Application before us in cases the Department's Appeals fall in any of the above exceptions. Accordingly, in view of the CBDT's Circular No. 3 of 2018 dated 11.7.2018, the captioned appeals by the Revenue are dismissed in limine.
2.3 Since captioned the cross objections filed by the assessee are only supportive in nature, they are also dismissed.
3. In the final result, the above captioned appeals of the Revenue and the Cross objections of the Assessee stand dismissed.
9
Order pronounced in the open court on 27.09.2018 Sd/- Sd/-
(N.K.BILLAIYA) (SUDHANSHU SRIVASTAVA)
ACCOUNTANT MEMEBR JUDICIAL MEMBER
Dated: 27.09.2018
*Binita*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
Date of dictation 24.09.2018
Date on which the typed draft is placed before the dictating Member 26.09.2018
Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS 27.09.2018 Date on which the fair order is placed before the Dictating Member for 27 .09.2018 pronouncement Date on which the fair order comes back to the Sr. PS/PS 27.09.2018 Date on which the final order is uploaded on the website of ITAT 27.09.2018 Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order 10