Income Tax Appellate Tribunal - Delhi
Jcit (Osd) Central Circle-I, Noida vs Vipin Tyagi, Noida 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.4415
No.4415/Del/201
4415/Del/2019
/Del/2019
Assessment Year : 2011
2011-12
Income Tax Officer, Vs. Shri Raghubir Singh
Singh Guleria,
Ward-
Ward-38(3), 439, Pocket C-
C-8, Sector-
Sector-8,
New Delhi. Rohini,
Delhi - 110 085.
PAN : AAGPG3560R.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Lalit Mohan, CA, Shri
Deepesh Garg, Advocate, Shri
Pulkit Advani, Advocate, Shri P.K.
Mishra, CA and Shri Akshat Jain,
FCA 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.4415/Del/2019 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 2 ITA-4415/Del/2019 & 19 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-4415/Del/2019 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-4415/Del/2019 & 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 4415/Del/2019 2011-12 ITO, Ward-38(3), Raghubir Singh Guleria AAGPG3560R --
New Delhi
2 3587/Del/2017 2008-09 ACIT, CC-8, New Sohan Singh Dhingra (HUF) AAAHS2838C --
Delhi
3 3581/Del/2017 2012-13 ITO, Ward-24(1), Smartspace Infrastrucutre AAJCS2713E --
New Delhi Pvt Ltd
4 5/Del/2018 2014-15 CIT (E), Lucknow Saharanpur Development AAALS0359L --
Authority
5 9/Del/2018 2013-14 ITO, Ward-3(2), Sahkari Ganna Vikas Samiti AAHTS8347R --
Bulandshahr
6 75/Del/2018 2009-10 ACIT(OSD), Ward- Subhash Chand AAOPC6134F --
3(4), Noida
7 501/Del/2018 2014-15 ACIT, Circle-61(1), Susham Dhawan AAKPD2819E --
New Delhi
8 679/Del/2018 2008-09 ITO, Ward-23(4), Siva Electronics India Pvt AABCS5444E Shri Lalit Mohan,
New Delhi Ltd CA
9 4501/Del/2019 2008-09 JCIT(OSD), CC-1, Vipin Tyagi AJKPA4939R Mr. Deepesh
Noida Garg, Adv. And
Mr. Pulkit
Advani, Adv.
10 953/Del/2018 2011-12 ACIT, CC-1, New Kamlesh Gupta ABCPG9838M Shri P.K. Mishra,
Delhi CA
11 954/Del/2018 2012-13 ACIT, CC-1, New Kamlesh Gupta ABCPG9838M Shri P.K. Mishra,
Delhi CA
12 955/Del/2018 2013-14 ACIT, CC-1, New Kamlesh Gupta ABCPG9838M Shri P.K. Mishra,
Delhi CA
13 956/Del/2018 2014-15 ACIT, CC-1, New Kamlesh Gupta ABCPG9838M Shri P.K. Mishra,
Delhi CA
14 4502/Del/2019 2009-10 JCIT(OSD), CC-1, Vipin Tyagi ABAPT9214A Shri Deepesh
Noida Garg, Adv. Mr.
Pulkit Advani,
Adv.
15 62/Del/2018 2009-10 ITO, Ward-1(3), Dharampal Singh Yadav AEKPY9390K --
Noida
16 4990/Del/2019 2010-11 DCIT, CC-07, New Varun Beverages (Intl) Ltd. AAACG7763M Shri Akshat Jain,
Delhi FCA
17 778/Del/2018 2012-13 ACIT, CC-13, New Consortium Vyapar Ltd AABCC0369C --
Delhi
18 4072/Del/2019 2013-14 DCIT, Circle-38(1), Arogya International AABFA0347H --
New Delhi
19 854/Del/2018 2006-07 ITO, Ward-6(2), New Citizen Ispat Pvt Ltd AACCC3013C --
Delhi
20 1377/Del/2018 2014-15 DCIT, Circle-1, Chakradhar Chemicals Pvt AAACC9047Q --
Muzaffarnagar Ltd