Income Tax Appellate Tribunal - Delhi
Acit, Central Circle-29, New Delhi vs Dharampal Premchand Ltd., Delhi on 12 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'B', NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA/IT(SS)A/ Appellant Respondent AY/ Assessee By
CO No. Asst.
Period
6611/Del/2017 ACIT, Circle- M/s. Bliss Tree 2013-14 Sh. Suresh
5(1), New Delhi Infracon Pvt. Ltd., M- Kumar Gupta,
136, Church Lane, CA
Laxmi Nagar, Delhi
(PAN:AADCP7569B)
1613/Del/2018 ITO(E), Ward- Ghalib Institute, 2012-13 None
1(2), New Delhi Aiwan-E, Ghalib
Marg, Matar Sundari
Lane, New Delhi
(PAN:AAATG0399Q)
482/Del/2018 ITO, Ward-3(1), M/s. Cane 2014-15 None
Bulandshar Development Council
Agauta, Naya Chhata,
Nai Sarak Siyana,
Bulandshar.
(PAN:AAALC0405H)
481/Del/2018 ITO, Ward-3(1), M/s. Cane 2013-14 None
Bulandshar Development Council
Agauta, Naya Chhata,
Nai Sarak Siyana,
Bulandshar.
(PAN: AAALC0405H)
5998/Del/2016 DCIT, Circle- M/s. Divine (India) 2007-08 None
7(2), New Delhi Infrastructure Pvt.
Ltd., 323, Aggarwal
Plaza, Plot No. 3,
DDA Community
Centre, Sector-14,
Rohini, Delhi
(PAN:AABCD9891N)
485/Del/2018 ITO, Ward-3(1), M/s. Cooperative 2014-15 None
Bulandshahr Cane Development
Union Ltd., Garh
Bulandshahr Road,
Siyana, Bulandshahr
(PAN:AAABC0305N)
401/Del/2018 ACIT, Circle- M/s. D.P. Industries, 2012-13 None
34(1), New 72, Rajasthani Udyog
Delhi Nagar, G.T. Karnal,
Road, Delhi
2
(PAN: AAAFD4146J)
70/Del/2018 DCIT, Circle- M/s. Cosmos 2013-14 None
6(2), New Delhi Industries Ltd., 5A,
Poorvi Marg -18,
Vasant Vihar, New
Delhi
5604/Del/2016 ITO, Ward- Smt. Charanjeet Kaur 2012-13 None
50(1), Civic Chadha, Prop. M/s.
Centre, New Angad Associates,
Delhi 8/12, West Patel
Nagar, New Delhi
(PAN:AADPC9088K)
3121/Del/2018 ACIT, Central M/s. Dharampal 2015-16 None
Circle-29, New Premchand Ltd.,
Delhi 4873, Chandni
Chowk, Delhi
(PAN:AAACD1952B)
449/Del/2018 ITO, Ward-3(1), Sh. Dinesh Singh, 2009-10 None
Bulandshahr R/o- 276, Mohalla -
Shakti Vihar, Khurja
Junction,
Bulandshahr
(PAN:CGGPB5509K)
1456/Del/2018 ITO, Ward- M/s. Dugar Growth 2007-08 None
74(1), New Fund P. Ltd., 21-A,
Delhi Savitri Bhawan,
Mukharjee Nagar,
New Delhi
(PAN: AAACD3415B)
6775/Del/2017 ACIT, Circle- M/s. Cascade 2014-15 None
35(1), New Enterprises, 4, Kaul
Delhi Apartments, 39,
Raipur Road, New
Delhi
(PAN:AAAFC2088C)
1901/Del/2017 ACIT, Circle- M/s. Dialmaz, E-2/1, 2008-09 None
33(1), Civic Vasant Vihar, New
Centre, New Delhi
Delhi (PAN:AACFD2798N)
C.O. No. M/s. Dialmaz, ACIT, Civic Centre, 2008-09 None
129/Del/2017 E-2/1, Vasant JLN Marg, New Delhi
Vihar, New
Delhi
6975/Del/2017 ACIT, Circle-M/s. Direct News P. 2014-15 None
7(2), C.R. Ltd., B-116, Ground
Building, New Floor, Okhla
Delhi Industrial Area,
Phase-1, New Delhi
(PAN:AABCI5212J)
2540/Del/2017 ITO, Ward- Ms. Neelu Luthra, 2012-13 None
3
32(5), Civic Luthra Farm, Rajokri,
Centre, New New Delhi.
Delhi (PAN:ABFPL8354A)
120/Del/2018 ACIT, Central Sh. Madan Kukreja, 2014-15 None
Circle-15, New F-33/1, Okhla
Delhi Industrial Area
Phase-II, Okhla, New
Delhi
(PAN:AAJPK2206R)
12/Del/2017 ACIT, Central Ms. Ekta Gupta, C- 2012-13 None
Circle-13, New 4/43, Safdarjung
Delhi Development Area,
New Delhi.
(PAN: AURPS8457L)
5639/Del/2016 ACIT, Circle- M/s. Carlson 2013-14 None
5(2), New Delhi Hospitality Marketing
(India) Pvt. Ltd., 1st
Floor, Block -A,
Chimes Bldg., Plot
No. 61, Sector-44,
Gurgaon
(PAN: AABCC5374K)
5638/Del/2016 ACIT, Circle- M/s. Carlson 2012-13 None
5(2), New Delhi Hospitality Marketing
(India) Pvt. Ltd., 1st
Floor, Block -A,
Chimes Bldg., Plot
No. 61, Sector-44,
Gurgaon
(PAN: AABCC5374K)
3603/Del/2018 ITO, Ward-3(4), M/s. Co-operative 2014-15 None
Aayakar Cane Development
Bhawan, Union Ltd.,
Meerut Road, Simbhaoli, Hapur
Hapur (PAN:AAATC5138R)
1050/Del/2018 DCIT, Central Smt. Meenakshi 2012-13 None
Circle, Noida Peshwari, H. No. -50,
Sector -15A, Noida
(PAN: AIHPP3490N)
3417/Del/2018 DCIT, Circle- M/s. Natural Herbals 2014-15 None
2(2), Kashipur & Seeds, Ramraj
Road, Bazpur,
Udham Singh Nagar,
Uttarakhand
(PAN:AAIFN7092D)
3891/Del/2018 ITO, Ward-6(2), M/s. Mark Buildtech 2014-15 None
New Delhi Pvt. Ltd., S. No. 107,
Basement Type No.
B, Okhla, Industrial
Area, Phase-I, New
Delhi
(PAN: AAECM7261Q)
4
103/Del/2018 ACIT, Circle- M/s. Natures Bounty 2013-14 None
17(2), New Wines and Allied
Delhi Products Pvt. Ltd., F-
87, Okhla Industrial
Area, Phase-1, New
Delhi
(PAN:AACCN3207F)
681/Del/2018 Addl. CIT, M/s. OPG Securities 2013-14 Ms. Meena
Special Range- Pvt. Ltd., 4/10 OPG Goyal, CA
7, New Delhi House, Asaf Ali Road,
New Delhi
(PAN:AAACO1081C)
5468/Del/2016 ACIT, Circle- M/s. Orient Fashion 2013-14 None
19(1), New Exports India Pvt.
Delhi Ltd., E-45/14, Okhla
Indl., Area-II, New
Delhi
(PAN:AAACO4581F)
5506/Del/2016 ITO, Ward- Sh. Manmohan 2012-13 None
41(5), New Sehgal, 17, Najafgarh
Delhi Road, Shivaji Marg,
Zakhira, New Delhi.
(PAN: AODPS5833G)
C.O. No. Sh. Manmohan ITO, Ward-41(5), New 2012-13 None
365/Del/2016 Sehgal, 17, Delhi
Najafgarh
Road, Shivaji
Marg, Zakhira,
New Delhi.
7665/Del/2017 ACIT, Central M/s. Majestic 2014-15 None
Circle-26, New Properties Pvt. Ltd.,
Delhi 1/18B, Asaf Ali Road,
New Delhi
(PAN:AAACM7158E)
7307/Del/2017 DCIT, Circle-1, M/s. Mawana 2013-14 None
Meerut Cooperative Cane
Development Union
Ltd., Mawana Sehkari
Ganna Vikas Samiti,
Mawana, Meerut
(PAN:AAAAM6184E)
7351/Del/2017 ITO, Ward- M/s. Nederman India 2012-13 None
18(1), New Pvt. Ltd., GAT No.
Delhi 754, Katkewasti,
Mouje Wagholi, Pune
- Nagar Road, Tal
Haveli, Pune
(PAN:AACCN7695M)
3854/Del/2018 ACIT, Circle- M/s. D.S. Group 2014-15 None
7(2), New Delhi Hospitality Pvt. Ltd.,
3rd Floor, SCO No.
5
310, Ansari Road,
Sector-29, Gurgaon
(PAN:AAECD7010Q)
5636/Del/2016 ACIT, Circle- M/s. Capital 2012-13 None
5(2), New Delhi Residence Pvt. Ltd.,
49A, Savitri Nagar,
Malviya Nagar, New
Delhi
(PAN:AADCC6525C)
4592/Del/2016 ACIT, Circle- M/s. Capital 2010-11 None
5(2), New Delhi Advertising P. Ltd.,
UGF, Tower-A,
Building No. 8, DLF
Cyber City Phase-II,
Gurgaon.
(PAN: AABCC5671P)
608/Del/2017 ACIT, Circle- M/s. Crown 2013-14 None
6(2), New Delhi Corporation Pvt. Ltd.,
D-5, Defence Colony,
New Delhi
(PAN: AAACC8688D)
Department By : Ms. Ashima Neb, Sr.DR
With
ITA/IT(SS)A/ Appellant Respondent AY/ Assessee By
CO No. Asst.
Period
990/Del/2018 ACIT, Central M/s. Mideast 2008-09 Sh. Piyush
Circle-2, New Integrated Steels Ltd., Kumar Kamal,
Delhi H-1, Zamrudpur Adv.
Community Centre,
Kailash Colony, New
Delhi
(PAN:AAACM0846P)
3723/Del/2018 Addl. CIT, M/s. MMTC Pamp 2012-13 None
Special Range- India P. Ltd., C-27,
6, New Delhi Third Floor, Qutab
Institutional Area,
New Delhi
(PAN:AAFCM3576K)
4452/Del/2018 DCIT, Circle- M/s. Crystal Crop 2013-14 None
6(2), New Delhi Protection Pvt. Ltd.,
B-95, Wazirpur,
Industrial Area,
Delhi.
(PAN:AABCJ3574E)
1921/Del/2017 ACIT, Circle- M/s. Concentrix 2005-06 None
6
6(2), New Delhi Daksh Services India
Pvt. Ltd., Unit # 101,
Westend Mall, 1st
Floor, 3rd Level, Main
Najafgarh Road,
District Centre, New
Delhi.
(PAN: AABCD4187D)
C.O. No. M/s. ACIT, Circle-6(2), New 2005-06 None
126/Del/2017 Concentrix Delhi
Daksh Services
India Pvt. Ltd.,
DLF IT SEZ,
Building No.
14, Tower-D,
17th Floor, DLF
Cyber City,
Sector -24 &
25A, DLF
Phase-III,
Gurgaon
Department By : Ms. Rachna Singh, CIT(DR)
Date of hearing 10.09.2018
Date of pronouncement 12.09.2018
ORDER
PER BENCH:
These appeals as well as the cross objections filed by the Revenue and the assessee respectively in the respective assessment years 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 7 hearing, the learned Departmental Representative submitted that no doubt the 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 Assessing Officer 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).8
(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. The cross objections filed by the assessees, which are in support of the respective impugned orders, are also 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 and the cross objections of assessees are dismissed.
Order is pronounced in the open court on 12th Sept., 2018.
Sd/- Sd/-
AMIT SHUKLA O.P. KANT
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 12th September, 2018.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi