Income Tax Appellate Tribunal - Delhi
Dcit, Dehradun vs Amit Kumar Sharma, Rishikesh on 5 September, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'A' NEW DELHI
BEFORE SHRI RAJ PAL YADAV, JUDICIAL MEMBER
&
SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
Sl. ITA No. Appellant Respondent A.Y Assessee Revenue
No. By By
1. 4811/D/17 DCIT, Central Ashwani 2009-10 None Smt. Anchal
Circle, Kumar, 1, Khandelwal,
Dehradun Nath House, Sr. DR
Devpura,
Haridwar
PAN No.
AHQPK5901R
2. 2736/D/16 DCIT, Central Suncity 2005-06 Sh. Ved Smt.
Circle 25, Projects Pvt. Jain, Aparna
Room No. Ltd. N-49, Sh. Karan, CIT
322, 3rd floor, First Floor, Rishab DR
ARA Center, Connaught Jain, CA
Jhandelwalan Place, New
Extn., New Delhi.
Delhi. PAN No.
AABCS8906K
3. 3137/D/16 JCIT(OSD), Indiacast 2012-13 None Smt. Anchal
Circle-12(1), Media Khandelwal,
Room No. Distribution Sr. DR
405, C.R. Pvt. Ltd., 503,
Bldg., New 540 & 507, 5th
Delhi. Floor,
Mercantile
Hosue, 15,
Kasturba
Gandhi Marg,
New Delhi.
PAN No.
AADCR9924J
4. 4659/D/17 ITO, Station A.B. Infrazone 2013-14 None Smt. Anchal
Road, P. Ltd., Khandelwal,
Badaun. Mohd. Sr. DR
Pachhaya,
Islqamnagar,
Budaun.
PAN No.
AAKCA5969K
5. 4461/D/17 ITO, Ashwani 2012-13 None Smt.
Ward 1(1), Kumar & Sons Aparna
Meerut. (HUF), Karan, CIT
G-525, Ram (DR)
Vihar, Sector-
1
30, Noida,
Uttar Pradesh.
PAN No.
AAHHA7564A
6. 3543/D/17 Addl. CIT, Agarwal 2011-12 Sh. Ved Smt.
Special Metals Works Jain, Adv. Aparna
Range-1, P. Ltd., Sh. Karan, CIT
Room No. 205, 2nd Floor, Rishab (DR)
159A, 1st Arunachal Jain, CA
Floor, C.R. Bldg., 19,
Bldg., Barakhamba
New Delhi. Road, New
Delhi.
PAN No.
AABCA4897R
7. 3544/D/17 Addl. CIT, Agarwal 2012-13 Sh. Ved Smt.
Special Metals Works Jain, Adv. Aparna
Range-1, Pvt. Ltgd., Sh. Karan, CIT
Room No. 205, 2nd Floor, Rishab (DR)
159A, 1st Arunachal Jain, CA
Floor, C.R. Bldg., 19,
Bldg., New Barakhamba
Delhi. Road, New
Delhi.
PAN No.
AABCA4897R
8. 3541/d/17 Addl. CIT, Asahi India 2010-11 None Smt. Anchal
Special Glass Ltd., Khandelwal,
Range-1, 203-208, Sr. DR
Room No. Tribhuwan
159A, 1st Complex,
Floor, C.R. Ishwar Nagar,
Bldg., New Mathura
Delhi. Road, New
Delhi.
PAN No.
AADCA7706R
9. 4623/D/18 ITO, Ajay Pal 2009-10 None Smt. Anchal
Ward 1(1), Singh, Khandelwal,
Noida Dadri, Sr. DR
Gautam Budh
Nagar,
Uttar Pradesh.
PAN No.
IIVPS7989P
10. 5700/D/17 DCIT, Circle Brij Mohan 2010-11 None Smt. Anchal
62(1), New Sethi, 2325- Khandelwal,
Delhi. 26, Tilak Gali, Sr. DR
Pahar Ganj,
New Delhi.
PAN No.
AAKPS4643M
11. 1976/D/16 ACIT Gee Gee 2007-08 Sh. Smt.
Central Circle Buildtech P. Gautam Aparna
14, ARA Ltd., Jain, Karan, CIT
Centre, Flat No.4, R.R. Sh. Piyush (DR)
2
Jhandewalan Apartment, 3- K. Kamal,
Extn., New 4, Manglapuri, Adv.
Delhi. Mehrauli,
New Delhi.
PAN No.
AACCG2103P
12. CO No. Gee Gee ACIT 2007-08 Sh. Smt.
198/D/16 Buildtech P. Central Circle Gautam Aparna
(In ITA No. Ltd., 14, ARA Jain, Karan, CIT
1976/D/16) Flat No.4, Centre, Sh. Piyush (DR)
R.R. Jhandewalan K. Kamal,
Apartment, Extn., New Adv.
3-4, Delhi.
Manglapuri,
Mehrauli,
New Delhi.
PAN No.
AACCG2103P
13. 2363/D/16 DCIT Metro Chains 2006-07 None Smt. Anchal
Central Circle Pvt. Ltd. Khandelwal,
5, B-27, Metro Sr. DR
New Delhi. Road, Focal
Point,
Ludhiana.
PAN No.
AADCM4847R
14. 2396/D/16 ACIT Rosy Dabas 2010-11 None Smt. Anchal
Central C/o Tirupati Khandelwal,
Circle-18, Buildings & Sr. DR
Room No. Officers P.
102, ARA Ltd., Plot No.
Centre, E-2, 2, Dwarka
Jhandewalan City Centre,
Extn., New Sector-10,
Delhi. Dwarka, New
Delhi.
PAN No.
ACEPD8776E
15. 1974/D/16 ACIT Nageshwar 2008-09 Sh. Smt.
Central Realtors P. Gautam Aparna
Circle-14, Ltd., Jain, Adv. Karan, CIT
Room No. Flat No.4, R.R. Sh. Piyush (DR)
354, E-2, Apartment, 3- K. Kamal,
ARA Centre, 4, Manglapuri, Adv.
Jhandewalan Mehrauli,
Extn., New New Delhi.
Delhi. PAN No.
AACCN1331N
16. CO Nageshwar ACIT 2008-09 Sh. Smt.
196/D/16 Realtors P. Central Circle- Gautam Aparna
(In ITA Ltd., 14, Room No. Jain, Adv. Karan, CIT
1974/D/16) Flat No.4, 354, E-2, ARA Sh. Piyush (DR)
R.R. Centre, K. Kamal,
Apartment, Jhandewalan Adv.
3-4, Extn., New
3
Manglapuri, Delhi.
Mehrauli,
New Delhi.
PAN No.
AACCN1331N
17. 5746/D/17 DCIT Avalokiteshvar 2014-15 None Smt. Anchal
Circle 3(2) Valinv Ltd. Khandelwal,
New Delhi. B-47, 2nd Sr. DR
Floor, Shiv
Mahal,
Connaught
Place,
New Delhi.
PAN No.
AAACU1603L
18. 5902/D/17 DCIT Asian Hotels 2013-14 None Smt. Anchal
Circle 3(2) (North) Khandelwal,
New Delhi. Limited, Sr. DR
Bhikaji Cama
Place,
MG/Ring
Road, New
Delhi.
PAN No.
AAACA0125H
19. 5223/D/17 DCIT Asian Hotels 2012-13 None Smt. Anchal
Circle 3(2) (North) Khandelwal,
New Delhi. Limited, Sr. DR
Bhikaji Cama
Place,
MG/Ring
Road, New
Delhi.
PAN No.
AAACA0125H
20. 5400/D/17 ITO Bentex 2013-14 None Smt. Anchal
Ward 50(4) Control & Khandelwal,
New Delhi. Switchgear Sr. DR
Co.,
B-65/3,
Naraina
Industrial
Area, Ph-II,
New Delhi.
PAN No.
AAAFB6531D
21. 5876/D/17 DCIT Adroit 2009-10 None Smt. Anchal
Circle 1(2) Financial Khandelwal,
New Delhi. Services P. Sr. Dr
Ltd.
13,
Commercial
Complex, 6th
Floor,
Parmesh
Tower,
4
Karkardooma,
Delhi.
PAN No.
AABCA1156D
22. 5749/D/17 DCIT ATS Services 2013-14 Sh. Ved Smt. Anchal
Circle 3(2) P. Ltd. Jain, Adv. Khandelwal,
New Delhi. B-1/E-14, Sh. Sr. DR
Mohan Reshab
Cooperative Jain, CA
Industries
Estate,
Mathura
Road,
New Delhi.
PAN No.
AACCA7317H
23. 5748/D/17 DCIT Aria Hotels & 2014-15 None Smt. Anchal
Circle 3(1) Consultants Khandelwal,
New Delhi. Services P. Sr. DR
Ltd.
E-Basement,
Clarion
Collection, the
Qutab Hotel,
Shaheed Jeet
Singh Marg,
New Delhi.
PAN No.
AAGCA4627C
24. 5734/D/17 DCIT Aalap Digital 2014-15 None Smt. Anchal
Circle 1(1) Music P. Ltd. Khandelwal,
New Delhi. E-2/16, White Sr. DR
House Ansari
Road,
Daryaganj,
New Delhi.
PAN No.
AAKCA1384L
25. 4384/D/17 ACIT Ajay Kasana, 2012-13 None Smt. Anchal
Circle-1, S/o Late Sh. Khandelwal,
Noida Ram kasana, Sr. DR
C-33, Sector-
40, Noida,
Uttar Pradesh.
PAN No.
AKCPK7757Q
26. 4383/D/17 ACIT Ajay Kasana, 2011-12 None Smt. Anchal
Circle-1, S/o Late Sh. Khandelwal,
Noida Ram kasana, Sr. DR
C-33, Sector-
40, Noida,
Uttar Pradesh.
PAN No.
AKCPK7757Q
27. 756/D/17 DCIT Anuradha 2009-10 None Smt. Anchal
Circle 71(1) Sehgal, Khandelwal,
5
Room No. B-9/6273, Sr. DR
408, Civic Vasant Kunj,
Cente, Minto New Delhi.
Road, New PAN No.
Delhi. AASPS8859D
28. 668/D/17 ITO Bimla Devi, 2012-13 None Smt. Anchal
Ward 29(3) F-66, Kalkaji, Khandelwal,
Room No. New Delhi. Sr. DR
1015, E-2 PAN No.
Block, 10th AAFPD5615E
Floor, S.P.M.
Civic Centre,
J.L.N. Marg,
Delhi.
29. 6683/D/16 ACIT ASGS 2013-14 None Smt. Anchal
Central Investments Khandelwal,
Circle-19, Pvt. Ltd. Sr. DR
Room No. Plot No. 9, 1st
104, ARA Floor, Sagar
Centre, Centre, LSC
Jhandewalan Gujranwalan
Extn., New Centre, Delhi.
Delhi. PAN No.
AAHCA0586D
30. 1626/D/18 JCIT Alcatel Lucent 2003-04 Sh. Smt. Anchal
Special India Ltd. Shagun Khandelwal,
Range-1, 202-206, Mahajan, Sr. Dr
New Delhi. Tolstoy House, CA
15, Tolstoy Sh.
Marg, New Abhanav,
Delhi. CA
PAN No.
AAACA5745K
31. 2019/D/18 DCIT Amit Kumar 2010-11 None Smt. Anchal
Dehradun Sharma Khandelwal,
6-Shashtri Sr. DR
Nagar,
Kale-Ki-Dhal,
Haridwar
Road,
Rishikesh,
Uttarakhand.
PAN No.
AXJPS5056N
32. 6173/D/16 DCIT Ackruti 2012-13 None Smt. Anchal
Circle 1(2) Safeguard Khandelwal,
C.R. Bldg., Systems P. Sr. DR
I.P. Estate, Ltd.
New Delhi. D-89/3, TTC
Industrial
Area,
MIDC,
Turbhe,
Navi Mumbai.
PAN No.
AACCA4087E
6
33. 659/D/17 DCIT Aromatrix 2012-13 None Smt. Anchal
Circle 3(1) Flora P. Ltd. Khandelwal,
C.R. Bldg., 4237, B-5 & 6, Sr. DR
I.P. Estate, Vasant Kunj,
New Delhi. New Delhi.
PAN No.
AABCA6992M
34. 676/D/17 ACIT Ashutosh 2007-08 Sh. Smt. Anchal
Central Developers P. Gautam Khandelwal,
Circle-14, Ltd. Jain, Adv. Sr. DR
Room No. 4, Sh. Piyush
354, E-2, R.R.Apartment K. Kamal,
ARA Centre, 3-4, Adv.
Jhandewalan Manglapuri,
Extn., New Mehrauli,
Delhi. New Delhi.
PAN No.
AAECA6202B
35. 4382/D/17 ACIT Ajay Kasana 2010-11 None Smt. Anchal
Circle-1 S/o Late Sh. Khandelwal,
Noida Ram Kasana, Sr. DR
C-33, Sector-
40,
Noida,
Uttar Pradesh.
PAN No.
AKCPK7757Q
36. 4903/D/17 ITO Amit jain 2013-14 None Smt. Anchal
Ward 55(3) 46/2CA, Gali Khandelwal,
Delhi. No.18, Sr. DR
East Azad
Nagar,
Delhi.
PAN No.
AHWPJ9032G
37. 4381/D/17 ACIT Ajay Kasana 2009-10 None Smt. Anchal
Circle-1 S/o Late Sh. Khandelwal,
Noida Ram Kasana, Sr. DR
C-33, Sector-
40,
Noida,
Uttar Pradesh.
PAN No.
AKCPK7757Q
38. 3199/D/17 ITO Anupam 2007-08 None Smt. Anchal
Ward 2(4) Hoteliers Ltd. Khandelwal,
New Delhi. 1566, Main Sr. DR
Bazar,
Paharganj,
New Delhi.
PAN No.
AABCA1076E
39. 2713/D/17 ACIT Associated 2013-14 None Smt. Anchal
Circle 61(1) Law Advisers, Khandelwal,
Block E-2, 612A, Sr. DR
Shyama Antriksh
7
Prasad Bhawan,
Mukherjee 22, Kasturba
Civic Centre, Gandhi Marg,
J.L.N. Marg, New Delhi.
New Delhi. AAAFA8774F
40. 3374/D/17 DCIT Anshika 2014-15 None Smt. Anchal
Central Circle Consultants P. Khandelwal,
18, Ltd. Sr. DR
Room No. 305, 3rd Floor,
327, 3rd Bhanot
Floor, Corner,
ARA Centre, Pamposh
E-2, Enclave,
Jhandewalan G.K.-1,
Extn., New New Delhi.
Delhi. PAN No.
AAACA2083J
41. 4248/D/16 ITO Arvind Silk 2012-13 None Smt. Anchal
Ward 3(2) Mills P. Ltd. Khandelwal,
C.R. Bldg., A-63, FIEE Sr. DR
I.P. Estate, Complex,
New Delhi. Okhla Indl.
Area, Phase-II
New Delhi
PAN No.
AADCA8346F
42. 1236/D/17 ITO Abhishek 2012-13 None Smt. Anchal
Ward 1(2) Buildcon P. Khandelwal,
C.R. Bldg., Ltd. Sr. DR
I.P. Estate 6, Ganpati
New Delhi. Apartments
(Basement),
Alipur Road,
Civic Lines,
New Delhi.
PAN No.
AACCA4916J
43. 980/D/18 ACIT Baker Hughes 2014-15 Sh. Amit Smt. Anchal
Circle-1 Asia Pacific Arora, Khandelwal,
International Ltd. Adv. Sr. DR
Taxation C/o Nangia &
Dehradun. Co., 1st Floor,
IDA, 46, E.C.
Road,
Dehradun,
Uttarakhand.
PAN No.
AACCB3714F
44. 3720/D/17 DCIT Ashwani 2008-09 None Smt.
Central Circle Talwar, Aparna
Sector-33, F-2, Maharani Karan, CIT
ARTO Bagh, (DR)
Complex, New Delhi.
Noida. PAN No.
AAAPT0920E
8
45. 1805/D/18 ITO Agache 2014-15 None Smt. Anchal
Ward 1(4) Associates Khandelwal,
New Delhi. C/o S.P. Jain Sr. DR
& Associates,
303-305,
Bhanot
House,
17, Yusuf
Sarai
Commercial
Complex, New
Delhi.
PAN No.
AAACA9911H
Date of Hearing 23.08.2018
Date of Pronouncement 05.09.2018
ORDER
PER BENCH:
The above appeals are filed by the Revenue against the orders of Ld. Commissioner of Income Tax (Appeals) involving respective assessment years. Upon receipt of notice on the Revenue's appeals, some of the assessees' mentioned in the cause-title have also filed cross objections.
2. The Central Board of Direct Taxes vide Circular No. 3 of 2018 dated 11.07.2018 has raised threshold monetary limits for filing Departmental Appeals before the Appellate Tribunals. Accordingly, the CBDT has instructed the Department not to file appeals before the Income Tax Appellate Tribunal where tax effect including surcharge is below Rs. 20.00 lakhs. This circular is applicable to the pending appeals also. Accordingly, Registry of the Tribunal identified appeals filed by the Revenue where tax effect is below Rs. 20.00 lakhs.
3. In this behalf, when a query was raised by the Bench, the Ld. Departmental Representatives though, in principle, did not dispute the applicability of the above CBDT circular in the present cases, but 9 submitted that liberty may be given to the Department to apply for recall the order in such cases where tax effect, on further verification of the record, is found to be more than Rs. 20 lakhs, or such cases which are mistakenly listed and summarily dismissed due to low taxes. The Ld. Counsels appearing for the assessees though argued for dismissal of the appeals of the Revenue in accordance with the above CBDT Circular, but agreed to the proposition put forth by the Ld. DR.
4. We find that on 11.7.2018 the CBDT has issued Instructions bearing No. 3 of 2018 under file No. F.No.279/Misc.142/2007-ITJ(Pt) prohibiting its subordinate authorities from filing of the appeal to the Tribunal against the order of the CIT (A) where tax effect by virtue of relief given by Ld. CIT(A) is less than Rs. 20 lakhs. The instructions have been made applicable with retrospective effect, meaning thereby, these instructions are applicable on pending appeals also. In the present cases, "tax effect" on the additions which are deleted by Ld. CIT(A) is less than Rs. 20 lakhs. Further, it has not been pointed out to us, whether any of the cases of the Revenue fall within the ambit of exceptions provided in the Circular. Thus, keeping in view the above CBDT circular and provisions of Section 268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed.
However, it is observed that in case on re-verification at the end of the AO it can be demonstrated that the tax effect is more, or Revenue's case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order relatable to such cases. Such application should be filed within the time period prescribed in the 10 Act. In view of the above, the appeals of the Revenue are dismissed due to low tax effect.
Though the Ld. Counsel for the assessee have not pressed their respective cross objections, and as a result, they stand dismissed, but liberty is also given to the assessees to move application for revival of its CO filed in such appeals of the Revenue which are restored for adjudication.
5. In the result, all the appeals of the Revenue and Cross Objections of the assessees are dismissed due to low tax effect.
Order pronounced in the open court on 05th September, 2018 Sd/- Sd/-
(N.K. BILLAIYA) (RAJ PAL YADAV)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 05.09.2018
*Kavita Arora
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
11
Date of dictation 23.08.2018
Date on which the typed draft is placed before the dictating Member 23.08.2018
Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS 05.09.2018 Date on which the fair order is placed before the Dictating Member 05.09.2018 for pronouncement Date on which the fair order comes back to the Sr. PS/PS 05.09.2018 Date on which the final order is uploaded on the website of ITAT 06.09.2018 Date on which the file goes to the Bench Clerk 06.09.2018 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 12