Income Tax Appellate Tribunal - Delhi
Acit,Central Circle-2,, New Delhi vs Team Buildcon P.Ltd, New Delhi 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.3527
No.3527/Del/2017
3527/Del/2017
Assessment Year : 2012
2012-13
Assistant Commissioner of Vs. M/s Mirkana Engineering
Income Tax, Pvt.Ltd.,
Circle-
Circle-16(2), A-19, MCIE, Mathura Road,
New Delhi. New Delhi - 110 044.
PAN : AAACM5513F.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Akshat Jain, FCA and
Shri Anunav Kumar, Advocate,
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.3527/Del/2017 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 (supra) read with circular dated 11.07.2018 (supra). CBDT, vide clarification 2 ITA-3527/Del/2017 & 19 others 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-3527/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-3527/Del/2017 & 19 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI Sl. ITA/IT(SS) Asstt. Name of AR-
Name of Appellant Name of Respondent PAN
No. A No./C.O. Year (Shri/Kum/Smt)
1 3527/Del/2017 ACIT, Circle-16(2), Mirkana Engineering
New Delhi Pvt Ltd AAACM5513F --
2012-13
2 3863/Del/2017 ACIT, Circle-18(2), Nogle Technologies Pvt
New Delhi Ltd AADCN5003G --
2012-13
3 3939/Del/2017 ACIT, CC-16, New Mount Valley Pvt Ltd
Delhi AAECM0747P --
2008-09
4 4116/Del/2017 ITO, Ward-17(1), Morphogenesis
New Delhi Engineering AACCM9571H --
2013-14 Consultants (P) Ltd
5 4512/Del/2017 Addl.CIT, SR-7, Oriental South Delhi
New Delhi Hotels pvt Ltd AAACO1473A --
2012-13
6 4704/Del/2017 ITO(Exemptions), Maharaja Agrasen
Rohtak Education Trust AAATM7929A --
2013-14
7 4548/Del/2017 DCIT, Circle-17(2), Nachi Motherson
New Delhi Precision Ltd AADCN4266B --
2011-12
8 4879/Del/2017 ACIT, CC-2, New M.V.Realtors &
Delhi Amusement Pvt Ltd AAHCM9419M --
2013-14
9 3908/Del/2017 ITO, Ward-25(3), Time Bound Contracts
New Delhi Pvt Ltd AACCT1772B
2010-11 Shri Akshat Jain, FCA
10 4246/Del/2017 2013-14 ITO, Ward-4, Rohtak Sukhdev Prasad AFHPP4915K --
11 4295/Del/2017 ITO, Ward-35(2), Ram Kandoi
New Delhi AGFPK5089G --
2006-07
12 4397/Del/2017 ACIT, CC-3, New TH Estates Pvt Ltd
AACCT6570H --
2010-11 Delhi
13 4780/Del/2017 ACIT, Circle-27(2), XCITE
New Delhi Communications Pvt AAACX0658A --
2012-13 Ltd
14 4805/Del/2017 ACIT(E), Circle- Young Women's
2(1), New Delhi Christian Association of AAATY0787E --
2014-15 India
15 4890/Del/2017 ACIT, CC-2, New Surana Buildtech Pvt
AAPCS0830E --
2011-12 Delhi Ltd
16 4894/Del/2017 ACIT, CC-2, New Team Buildcon Pvt Ltd
AACCT4991L --
2011-12 Delhi
17 5232/Del/2017 ITO, Ward-24(2), Sterling Ornaments Pvt
New Delhi Ltd AAICS9774J --
2013-14
18 4346/Del/2017 DCIT, CC-1, VAE VKN Indsutries
AAACV3943J --
2009-10 Faridabad Pvt Ltd
19 6267/Del/2017 ITO(E), Ward-1(2), Indian National Theatre
AAATI1040E Shri Anunav Kumar
New Delhi Trust
2014-15 Adv
20 7239/Del/2017 DCIT, Circle-11(1), HBA International
AACH2968Q
2009-10 New Delhi India Pvt Ltd