Income Tax Appellate Tribunal - Delhi
M/S. Sunborne Energy Services India ... vs Dcit, New Delhi on 23 August, 2019
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "G": NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
DR. B.R.R. KUMAR, ACCOUNTANT MEMBER
Sr. ITA No. Appellant Respondent Asstt. Appearing for
No. year Assessee
1. 1910/Del/2018 ACIT, Circle-19(2), Pioneer Town 2014-15 None
New Delhi Planners Pvt. Ltd.
New Delhi
2. 2017/Del/2018 ACIT, Special Range-9, Vireet 2014-15 None
New Delhi. Investments Pvt.
Ltd., Delhi.
3. 2035/Del/2018 DCIT, Hisar Praveen Chawala 2009-10 None
(HUF),
Hisar
4. 2058/Del/2018 ACIT, Circle-35(1), Pankaj Jain, Delhi 2014-15 None
New Delhi
5. 2240/Del/2018 ACIT, Central Circle-28, PLB 2013-14 None
New Delhi Infrastructure
Pvt. Ltd.,
New Delhi
6. 2324/Del/2018 ACIT, Circle-20(2), R S India Wind 2013-14 None
New Delhi Energy Pvt. Ltd..,
New Delhi
7. 544/Del/2018 DCIT, Circle-3(1), Pawan Kumar 2013-14 None
Bulandshahr Mittal,
Bullandshahr
8. 1548/Del/2018 ACIT, Central Circle-29, Philip Koshy, 2012-13 None
New Delhi New Delhi
9. 1808/Del/2018 ACIT, Circle-65(1), Rupak Singla, 2013-14 None
New Delhi New Delhi
10. 4536/Del/2018 DCIT, Circle-8(1), Eastern 2014-15 None
New Delhi Broadcast
Solutions Pvt.
Ltd., New Delhi
11. 6379/Del/2018 ACIT, Central Circle-8, Dheeraj 2010-11 Sh. Gautam
New Delhi Chaudhary, Jain, Adv.
New Delhi Sh. Lalit
Mohan, Adv.
12. 6961/Del/2018 ITO, Ward-7(1), Destiny Infratech 2009-10 None
New Delhi Pvt. Ltd., Delhi
13. 7258/Del/2018 ACIT, Circle-1, LTU, Caparo 2013-14 None
New Delhi Engineering India
Ltd., New Delhi
14. 7259/Del/2018 ACIT, Circle-1, LTU, Caparo 2014-15 None
New Delhi Engineering India
Ltd., New Delhi
15. 7676/Del/2018 DCIT(E), Circle-1(1), Centre for Study 2015-16 None
New Delhi of Developing
Society,
New Delhi.
16. 7677/Del/2018 ITO(E), Ward-1(3), Canara Bank 2010-11 Shri Shiv K.
New Delhi. Relief and Arora, CA
Welfare Society,
Delhi
17. 7811/Del/2018 ITO, Ward-7(1), Delfin Finance P. 1997-98 None
New Delhi Ltd., New Delhi
18. 4555/Del/2018 ACIT, Special Range-7, Parsons 2013-14 Ms. Pratibha
New Delhi Brinckerhoff India Jain, CA
Pvt. Ltd.,
New Delhi
19. 2941/Del/2018 ACIT, Circle-27(2), Yamazen 2010-11 None
New Delhi Machinery Tools
India P. Ltd.,
New Delhi
20. 7036/Del/2018 ITO(E), Ward-2(3), The Managing 2015-16 None
New Delhi Committee of
Shivala APA
Gangadhar, Delhi
21. 7381/Del/2018 DCIT, Hisar Circle, Hisar The Hisar Distt. 2014-15 None
Primary Co-op.
Agri and Rural
Development
Bank Ltd., Hisar
22. 7068/Del/2018 DCIT(E), Circle-2(1), The Education 2014-15 None
New Delhi. Society of Mount
St. Marrys High
School Delhi
Cantt.,
New Delhi
23. 7422/Del/2018 ITO(Exemption), The Servants of 2013-14 None
Ghaziabad Children Society,
Meerut
24. 7504/Del/2018 ACIT, Central Circle-19, Sindhu Trade 2010-11 None
New Delhi Links Ltd.,
New Delhi
25. 7993/Del/2018 ACIT, Circle-47(1), New Suman Garg, 2015-16 Shri Saurav
Delhi New Delhi Rohatgi, CA
26. 8106/Del/2018 ACIT, Circle-3(1), Sarens Bestuur 2015-16 None
International Taxation, NV, New Delhi
New Delhi
26. 6221/Del/2018 ACIT(OSD), Sabharwal 2009-10 None
Ward-22(1), New Delhi Properties
Industries Pvt.
Ltd. , New Delhi
2
27. 6916/Del/2018 ITO, Ward-4, Rohtak Sandeep Kumar, 2014-15 None
New Delhi
28. 6931/Del/2018 ACIT, Central Circle-19, Sandeep 2009-10 None
New Delhi Aggarwal,
New Delhi
29. 6943/Del/2018 JCIT, Range-9, The Hindustan 2013-14 Sh. Deepesh
New Delhi Times Ltd., Jain, CA
New Delhi
30. 6990/Del/2018 DCIT, Central Circle-1, Surinder Pal 2010-11 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
31. 6991/Del/2018 DCIT, Central Circle-1, Surinder Pal 2011-12 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
32. 6992/Del/2018 DCIT, Central Circle-1, Surinder Pal 2012-13 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
33. 6993/Del/2018 DCIT, Central Circle-1, Surinder Pal 2013-14 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
34. 6994/Del/2018 DCIT, Central Circle-1, Surinder Pal 2014-15 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
35. 6995/Del/2018 DCIT, Central Circle-1, Surinder Pal 2015-16 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
36. 6996/Del/2018 DCIT, Central Circle-1, Surinder Pal 2016-17 Tajasvi Jain, CA
Gurgaon Singh Chawla,
New Delhi
37. 51/Del/2017 ACIT, Central Circle-25, Legal Heir of Late 2012-13 None
New Delhi Sh. Surinder
Kapur, New Delhi
38. 1971/Del/2017 ACIT, New Delhi Sandur Bypass 2008-09 None
Projects Pvt. Ltd.,
New Delhi
39. 2076/Del/2017 DCIT, New Delhi Sunborne Energy 2012-13 None
Services India
Pvt. Ltd.,
New Delhi
40. CO. No. Sunborne Energy DCIT, New Delhi 2012-13 None
136/Del/2017 Services India Pvt. Ltd.,
New Delhi
41. 2185/Del/2017 ACIT, New Delhi Vinsan Credit & 2012-13 None
Securities Ltd.,
New Delhi
42. 3184/Del/2017 ITO, New Delhi Thawar Singh, 2011-12 None
New Delhi
43. 1695/Del/2018 ITO(E), New Delhi Basket Ball 2012-13 None
Federation of
India, New Delhi
44. 1913/Del/2018 ACIT, New Delhi Bhim Sain Gupta, 2009-10 None
3
New Delhi
45. 2325/Del/2018 DCIT, Circle-1(1)(2), Black Duck 2013-14 None
International Taxation, Software Inc.,
New Delhi Noida
46. 2869/Del/2018 DCIT, Central Circle-1, Ajit Singh, 2009-10 None
Gurgaon New Delhi
47. 4308/Del/2018 DCIT, Circle-1(1), Aakriti Hotels Pvt. 2014-15 None
New Delhi Ltd., New Delhi
48. 4344/Del/2018 ACIT, Circle-30(1), Akash Poddar, 2014-15 Sh. Lalit
New Delhi New Delhi Agarwal, CA
49. 4998/Del/2018 DCIT, Circle-4(1), Ball Beverage 2012-13 None
New Delhi Package
(India)Pvt. Ltd.,
Newe Delhi
50. 5122/Del/2018 DCIT, Central Circle-15, Brahamputra 2009-10 Sh. Gautam
New Delhi Infrastructure Jain, Sh. Lalit
Ltd., New Delhi Mohan, Adv.
51. 5160/Del/2018 DCIT, Central Circle, BMA Infotech 2009-10 None
Noida Pvt. Ltd., Noida
52. 5161/Del/2018 DCIT, Central Circle, BMA Infotech 2013-14 None
Noida Pvt. Ltd., Noida
53. 5162/Del/2018 DCIT, Central Circle, BMA Infotech 2014-15 None
Noida Pvt. Ltd., Noida
54. 6283/Del/2018 ITO, Ward-49(1), Baljeet Singh 2013-14 None
New Delhi Ubhi, New Delhi
55. 6486/Del/2018 ACIT, Circle-54(1), Ashcharya 2013-14 None
New Delhi Khanna,
New Delhi
56. 547/Del/2019 ACIT, Special Range-5, Kabeer Textile 2014-15 None
New Delhi Ltd. New Delhi
57. 989/Del/2019 JCIT(OSD) Central Kiran Wati, Delhi 2010-11 None
Circle-1, Noida
58. 1038/Del/2019 ACIT, Circle-29(1), Kulvinder Nath 2014-15 None
New Delhi Marwah,
New Delhi
59. 1373/Del/2019 ITO Ward-15(3), Logix Developers 2015-16 None
New Delhi Pvt. Ltd., New
Delhi
60. 1378/Del/2019 ACIT, Circle-15(2), Logix Infrabuild 2013-14 None
New Delhi Private Limited,
New Delhi
61. 1379/Del/2019 ACIT, Circle-15(2), Logix City 2013-14 None
New Delhi Developers
Private Ltd.,
New Delhi
62. 3857/Del/2019 ACIT Circle, Karnal Kanish Motors 2014-15 None
Pvt. Ltd., Karnal
63. 3964/Del/2019 ACIT, Central Circle-19, KRBL 2015-16 Shri Shiv
New Delhi Infrastructure Kumar Arora,
Ltd., Delhi CA
64. 3965/Del/2019 ACIT, Central Circle-19, KRBL 2016-17 Shri Shiv
4
New Delhi Infrastructure Kumar Arora,
Ltd., Delhi CA
65. 4685/Del/2019 ACIT, Circle-18(2), Nirulas Corner 2010-11 None
New Delhi House Pvt. Ltd.,
New Delhi
66. 4728/Del/2019 ITO Ward-03, Sonipat Mahender Singh, 2014-15 None
Sonipat
67. 353/Del/2017 ITO, Panipat Tanwar Project 2012-13 None
Pvt. Ltd., Panipat
68. 50/Del/2017 ACIT, New Delhi Legal Heir of Late 2011-12 None
Sh. Surinder
Kapur
69. 924/Del/2017 DCIT(Exemption) Swami 2012-13 None
Ghaziabad Omkarananda
Saraswati
Charitable Trust
Tehri, Uttrakhand
70. 829/Del/2017 ITO, New Delhi Sameera 2013-14 Shri Gautam
Chandyok, Jain,
New Delhi Shri Lalit
Mohan, Adv.
71. 990/Del/2019 JCIT (OSD), Central NM Buildwell Pvt. 2010-11 None
Circle-1, Noida Ltd., Noida
72. 991/Del/2019 JCIT (OSD), Central NM Buildwell Pvt. 2011-12 None
Circle-1, Noida Ltd., Noida
73. 1892/Del/2019 DCIT, Central Circle-27, Rajesh Kumar 2010-11 None
New Delhi Basra, New Delhi
74. 1915/Del/2019 DCIT(E)- Circle-2(1), National 2014-15 Sh.Deepesh
New Delhi Association of Jain, CA
Software & Ms. Meenal
Services Goyal, CA
Companies,
New Delhi
75. 1916/Del/2019 DCIT(E)-Circle-2(1), National 2015-16 Sh. Deepesh
New Delhi Association of Jain, CA
Software & Ms. Meenal
Services Goyal, CA
Companies,
New Delhi
76. 3856/Del/2019 ITO Ward-03, Karnal Mittal Ocean 2014-15 None
Trade Pvt. Ltd.,
Karnal
77. 4684/Del/2019 ACIT, Circle-18(2), Nippon Tubes 2015-16 None
New Delhi Ltd., Delhi
78. 1893/Del/2019 DCIT Central Circle-27, Rajesh Kumar 2011-12 None
New Delhi Basra, New Delhi
79. 1914/Del/2019 DCIT(E), Circle-2(1), National 2013-14 Sh.Deepesh
New Delhi Association of Jain, CA
Software & Ms. Meenal
Services Goyal, CA
Companies,
5
New Delhi
80. 2706/Del/2018 DCIT, New Delhi Roopesh Davda, 2013-14 None
New Delhi
81 7993/Del/2018 ACIT, New Delhi Suman Garg, 2015-16 Saurav
New Delhi Rohatgi, CA
82. 2185/Del/2017 ACIT, New Delhi Vinsan Credit & 2012-13 None
Securities Ltd.
83. 1971/Del/2017 ACIT, New Delhi Sandur Bypass 2008-09 None
Projects Pvt. Ltd.
Department by: Ms. Ashima Neb, Sr. DR
Date of Hearing 23/08/2019
Date of 23/08/2019
pronouncement
ORDER
PER BENCH These are the appeals filed by the department against the order of respective the Ld. CIT(A) - for respective assessment years.
2. At the outset of the hearing itself, the ld. Sr. DR brought to our attention that CBDT vide Circular No. 17/2019 dated 08th August 2019 has decided that the revenue would not prefer any appeal before the Tribunal if the tax effect is less than Rs. 50 lakhs. Therefore, he pleaded that the appeal of the revenue be decided as per the Instruction of the CBDT.
3. Now there is a latest CBDT Circular No. 17/2019 dated 08.08.2019, wherein the CBDT has further enhanced the monetary limit for filing of appeal by the Department before the Income Tax Appellate Tribunal from Rs. 20 lacs to Rs. 50 lacs. The said circular 6 also make reference to the earlier Circular No. 3/2018 dated 11.7.2018 and specially states that as a step towards further management of litigation, the Board has decided to enhance the monetary limit for filing of the appeals. This circular is not in supersession of the earlier circular but only amends the monetary limits as well as gives clarification with regard to paragraph 5 of the earlier circular. This inter alia means that all the other conditions mentioned in the earlier Circular No. 3 of 2018 dated 11.7.2018 will apply mutatis mutandis including that is, it will apply to all the pending appeals. For the sake of ready reference, the latest circular is reproduced hereunder :
"F. No.279/Misc. 142/2007-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section New Delhi. 8th August 2019 Subject: - Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.-
Reference is invited to the Circular No.3 of2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.
"2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for 7 filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No Appeals/SLPs in income Monetary Limit (Rs.) tax matters
1. Before Appellate Tribunal 50,00,000/-
2. Before High Court 1,00.00.000/-
3. Before Supreme Court 2,00,00,000/-
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately.
4. The said modifications shall come into effect from the date of issue of this Circular.
5. The same may be brought to the notice of all concerned.
6. This issues under section 268A of the Income-tax Act, 1961."8
4. Further, CBDT vide circular dated 20th August, 2019 F. No. 279/19- 93/2018-ITJ has clarified that it will apply to all pending appeals. Thus, in view of the aforesaid circular, the appeal of the Revenue is dismissed as non-maintainable because tax effect is below Rs. 50 lakhs.
5. In the result, appeals filed by the Revenue are dismissed.
Order pronounced in the Open Court on 23rd August, 2019.
sd/- sd/-
(AMIT SHUKLA) (DR. B.R.R. KUMAR)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 23/08/2019
Veena
Copy forwarded to
1. Applicant
2. Respondent
3. CIT
4. CIT (A)
5. DR:ITAT
ASSISTANT REGISTRAR
ITAT, New Delhi
9