Income Tax Appellate Tribunal - Delhi
Acit, Central Circle- 6 , New Delhi vs Anil Aggarwal , Ghaziabad on 28 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'E' NEW DELHI
BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
Sl. ITA/IT(SS)A/ AY/Block Appellant Respondent Assessee By
No. CO No. Priod
1. 6987/Del//2018 2014-15 DCIT, Central Harpal Singh Ms. Tejasi Jain,
Circle-1, Chawla, CA
Gurgaon New Delhi.
PAN :
ADEPC2466P
2. 6988/Del/2018 2015-16 DCIT, Central Harpal Singh Ms. Tejasi Jain,
Circle-1, Chawla, CA
Gurgaon New Delhi.
PAN :
ADEPC2466P
3. 6989/Del/2018 2016-17 DCIT, Central Harpal Singh Ms. Tejasi Jain,
Circle-1, Chawla, CA
Gurgaon New Delhi.
PAN :
ADEPC2466P
4. 7028/Del/2018 2009-10 ACIT, Central Gautam Gulati, None
Circle-20, New New Delhi.
Delhi PAN :
AHMPG7446H
5. 929/Del/2018 2009-10 ACIT, Central Kuber House Sh. P.C. Yadav,
Circle-30, New Pvt. Ltd., Adv.
Delhi New Delhi. &
PAN : Ms. Manju Bala,
AACCK1434H Adv.
6. 5734/Del/2018 2013-14 ACIT, Central Krishan Kant Sh. Deepash
Circle-II, Kohli, Garg, Adv.
Gurgaon New Delhi.
PAN :
AALPK4611N
7. CO No. 2013-14 Krishan Kant ACIT, Central Sh. Deepash
198/Del/2018 Kohli, Circle-II, Garg, Adv.
(ITA No. New Delhi. Gurgaon
5734/Del/2018) PAN :
AALPK4611N
8. 6166/Del/2018 2013-14 ACIT, Central Kuber Grains Shri P.C. Yadav,
2
Circle-30, New & Spices P. Adv.
Delhi Ltd., &
New Delhi. Ms. Manju Bala,
PAN : Adv.
AABCK0599G
9. 6387/Del/2018 2013-14 ACIT, Central Krishan None
Circle-8, New Kumar,
Delhi New Delhi.
PAN :
AAEPK8794P
10. 6777/Del/2018 2015-16 ACIT, Circle Kiran Kohli None
32(1), New Delhi Dheeraj Kohli,
New Delhi.
PAN :
AAHFK0244R
11. 7062/Del/2018 2013-14 ACIT, Central Lalman Yadav, None
Circle-16, New Gurgaon
Delhi PAN :
AAZPY5305R
12. 7181/Del/2018 2008-09 ITO, Ward Late Smt. None
28(4), New Delhi Kamlesh Jaggi
New Delhi.
PAN :
AAOPJ4092R
13. 4286/Del/2018 2013-14 DCIT, Circle Talbros None
25(1), New Delhi Automotive
Components P.
Ltd.
New Delhi.
PAN :
AAACT0265F
14. 5811/Del/2018 2014-15 ITO, Ward- SJB Clearing None
23(4), New Delhi Agency P. Ltd.
Mumbai.
PAN :
AANCS6827M
15. 5837/Del/2018 2009-10 ITO, Ward Slick Auto None
24(4), New Delhi Accessories P.
Ltd.
Delhi.
PAN :
AAGCS8139K
16. 6411/Del/2018 2011-12 DCIT, Central Tarun Kumar None
Circle-1, Noida Sahni
Noida.
3
PAN :
AAGPS7750P
17. 6534/Del/2018 2013-14 ITO, Ward- Swet Chem None
22(4), New Delhi Anti Biotics P.
Ltd.
New Delhi.
PAN :
AAACS2265E
18. 6549/Del/2018 2010-11 ITO, Ward-3(5), Tanvir Adil None
Noida Noida.
PAN :
AHYPA8241N
19. 6898/Del/2018 2015-16 DCIT, Circle- Triangle None
25(2), New Delhi Builders and
Promoters P.
Ltd.
New Delhi.
PAN :
AABCT8562E
20. 6944/Del/2018 2014-15 ACIT, Circle- Autotech None
3(2), New Delhi Ancillaries P.
Ltd.
New Delhi.
PAN :
AABCS7933A
21. 7076/Del/2018 2010-11 ITO, Ward-2(4), Suman None
Faridabad Lakhani
Faridabad.
PAN :
AAGPL7933R
22. 7141/Del/2018 2012-13 DCIT, Central Sunstar Sh. Lalit Mohan,
Circle-4, New Builders Pvt. CA
Delhi Ltd.
Delhi.
PAN :
AAICS5794C
23. 7152/Del/2018 2010-11 DCIT, Central Tirupati None
Circle-II, Noida Medicare P.
Ltd.
New Delhi.
PAN :
AACCT2945A
24. 429/Del/2018 2013-14 DCIT, Circle- Imtiara None
12(1), New Delhi Consultants P.
Ltd.
4
New Delhi.
PAN :
AAACI4052K
25. 572/Del/2018 2013-14 ACIT, Circle- Hydel None
11(2), New Delhi Construction P.
Ltd.
New Delhi.
PAN :
AAACH3012Q
26. 573/Del/2018 2014-15 DCIT, Circle- Hema None
11(1), New Delhi Engineering
Industries Ltd.
New Delhi.
PAN :
AAACH0118F
27. 722/Del/2018 2014-15 ACIT, Circle- Green Infra None
10(2), New Delhi BTV Ltd.
New Delhi.
PAN :
AADCT0420H
28. 1653/Del/2018 2014-15 ITO(E), Ward- I.S.M.A. None
1(2), New Delhi Research &
Development
Centre,
New Delhi.'
PAN :
AAATI2918P
29. 1686/Del/2018 2013-14 ACIT(E), Circle- Indian Medical Sh. Ashish
1(1), New Delhi Association Goyal, CA
New Delhi.
PAN :
AAATI2893R
30. 1689/Del/2018 2014-15 ACIT(E), J D Tytler None
Circle1(1), New School Society
Delhi New Delhi.
PAN :
AAATJ0755F
31. 2307/Del/2018 2014-15 DCIT, Circle- India Chemical None
12(1), New Delhi Council
New Delhi.
PAN :
AAACI0359P
32. 2438/Del/2018 2015-16 ITO(Exemption), IILM Sh. Punit Chang,
Faridabad Foundation CA
Academy &
5
Gurgaon. Ms. Ritika Garg,
PAN : CA
AACCI0734J
33. 2446/Del/2018 2013-14 DCIT, Central Juneja None
Circle-19, New Marketing P.
Delhi Ltd.
New Delhi.
PAN :
AAACJ3070C
34. 2456/Del/2018 2014-15 ITO(E), New Indian Ports None
Delhi Association
New Delhi.
PAN :
AAATI0349A
35. 2463/Del/2018 2012-13 DCIT, Circle- Grip None
10(1), New Delhi Construction P.
Ltd.
New Delhi.
PAN :
AABCG7737N
36. 2875/Del/2018 2012-13 ITO(E), JSD Sh. K.C. Singhal,
Faridabad Educational Adv.
Society
Faridabad.
PAN :
AAATJ8888K
37. CO No. 2012-13 JSD ITO(E), Sh. K.C. Singhal,
113/Del/2018 Educational Faridabad Adv.
(ITA No. Society,
2875/D/2018) Faridabad
PAN :
AAATJ8888K
38. 3000/Del/2018 2014-15 DCIT, Central Jai Bhagwan None
Circle, Karnal Garg,
New Delhi.
PAN :
AAWPG2345L
39. 4612/Del/2018 2009-10 ITO, Ward-1(5), Jatinder Singh None
Noida Paul, Pune
PAN :
BNTPP8997G
40. 4811/Del/2018 2013-14 ITO, Ward 2(2), Jai Bhagwan None
Gurgaon S/o Kartar
Singh
Gurgaon.
6
PAN :
AKKPJ0938Q
41. 704/Del/2018 2012-13 ACIT, Circle- M M Creations, None
50(1), New Delhi New Delhi.
PAN :
AAEFM9802A
42. 709/Del/2018 2012-13 DCIT, Central Om Prakash None
Circle-1, Katyal
Gurgaon New Delhi.
PAN :
AAIPK9403D
43. 814/Del/2018 2013-14 ACIT, Central Maksad Sh. Lalit Mohan,
Circle-15, New Buildwell P. CA
Delhi Ltd.
New Delhi.
PAN :
AAFCM6871K
44. CO No. 2013-14 Maksad ACIT, Central Sh. Lalit Mohan,
91/Del/2018 Buildwell P. Circle-15, New CA
(ITA No. Ltd., Delhi
814/D/2018) New Delhi.
PAN :
AAFCM6871K
45. 4615/Del/2018 2010-11 ITO, Ward-1(5), Jagresh None
Noida G B Nagar.
PAN :
ASBPJ4953E
46. 17/Del/2018 2007-08 DCIT, Central Calx Marketing None
Circle-28, New P. Ltd.
Delhi New Delhi.
PAN :
AACCC7659J
47. 96/Del/2018 2012-13 ITO, Ward-5(3), Canvas None
New Delhi Developers P.
Ltd.
Delhi.
PAN :
AADCC4708P
48. 259/Del/2018 2014-15 ACIT, Circle- Charan Paduka None
6(1), New Delhi Ind. (P) Ltd.
New Delhi.
PAN :
AABCC5193J
49. 450/Del/2018 2009-10 ITO, Ward-3(1), Dambar Singh, None
Bulandshahr Bulandshahr.
7
PAN :
GYCPS9388M
50. 483/Del/2018 2014-15 ITO, Ward-3(1), Cane None
Bulandshahr Development
Council
Anoopshahr,
Bulandshahr.
PAN :
AABAC0483B
51. 1694/Del/2018 2014-15 ITO(E), Ward- Consultancy None
1(3), New Delhi Development
Centre,
New Delhi.
PAN :
AAATC4020A
52. 1696/Del/2018 2013-14 ITO(E), Ward- Chadha None
1(3), New Delhi Education
Society,
Delhi.
PAN :
AAATC2999N
53. 2113/Del/2018 2013-14 DCIT, Circle- DJ None
36(1), New Delhi Surfactants,
Delhi.
PAN :
AACFD8331K
54. 2136/Del/2018 2014-15 ITO(E), Ward- Data Security None
1(3), New Delhi Council of
India
Noida.
PAN :
AACCD9781G
55. 2274/Del/2018 2012-13 ACIT, Central Focus None
Circle-15, New Buildwell P.
Delhi Ltd.
New Delhi.
PAN :
AABCF2227J
56. 2458/Del/2018 2014-15 DCIT(E), Circle- Centre for the None
1(1), New Delhi Study of
Developing
Society,
New Delhi.
PAN :
8
AAATC5038N
57. 2459/Del/2018 2013-14 DCIT(E), Circle- Centre for the None
1(1), New Delhi Study of
Developing
Society,
New Delhi.
PAN :
AAATC5038N
58. 2589/Del/2018 2008-09 DCIT, Central Eminent Infra None
Circle, Noida Developers P.
Ltd.
New Delhi.
PAN :
AABCE3103E
59. 2590/Del/2018 2010-11 DCIT, Central Eminent Infra None
Circle, Noida Developers P.
Ltd.
New Delhi.
PAN :
AABCE3103E
60. 2980/Del/2018 2011-12 ACIT, Circle- Delhi Transco Sh. Ashish Goel,
74(1), New Delhi Ltd. CA
New Delhi. &
PAN : Nischay Kantoor,
AABCD6342A CA
61. 1433/Del/2017 2013-14 DCIT, Circle- ADI BPO Sh. Deepesh
1(2), I.P. Estate, Services Ltd. Garg, Adv.
New Delhi New Delhi. &
PAN : Sh. Madhav
AAFCA7116B Kapoor, Adv.
62. 1443/Del/2017 2012-13 DCIT, Circle-II, Ashok Kumar Sh. Deepesh
Moradabad Jain Garg, Adv.
Moradabad &
PAN : Sh. Madhav
ACTPJ8887D Kapoor, Adv.
63. 1444/Del/2017 2012-13 DCIT, Circle-II, Ashok Kumar Sh. Deepesh
Moradabad Jain Garg, Adv.
Moradabad &
PAN : Sh. Madhav
ACTPJ8887D Kapoor, Adv.
64. 3385/Del/2018 2012-13 DCIT, Circle- Amiteshwar None
62(1), New Delhi Singh
New Delhi.
PAN :
AADPC8357P
9
65. 4624/Del/2018 2010-11 ITO, Ward-1(1), Anil Kumar None
Noida G.B. Nagar
PAN :
BIBPK4234L
66. 4961/Del/2017 2013-14 ITO, Ward-1(1), M/s ACB India None
New Delhi Power Ltd.
New Delhi.
PAN :
AAICA7305D
67. 6976/Del/2018 2010-11 DCIT, Central Aman Sharma Ms. Tejasvi Jain,
Circle-1, New Delhi. CA
Gurgaon PAN :
AAQPS9820C
68. 6978/Del/2018 2012-13 DCIT, Central Aman Sharma Ms. Tejasvi Jain,
Circle-1, New Delhi. CA
Gurgaon PAN :
AAQPS9820C
69. 7037/Del/2018 2001-02 ITO, Ward-1(2), Birla Aircon None
Meerut Meerut
PAN :
AACFB3156E
70. 7069/Del/2018 2011-12 ACIT, Central Anil Aggarwal None
Circle-6, New Ghaziabad.
Delhi PAN :
ACYPA3690E
71. 7111/Del/2018 2011-12 DCIT, Central Affe None
Circle-1, Noida Technologies P.
Ltd.
Delhi.
PAN :
AAGCA2288R
72. 7502/Del/2018 2015-16 ACIT, Circle- Auro Sugar P. Sh. Ashish Goel,
3(2), New Delhi Ltd. CA
New Delhi. &
PAN : Sh. Nischay
AAACN0192K Kantoor, CA
73. 4758/Del/2018 2013-14 ITO, Ward- Piccadily Impex None
19(4), New Delhi Ltd.
Delhi.
PAN :
AAACP0244J
74. 6658/Del/2018 2015-16 ACIT, Circle-2, Prateek Kumar, None
Noida Noida
PAN :
ALEPK5321M
10
75. 7136/Del/2018 2015-16 ACIT, Circle- Prestige Wines None
20(1), New Delhi & Spirits P.
Ltd.
New Delhi.
PAN :
AABCT7463J
76. 7548/Del/2018 2015-16 ACIT, Circle- Ruchi Malls None
21(2), New Delhi Pvt. Ltd.
New Delhi.
PAN :
AADCR1749P
77. 7624/Del/2018 2009-10 ACIT, Circle- Ravi None
28(1), New Delhi Shankaran
New Delhi.
PAN :
AMMPS0658L
78. 7633/Del/2018 2007-08 ITO, Ward- PUG Stock None
19(2), New Delhi Brokers Pvt.
Ltd.
New Delhi
PAN :
AAACE0588L
79. 7810/Del/2018 2008-09 ACIT, Circle- Virat Bhatia Sh. Sanjeev
54(1), New Delhi New Delhi Kapoor, CA
PAN :
AAHPB5855H
80. 7867/Del/2018 2014-15 ITO, Ward- Ram Pal Rathi None
40(3), New Delhi Delhi.
PAN :
ACSPR1744G
81. 7952/Del/2018 2015-16 ACIT, Circle- Reyna Infracon None
21(2), New Delhi Pvt. Ltd.
New Delhi
PAN:
AAFCR9884H
82. 8139/Del/2018 2013-14 DCIT, Circle- Recliners India None
21(1), New Delhi Pvt. Ltd.
New Delhi
PAN:
AABCR6505R
83. 5791/Del/2018 2010-11 DCIT, Central MDS Catering None
Circle-1, Noida Pvt. Ltd.
New Delhi
PAN:
AAACM8727H
11
Revenue by Shri S.L. Anuragi, Sr. DR
Date of Hearing 23.08.2019
Date of Pronouncement 28.08.2019
ORDER
PER SHRI BHAVNESH SAINI, J.M.
We have heard the Ld. D.R. and Learned Counsels for the Assessees who have appeared at the time of hearing of these appeals. Notice was given to the parties through notice board of the Tribunal as well as by providing list of the cases to the Tax Bar Association.
2. Admittedly, the tax effect in the Departmental Appeals are less than Rs.50 lakhs. Vide Circular No.3/2018 Dated 11thJuly, 2018 issued by CBDT under section 268A of the I.T. Act, it has been directed that the Department shall not file appeal before the Tribunal in case where the tax effect does not exceed the monetary limit of Rs.20 lakhs. It is also directed that this instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in the Tribunal. Pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. The 12 CBDT Vide Circular No.17/2019 Dated 08.08.2019 amended the earlier Circular No.3/2018 (supra) whereby it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases may be enhanced further through this amendment in para-3 of the Circular mentioned above and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs. Since Circular No.17/2019 Dated 08.08.2019 have been issued to amend its earlier Circular No.3/2018 (supra), therefore, all the conditions of earlier Circular No.3/2018 shall apply accordingly.
3. The Ld. D.R. in view of the above Board's Circulars did not press the Departmental Appeals. The cases of the Department would not fall in the exceptions provided in the above Board Circulars. In the result, the Departmental appeals are not maintainable as the appeals are filed against the Board instructions referred to above and therefore, the appeals of the Department are liable to be dismissed.
4. Learned Counsel for the Assessee appearing in Cross Objection No.113/2018 seeks permission to withdraw the cross objection. In the other cross objection Nos.198/2018 and 13 91/2018, no independent relief has been claimed by assessee. These are filed merely in support of the Order of the Ld. CIT(A). In view of these circumstances, the cross objections are dismissed as not pressed as well as not maintainable in the present form.
5. In the result, all the appeals of the Department are dismissed and cross objections of the assessee are also dismissed.
Order pronounced in the open court.
Sd/- Sd/-
(O.P. KANT) (BHAVNESH SAINI)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 28.08.2019
*Kavita Arora
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
TRUE COPY
ASSISTANT REGISTRAR
ITAT NEW DELHI
14
Date of dictation 28.08.2019
Date on which the typed draft is placed before the dictating 28.08.2019
Member
Date on which the typed draft is placed before the Other Member 28.08.2019
Date on which the approved draft comes to the Sr. PS/PS 28.08.2019
Date on which the fair order is placed before the Dictating Member 28.08.2019 for pronouncement Date on which the fair order comes back to the Sr. PS/PS 28.08.2019 Date on which the final order is uploaded on the website of ITAT 28.08.2019 Date on which the file goes to the Bench Clerk 28.08.2019 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