Income Tax Appellate Tribunal - Delhi
Jcit (Osd) Central Circle-I, Noida vs Vipin Tyagi, Noida 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.496
No.496/Del/2017
496/Del/2017
Assessment Year : 2009
2009-
09-10
Assistant Commissioner of Vs. Shri
Shri Charu Shekhar Gupta,
Income Tax, R/o 203, Ashadeep Apartment,
Circle-
Circle-3, 9, Hailey Road,
New Delhi. New Delhi.
PAN : AAAPG6913C.
(Appellant) (Respondent)
and 20 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Deep Chand Garg, CA, Shri
Deepesh Garg, Advocate, Shri
Pulkit Advani, Advocate, Ms.
Sweta Bansal, CA, Shri Kshitiz
Garg, Advocate, Shri Amol Sinha,
Advocate and Shri V. Raja
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.496/Del/2017 and 20 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 2 ITA-296/Del/2017 & 20 others 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 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-296/Del/2017 & 20 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-296/Del/2017 & 20 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCHES, NEW DELHI
Sl. ITA/IT(SS) Asstt. Name of Name of PAN Name of AR-
No. A No./C.O. Year Appellant Respondent (Shri/Kum/Smt)
1 496/Del-2017 2009-10 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
New Delhi Gupta
2 CO 73/Del- 2009-10 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
2017 New Delhi Gupta
3 497/Del-2017 2010-11 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
New Delhi Gupta
4 CO 74/Del- 2010-11 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
2017 New Delhi Gupta
5 498/Del-2017 2011-12 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
New Delhi Gupta
6 CO 75/Del- 2011-12 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
2017 New Delhi Gupta
7 499/Del-2017 2012-13 ACIT, C.Circle-3, Charu Shekhar AAAPG6913C --
New Delhi Gupta
8 4825/Del-2019 2001-02 DCIT, CC-4, New Anand Prasad ADRPJ2549M Shri Deep Chand
Delhi Jaiwal Garg CA
9 4503/Del-2019 2012-13 JCIT(OSD), Vipin Tyagi ABAPT9214A Shri Deepesh Garg,
Noida Adv. Mr. Pulkit
Advani, Adv.
10 6439/Del-2017 2011-12 DCIT, Circle- Enchanted Wood AABCE2487P --
8(1), New Delhi Club Ltd.
11 3374/Del-2018 2013-14 ITO(E), Ward- Drishtee AAAAD2313G --
1(3), New Delhi Foundation
12 3375/Del-2018 2014-15 ITO(E), Drishtee AAAAD2313G --
Ward1(3), New Foundation
Delhi
13 3604/Del-2018 2013-14 ITO, Ward-3(4), Co-operative Cane AAAJC0224E --
Hapur Development
Union Ltd.
14 4248/Del-2018 2013-14 ACIT, Circle- D.P. Industries AAAFD4146J --
34(1), New Delhi
15 4395/Del-2018 2011-12 ACIT, Circle- Carlson Hospitality AABCC5374K --
5(2), New Delhi Marketing (India)
Pvt. Ltd.
16 4535/Del-2018 2014-15 DCIT, Circle- Educomp Online AACCE3461E Ms. Sweta Bansal
8(1), New Delhi Supplemental CA
Service Ltd.
17 4544/Del-2018 2009-10 ITO, Ward-1(3), Dharam Raj DABPD1386Q --
New Delhi
18 392/Del-2018 2014-15 ACIT(OSD), Nextwave AADCD6390A Shri Kshitiz Garg,
Circle-18(1), New Televentures Pvt. Adv. And Shri Amol
Delhi Ltd. Sinha, Adv.
19 1672/Del-2018 2014-15 ACIT(E0, Circle- New Delhi Young AAATN1200H Shri V. Raja Kumar
2(1), New Delhi Men's Christian Adv.
Association
20 2068/Del-2018 2008-09 ITO, Ward-52(5), Onkar Nath Pandey AKJPP2942F --
New Delhi
21 2265/Del-2018 2013-14 ACIT, CC-26, Metropolitian AAFCM6326D --
New Delhi Buildmart P. Ltd.