Income Tax Appellate Tribunal - Delhi
Acit, Circle-18(2), New Delhi vs Niit Technologies Ltd.,, New Delhi on 6 December, 2019
आयकर अपीलीय अिधकरण द ली यायपीठ "सी" द ली म
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH: 'C': NEW DELHI
सु ी सु षमा चावला, ाियक सद एवं ी एन. के. िबलै या, ले खा सद के सम
BEFORE MS. SUSHMA CHOWLA, JM & SHRI N.K. BILLAIYA, AM
आयकर अपील सं. / ITA No:- 3071/Del/2018
िनधा रण वष / Assessment Year: 2012-13
ACIT,
Circle-18(2), .............अपीलाथ /Appellant
New Delhi
Vs
M/s NIIT Technologies Ltd.
8, Balaji Estate, 1st Floor, ............. ू यथ / Respondent
Guru Ravi Das Marg, Kalkaji,
New Delhi-110019
PAN-AAACN0332P
and 42 others-as per Annexure-1
अपीलाथ क ओर से / Appellant by :Sh. S.N. Meena, Sr. DR
ू यथ क ओर से / Respondent by :Ms. Tejasvi Jain, C.A.
:Ms. Somya Jain, C.A.
& as per Annexure-1
सुनवाई क तार&ख / घोषणा क तार&ख /
Date of Hearing : 06.12.2019 Date of Pronouncement: 06.12.2019
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The captioned appeal in ITA No. 3071/Del/2018 and 42 appeals [as per Annexure-1] preferred by the Revenue, have been listed by the Registry 2 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 Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the case is below Rs.50 Lacs.
3. The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs.
Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeal filed by the Revenue in case of low tax effect is not maintainable.
4. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeal, if the requisite material is brought to show that the appeal is protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.
5. In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.
6. In the result, all the appeals filed by the Revenue are dismissed.
Order pronounced in the open court on 6th day of December, 2019.
Sd/- Sd/-
(N.K. BILLAIYA) (SUSHMA CHOWLA)
लेखा सदःय/ACCOUNTANT MEMBER याियक सदःय/JUDICIAL MEMBER
द ली / दनांक Dated : 06th December, 2019 SH 3 आदे श क ूितिल,प अमे,षत/Copy of the Order is forwarded to:
1. अपीलाथ / The Appellant;
2. ू यथ / The Respondent;
3. मु/य आयकर आयु0/ The Pr. CIT
4. ,वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITT, Delhi
5. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या,पत ूित //True Copy// सहायक र7जःशार, आयकर अपीलीय अिधकरण , द ली AR, ITAT, Delhi 4 Annexure-1 Sl. Asstt. Name of Name of AR-
APPEAL NO Name of Appellant PAN No. Year Respondent (Shri/Kum/Smt) ACIT, Circle- 19(1), Amrik Singh 1 ITA 3151/Del-2018 2013-14 AAXPS2407G None New Delhi DCIT, Circle- 7(1), New Dedicated Freight 2 ITA 3208/Del-2018 2014-15 AACCD4768M None Delhi Corridor Corpn.
ACIT, Circle- 15(2), 3 ITA 3614/Del-2018 2012-13 Lohit Urja Pvt. Ltd. AABCL8343B None New Delhi ITO, Ward-4(4), 4 ITA 3733/Del-2018 2014-15 Uday Ratra ANEPR3872J None Gurgaon DCIT, Circle-27(1), UM Green Lighting 5 ITA 3185/Del-2018 2014-15 AABCU2552P None New Delhi P. Ltd DCIT, Circle-21(2), Rococo Collection Sh. Sanat Kapoor, 6 ITA 3252/Del-2018 2013-14 AACCR5511N New Delhi Pvt. Ltd. Adv ACIT, Circle- 17(1), Mutti Foods India 7 ITA 3251/Del-2018 2014-15 AAHCM5170D None New Delhi Pvt. Ltd.
DCIT, CC- 15, New Brahamputra
8 ITA 3990/Del-2018 2009-10 AAACB8918K None
Delhi Infrastructure Ltd.
DCIT, CC- 15, New Brahamputra
9 ITA 3992/Del-2018 2011-12 AAACB8918K None
Delhi Infrastructure Ltd.
ITO, Ward-13(3), New Jay Switches India
10 ITA 4153/Del-2018 2012-13 AAACJ2140H None
Delhi Pvt. Ltd.
Lionine Packaging
11 ITA 4176/Del-2018 2011-12 DCIT, CC-1, Gurgaon AAACL2210L None
Pvt. Ltd.
DCIT, CC- 15, New Brahamputra
12 ITA 3991/Del-2018 2010-11 AAACB8918K None
Delhi Infrastructure Ltd.
DCIT, Circle-36(1),
13 ITA 4157/Del-2018 2014-15 Renu Malik AKJPM4652K None
New Delhi
Addl. CIT Spl. Range-2, CMI Energy India
14 ITA 3556/Del-2018 2012-13 AACCN3799E None
New Delhi Pvt. Ltd.
ACIT, Circle- 7(2), New
15 ITA 4172/Del-2018 2014-15 Ramesh Chand AAHPC6579M None
Delhi
ACIT, Circle- 20(1), Print Land Digital
16 ITA 3443/Del-2018 2014-15 AAGCP5703L None
New Delhi India Pvt. Ltd.
DCIT, Circle- 11(1), HMS Real Estate
17 ITA 4189/Del-2018 2013-14 AACCH0745G None
New Delhi Pvt. Ltd.
Rhydburg
DCIT, Circle- 21(2),
18 ITA 4168/Del-2018 2013-14 Pharmaceuticals AAACR4453M None
New Delhi
Ltd.
DCIT, Central Circle-1, Kansar Projects Pvt.
19 ITA 4183/Del-2018 2011-12 AADCK2358K None
Gurgaon Ltd.
UTC Softech Pvt.
20 ITA 4182/Del-2018 2010-11 DCIT, CC-1,Gurgaon AALCS3608J None
Ltd.
5
Lionine Packaging
21 ITA 4175/Del-2018 2010-11 DCIT, CC-1, Gurgaon AAACL2210L None
Pvt Ltd.
Acacia
DCIT, Central Circle-1,
22 ITA 4177/Del-2018 2010-11 Infrastructure Pvt. AAGCA6172Q None
Gurgaon
Ltd.
DCIT, Central Circle- 1, Antal Properties
23 ITA 4179/Del-2018 2010-11 AAGCA5387H None
New Delhi Pvt. Ltd.
DCIT, Central Circle- 1, Antal Properties
24 ITA 4180/Del-2018 2011-12 AAGCA5387H None
New Delhi Pvt. Ltd.
Kamet Properties
25 ITA 4181/Del-2018 2010-11 DCIT, CC-1, Gurgaon AADCK2120R None
Pvt. Ltd
ACIT, Circle-9(2), New Fresenius Kabi
26 ITA 3880/Del-2018 2012-13 AABCD7720L None
Delhi Oncology Ltd.
ITO, Ward- 21(4), New
27 ITA 3301/Del-2018 2008-09 Rolex Auto P. Ltd. AABCR0545D None
Delhi
DCIT, Circle- 25(1), T.G. Leisure and
28 ITA 3472/Del-2018 2014-15 AABCT2479E None
New Delhi Resorts P. Ltd.
DCIT, Circle- 27(1), UFO Moviez India Sh. Nischay
29 ITA 3317/Del-2018 2014-15 AABCV8900E
New Delhi Ltd. Khandelwal, C.A.
Sh. Paritosh Jain,
DCIT, Central Circle- Ashiana Rolling
30 ITA 3905/Del-2018 2015-16 AAFCA5815P Adv & Sh.
18, New Delhi Mills Ltd.
Divyansh Jain, C.A.
ACIT, Circle-9(1), New Feedback Infra P.
31 ITA 3784/Del/2018 2013-14 AAACF0066G
Delhi Ltd.
ACIT, Circle-9(2), New Fortis Health
32 ITA 3881/Del/2018 2012-13 AABCF2101R
Delhi Management Ltd
Sh. Paritosh jain,
ACIT, CC-15, New
33 ITA 2256/Del/2018 2014-15 Nagar Diary P. Ltd. AABCN7304C C.A. & Sh.
Delhi
Divyansh Jain, C.A.
ACIT, CC-26, New
34 ITA 2264/Del/2018 2009-10 IREO P. Ltd. AAACO6644B
Delhi
ACIT, Circle-3(1), New Aquamarine Health
35 ITA 2319/Del/2018 2014-15 AAJCA6439P None
Delhi Care P. Ltd.
ACIT, Circle-36(1),
36 ITA 2344/Del/2018 2010-11 Sunland Alloys AAXFS1913K None
New Delhi
ACIT, Circle-36(1),
37 ITA 2345/Del/2018 2010-11 Sunland Alloys AAXFS1913K None
New Delhi
DCIT, Circle-21(2), Ritesh Properties & Sh. Akshay Uppal,
38 ITA 2347/Del/2018 2013-14 AAACR1437M
New Delhi Inds. Ltd C.A.
Sh. Gautam Jain &
ACIT Circle-21(1), New Real Earth Estates
39 ITA 2363/Del/2018 2014-15 AASFR1648B Ms. Monika
Delhi LLP
Aggarwal, CA
Addl. CIT, Spl Range-6, Sh. Vinet
40 ITA 4407/Del/2018 2014-15 NBCC India Ltd. AAACN3053B
New Delhi Kr.Gupta, C.A.
6
DCIT, Circle-13(2),
41 ITA 5381/Del/2019 2014-15 Jiva Design Pvt. Ltd. AABCJ1596N
New Delhi
ITO, Ward-1(4),
42 ITA 8654/Del/2019 2015-16 Mahinder Singh AUSPS7536B None
Ghaziabad