Income Tax Appellate Tribunal - Delhi
Dcit, Central Circle- 13, New Delhi vs Sunvision Agencies Pvt. 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.7107
No.7107/Del/2017
7107/Del/2017
Assessment Year : 2014
2014-15
Assistant Commissioner of Vs. M/s Prominent Hotels Limited,
Income Tax, 37, Shaheed Bhagat Singh Marg,
Circle-
Circle-20(1), Connaught Place,
New Delhi. New Delhi - 110 002.
PAN : AAACP6883H.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri Sanjeev Agarwal, CA, Shri
Lalit Mohan, CA, Shri Ved Jain,
Advocate and Ms. Shurbhi Goyal,
CA 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.7107/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 2 ITA-7107/Del/2017 & 19 others (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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-7107/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-7107/Del/2017 & 19 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCHES, NEW DELHI
Sl. ITA/IT(SS) Asstt. PAN Name of AR-
Year Name of Appellant Name of Respondent (Shri/Kum/Smt)
No. A No./C.O.
1 7107/Del/2017 2014-15 ACIT, Circle-20(1), Prominent Hotels Ltd. AAACP6883H --
New Delhi
2 7175/Del/2017 2013-14 ITO, Ward- 20 (1), Pooja Finlease Ltd. AAACP1261D --
New Delhi
3 7209/Del/2017 2013-14 DCIT, Circle - 3 Vipon Wadhera ACGPW7914F --
(1)(1), New Delhi
4 7536/Del/2017 2013-14 ACIT, Circle -19 (2), PPAP Automotive Ltd. AAQACP5144P Shri Sanjeev
New Delhi Agarwal, CA
5 7627/Del/2017 2014-15 ACIT, Central Circle Utech Developers Ltd. AAACU8713H --
27, New Delhi
6 703/Del/2018 2012-13 ACIT, Circle - 50(1), Sanjay Bahl ACDPB8197N --
New Delhi
7 4173/Del/2019 2011-12 DCIT, Central Circle- Style Solutions Pvt. AAGCS5899C --
7, New Delhi Ltd.
8 4170/Del/2019 2008-09 DCIT, Central Circle Style Solutions Pvt. AAGCS5899C --
-7, New Delhi Ltd.
9 819/Del/2018 2009-10 ACIT, Central Circle- Utility Developers Pvt. AAACU8672K Shri Lalit Mohan,
15, New Delhi Ltd. CA
10 4500/Del/2019 2013-14 JCIT(OSD)Central Chanda Ram AJKPA4939R --
Circle-1, Noida
11 835/Del/2018 2012-12 ITO, Ward-51 (5), Shilpy Jain AGUPJ5078R --
New Delhi
12 1237/Del/2018 2008-09 ITO, Ward-2(3), Saroj Devi Mohta AHAPM8776A --
Faridabad
13 4347/Del/2019 2015-16 DCIT, Circle - 16 (2), Electrical Steel AAICM7934J --
NEw3 Delhi Processing
14 227/Del/2018 2014-15 ITO(E), Ward 2(3), Wrestling Federation AAATW0613M --
New Delhi of India
15 4288/Del-2019 2015-16 DCIT, Circle 13, Sunvision Agencies AANCS6997H --
New Delhi Pvt. Ltd.
16 661/Del-2018 2014-15 ACIT, Circle 20(2), Rcube Projects Pvt. AAMCS2353K --
New Delhi Ltd.
17 821/Del-2018 2015-16 ACIT, Central Circle Kamlesh Kumar Rathi AFFPR5799K Shri ved Jain Adv
16, New Delhi and Ms.Shurbhi
Goyal
18 913/Del-2018 2014-15 ITO (E), Ward 2(3), Vinod Nandlal AAATV1667L --
New Delhi Memorial Charitable
Trust (Regd.)
19 920/Del-2018 2007-08 ACIT, Central Circle Parag Dalmia AAAPD3725B --
26, New Delhi
20 922/Del-2018 2009-10 ACIT, Central Circle- Parag Dalmia AAAPD3725B --
26, New Delhi