Income Tax Appellate Tribunal - Delhi
Dcit, New Delhi vs M/S Parnika Commercial Estates Pvt. ... on 10 September, 2018
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH "F": NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
Sl ITA/IT(SS)A, CO Appellant Respondent AY/ Asst. Assessee By/
NO. No. Period Respondent By
1 768/Del/2017 ACIT Rahul Mishra, 2004-05 None
Circle-30(1), Chirag Enclave,
Room No. 1302, New Delhi
13th Floor, E-2, PAN: AAFPM6245A
Blcok, JLN Marg,
New Delhi
2. CO No. Rahul Mishra, ACIT 2004-05 None
83/Del/2017 Chirag Enclave, Circle-30(1),
New Delhi Room No. 1302, 13th
PAN: AAFPM6245A Floor, E-2, Blcok, JLN
Marg, New Delhi
3. 769/Del/2017 ACIT Rahul Mishra, 2005-06 None
Circle-30(1), Chirag Enclave,
Room No. 1302, New Delhi
13th Floor, E-2, PAN: AAFPM6245A
Blcok, JLN Marg,
New Delhi
4. CO No Rahul Mishra, ACIT 2005-06 None
84/Del/2017 Chirag Enclave, Circle-30(1),
New Delhi Room No. 1302, 13th
PAN: AAFPM6245A Floor, E-2, Blcok, JLN
Marg, New Delhi
5. 3457/Del/2016 ACIT, Shine Star Builcon Pvt. 2006-07 Shri Lalit
Central Circle-4, Ltd, Mohan, CA
Room No. 354, Flat No. 4, RR
ARA Centre, Apartment, 3-4,
Jhandewaln Extn, Manglapuri, Mehrauli,
New Delhi New Delhi
PAN: AAICS5795D
6. 3028/Del/2016 ACIT, KK Road Cargo Movers, 2012-13 None
Circle-5(1), Room 217, Dhaka Chambers,
NO. 1504, 15th 2068/9, naiwala, Karol
Floor, E-2, Block, Bagh, New Delhi
Sr. SP Mukherjee PAN: AABFK4015A
Civi Centre, Minto
Road, New Delhi
7. 3468/Del/2016 ACIT, Gopal Kumar Goyal, 2004-05 Shri Lalit
Central Circle-14, H. No. 436/16, Civil Mohan, CA
New Delhi Lines, Gurgaon
PAN: AEFPG4807J
8. 3463/Del/2016 ACIT, Believe Construction Pvt. 2005-06 Shri Lalit
Central Circle-14, Ltd, Flat No. 4, FR Mohan, CA
New Delhi Apartment, 3-4,
Manglapuri, Mehrauli,
New Delhi
PAN: AACCB4636Q
9. CO No. Believe ACIT, 2005-06 Shri Lalit
260/Del/2016 Construction Pvt. Central Circle-14, Mohan, CA
Ltd, Flat No. 4, FR New Delhi
Apartment, 3-4,
Manglapuri,
Mehrauli,
New Delhi
PAN: AACCB4636Q
10. 3916/Del/2016 ACIT, Praveen Kumar 2008-09 None
Central Circle-12, Aggarwal,
Room No. 354, E- F-8, Geetanjali Enclave,
2, ARA Centre, New Delhi
Jhandewalan Extn, PAN: AAHPA0660R
New Delhi
11. 3917/Del/2016 ACIT, Praveen Kumar 2007-08 None
Central Circle-12, Aggarwal,
Room No. 354, E- F-8, Geetanjali Enclave,
2, ARA Centre, New Delhi
Jhandewalan Extn, PAN: AAHPA0660R
New Delhi
12. 4845/Del/2018 JCIT, Religare Securities ltd, 2014-15 None
OSD, Circle-21(1), 2nd Floor, Rajlok Building,
Room No. 391, 3rd 24, Nehru Place, New
Floor, CR Building, Delhi ]
New Delhi PAN: AAACF1952D
13. 4098/Del/2016 ITO, Phool Singh, 2012-13 None
Ward-62(4), Prop PS Construction Co,
Room No. 2210, 147, Harsukh Apartment,
22nd Floor, Civic Sector-7, Dwarka, New
Centre, Minoto Delhi
Road, New Delhi
14 4503/Del/2017 ACIT, RPS Infrastructure Ltd, 2013-14 Shri Ashish
Room No. 219, 2nd 1117-1120, DLF Towers- Chadha & Shri
Floor, CR Building, B, 11th Floor, Jasola, Ashish Goel, CA
IP Estate, New District Centre, New
Delhi Delhi
15. 4545/Del/2017 ACIT, Peak Infratech P ltd, 2011-12 None
Circle-19(2), 18/13, Ganga Plaza,
New Delhi Pusa Lane, Karol Bagh,
Delhi
16. 4178/Del/2017 ACIT, Pride Residency (P) Ltd, 2006-07 None
Central circle-13, (in the case of M/s.
New Delhi Satkar Fincap Ltd)
F-5/9, Vasant Vihar, New
Delhi
17. 3633/Del/2017 ITO, Patronage Welfare & 2006-07 None
Ward-2(4), Educational Society,
New Delhi 5/73, Gujju Katra
Shahdara, Delhi
18. 3679/Del/2017 ITO, Rewati Singh, 2011-12 None
Ward-2(2), Through L/H Sh. Hukum
Muzaffarnagar Singh, H NO. 6, Gandhi
Colony, Muzaffarnagar
19. 6325/Del/2016 ACIT, Rishi Associates, 2012-13 None
Circle-30(1), Room N-7, Kailash colony,
NO. 1302, 13th New Delhi
Floor, E-2 Block,
SPM Civic Centre,
JL Nehru Marg,
2
New Delhi
20. 6317/Del/2016 DCIT, Parnika Commercial 2013-14 None
Circle-19(2), Estates Pvt Ltd,
New Delhi D-64, 6th Floor, Himalaya
House, 23, KG Marg,
New Delhi
21. 6157/Del/2016 ITO(E), Punjab National Bank 2010-11 None
Ward-2(4), Former's Welfare Trust,
New Delhi 2nd Floor, Almaram
House, Tolstoy Marg,
New Delhi
22. 6307/Del/2016 ITO, Ramji Lal Construction 2011-12 None
Ward-21(1), Pvt. Ltd,
New Delhi L-1/288A, DDA Flats,
Kalkaji, New Delhi
23. 1961/Del/2018 ITO, Paltan Jaiswal, 2014-15 None
Ward-41(5), 70/A-40, Rama Road,
New Delhi Najafgarh Road, Delhi
24. 1909/Del/2018 ACIT, Peter Surgical India Pvt. 2013-14 None
Circle-19(2), Ltd, W-40, Greater
New Delhi kailash-I, New Delhi
25. 4175/Del/2017 ACIT, Pride Residency (P) Ltd, 2005-06 None
Central Circle-13, (in the case of M/s.
New Delhi Foryu Overseas P Ltd,
F-5/9, Vasant Vihar, New
Delhi
26. 5493/Del/2017 ITO, M/s. Prayag Chemicals 2013-14 None
Ward-20(1), Pvt Ltd,
New Delhi 314, PP Tower, Netaji
Subash Place, Pitampur,
New Delhi
27. 4177/Del/2017 ACIT, Pride Residency Pvt. Ltd, 2005-06 None
Central Circle-13, (in the case of M/s.
New Delhi Satkar Fincap Ltd, New
Delhi
28. 4180/Del/2017 ACIT, Pride Residency (P) Ltd, 2005-06 None
Central Circle-13, (in the case of M/s. SPN
New Delhi Milk Products Inds P ltd,
F-5/9, Vasant Vihar, New
Delhi
29. 2865/Del/2017 ITO, Rani Promoters Pvt Ltd, 2013-14 Shri Ashish
Ward-78(2), B-9, Shekhar Goel & Ashish
New Delhi Apartments, Mayur Chadha, CA
Vihar, Phase-I, Estn,
Delhi
30. 2871/Del/2017 Addl CIT, Rl Steel & Energy Ltd, 2011-12 Shri Ranjan
Special Range-7, C-1/A, Opposite To Arya Chopra, CA
New Delhi Samaj Mandir,
Nizamuddin East, New
Delhi
31. 1146/Del/2017 ACIT, RN Sahni, 2011-12 None
Circle-33(1), 51, Pachimi Marg, Vasant
New Delhi Vihar, New Delhi
32. 1014/Del/2017 DCIT, Raju Verma, 2009-10 None
Central Circle, 17/1, Curzon Road,
New Delhi Dalnwala, Dehradun
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33. 5790/Del/2017 ACIT, M/s. Ramprastha 2011-12 None
Central Circle-30, Promoters & Developers
New Delhi Pvt Ltd,
New Delhi
34. 3246/Del/2017 DCIT, Reena Goel, 2012-13 None
Central Circle-25, E-270,
New Delhi Sastri Nagar, New Delhi
35. 3245/Del/2017 DCIT, Reena Goel, 2011-12 None
Central Circle-25, E-270,Sastri Nagar, New
New Delhi Delhi
36. 5212/Del/2017 ITO, Ram Kumar Roy, 2012-13 None
Ward-62(2), Prop. M/s. Priyanshu
New Delhi Enterprises, 405, DDA
Flats, Pul Prahladpur,
Delhi
37. 561/Del/2017 DCIT, Radcliffe Schools 2012-13 None
Circle-20(2), Education Pvt. Ltd,
New Delhi Badarpur, Delhi Mathura
Road, Delhi
38. 5156/Del/2017 ITO, Piyush Polymers Pvt. Ltd, 2007-08 None
Ward-20(1), 715, Ring Road Mall,
New Delhi Manglam Place, Sector-
3, Rohini, Delhi
39. 5637/Del/2017 ACIT, P Mahalingamj, 2010-11 None
Central Circle-6, No. 61, Poorvi Marg,
New Delhi Vasant Vihar, New Delhi
40. 5817/Del/2017 ACIT Pawan Kumar, 2014-15 None
Central Circle- Room No. 218, D-Block,
58(1), Vikash Bhawan, New
New Delhi Delhi
41. 5668/Del/2017 ACIT, VLS Finance Ltd, 2014-15 None
Central Circle-17, 13, Sant Nagar, 2nd
New Delhi Floor, East of Kailash,
New Delhi
42. 5745/Del/2017 DCIT, Tikaula Sugar Mills Ltd, 2013-14 None
Circle-2, 25-B, Gher Khatti,
Muzaffarnagar Gaushala Road,
Muzaffarnagar
43. CO 228/Del/2017 Tikaula Sugar Mills DCIT, 2013-14 None
Ltd, Circle-2, Muzaffarnagar
25-B, Gher Khatti,
Gaushala Road,
Muzaffarnagar
44. 4594/Del/2017 ITO, Pragati Associates, 2013-14 None
Ward-2(1), 9/14, Idgah Mehant
New Delhi Flats, Chakrata Road,
Dehradun
45. 4268/Del/2016 ACIT, Royal Gems, 2008-09 None
Central Circle-17, 1382, Main Road,
Jhandewalan, New Maliwara, Chandni
Delhi chowk, New Delhi
46. 6680/Del/2016 ACIT, RBRL Agro Commodities 2012-13 None
Central Circle-19, Ltd, 4088-94, Naya
Jhandewalan Extn, Bazar, New Delhi
New Delhi
47. 6681/Del/2016 ACIT, RBRL Agro Commodities 2013-14 None
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Central Circle-19, Ltd, 4088-94, Naya
Jhandewalan Extn, Bazar, New Delhi
New Delhi
Revenue by : Shri Surender Pal, Sr. DR
Date of Hearing 23/08/2018
Date of pronouncement 10/09/2018
ORDER
PER BENCH:
1. These appeals by the Revenue arise out of the orders passed by the CIT(A) in relation to the captioned assessment years.
2. At the outset of the hearing itself, the ld. DR brought to our attention that CBDT vide Circular No.03/2018 dated 11TH July 2018 has decided that the revenue would not prefer an appeal before the Tribunal if the tax effect is less than Rs.20 lakhs. He further referred to another Circular dated 20.08.2018 issued by CBDT and submitted that the cases which are falling into exception cannot be dismissed, even if tax effect is less than Rs. 20 lakhs. He, therefore, submitted that he needs to verify whether any such facts are existing in the above listed cases. Therefore, he pleaded that the appeals of the revenue be decided as per the instruction of the CBDT.
3. Ld AR also reiterated same facts.
4. We have heard both the sides on the issue and perused the material. We find that the CBDT vide circular dated 11th July 2018 has revised the monetary limit for filing the appeal by the department before Income Tax Appellate Tribunal, Hon'ble High Courts and Hon'ble Supreme Court. The relevant para of the aforesaid circular is reproduced as under :-
"3. Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder :-
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Sl.No. Appeals in Income-tax Monetary Limit(in
matters Rs.)
1. Before Appellate Tribunal 20,00,000
2. Before High Court 50,00,000
3. Before Supreme Court 1,00,00,000
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case."
5. We have consciously reviewed each of the above appeals, however, could not find any such issues involved in these appeals which are covered by exception to the tax effect circular as mentioned in amended Para No. 10 of that Circular. Instantaneously, ld DR also could not show any such instance in these appeals.
6. We find that the tax effect involves in the appeal of the Revenue is below Rs.20 lakhs. There is no dispute that the Board's instructions or directions issued to the Income-tax authorities are binding on those authorities, therefore, the Department should have withdrawn/not pressed the present appeal in view of the aforesaid instruction since the tax effect in the instant appeal is less than the amount of Rs.20 lakhs.
5. In view of the above, Circular No.3/2018 dated 10.07.2018 will apply to all pending appeals. Therefore the precedent, it is held that the appeal is not maintainable in the instant case as the tax effect is less than Rs.20 lakhs. Accordingly, it is held that appeals filed by the revenue are not maintainable. We also hastened to add that certain times instances stated in para No. 10 of the circular are not discernable from the assessment and appellate orders, therefore, in such cases, we also give liberty to revenue that if such instances comes to their notice than he may file miscellaneous application with such evidences.
66. In the result, appeals filed by the department is dismissed.
Order Pronounced in the Court on 10/09/2018.
-Sd/- -Sd/-
(AMIT SHUKLA) (PRASHANT MAHARISHI)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated:10/09/2018.
Ak Keot
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.
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