Income Tax Appellate Tribunal - Delhi
Acit, Central Circle- 1, New Delhi vs German Homeopathic Distributors Pvt. ... 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.3774/Del/2017
No.3774/Del/2017
Assessment Year : 2012-
2012-13
Deputy Commissioner of Vs. M/s Quippo Valuers &
Income Tax, Auctioneers (P) Ltd.,
Circle-
Circle-20(2), D-2, 5th Floor,
New Delhi. Southern Park,
Saket Palace, Saket,
New Delhi - 110 017.
PAN : AABCH5726J.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Ms. Alka Aaren, Advocate, Shri
Tarandeep Singh, Advocate and
Shri P.K. Mishra, CA for various
respondents - as per Annexure-1
Date of hearing : 23.08.2019
Date of pronouncement : 23.08.2019
ORDER
ORDER The captioned appeal in ITA No.3774/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-3774/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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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-3774/Del/2017 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-3774/Del/2017 & 19 others
ANNEXURE - 1
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI Sl. ITA/IT(SS) Asstt. Name of AR-
Name of Appellant Name of Respondent PAN
No. A No./C.O. Year (Shri/Kum/Smt)
1 3774/Del/2017 DCIT, Circle-20(2), New Quippo Valuers & Auctioneers
AABCH5726J Ms.Alka Aaren
Delhi (P) Ltd
2012-13 Adv.
2 3988/Del/2017 ACIT, Circle-24(1), New Spice Jet Limited
AACCR1459F Shri Tarandeep
Delhi
2009-10 Singh, Adv.
3 4174/Del/2017 DCIT, Circle-22(1), New Samsung Medison India Pvt Ltd
Delhi AAFCM8453R --
2011-12
4 4515/Del/2017 ACIT, CC-30, New Delhi Shyam Sunder Jindal
AAGPJ0184N --
2006-07
5 4670/Del/2017 2010-11 ITO, Ward-4, Rohtak Vijay Verma AAYPV7267N --
6 4721/Del/2017 DCIT, CC-25, New Delhi Sanjay Tyagi
AEIPT1282R --
2007-08
7 4742/Del/2017 ITO, Ward-22(4), New S E Power Ltd
Delhi AAOCS6223N --
2013-14
8 4828/Del/2017 ACIT, Circle-32(1), New Vikas Kalra
Delhi AAJPK4780G --
2011-12
9 4328/Del/2017 ACIT, CC-1, New Delhi Amrapali Leisure Valley
Developers Pvt Ltd AAICA5576A --
2012-13
10 4331/Del/2017 ACIT, CC-1, New Delhi Amrapali Smart City
Developers Pvt Ltd AAICA5988Q --
2012-13
11 3669/Del/2017 DCIT, Circle-II, Iqbal Kaur
Moradabad ABIPK3137F --
2013-14
12 3849/Del/2017 ITO, Ward-49(3), New Girdhari Lal Swami
Delhi AOVPS4507B --
2007-08
13 3941/Del/2017 ACIT, CC-16, New Delhi Indo Asian Construction Co. Pvt
Ltd AAACI1906J --
2008-09
14 3959/Del/2017 ACIT, CC-13, New Delhi Jaidev Prasad Minda
AATPM3790Q --
2009-10
15 3962/Del/2017 ACIT, CC-13, New Delhi Jaidev Prasad Minda
AATPM3790Q --
2012-13
16 4135/Del/2017 DCIT, Circle-11(2), New Hindustan Thermal EPC
Delhi Company Pvt Ltd AADCD7323D --
2012-13
17 4290/Del/2017 DCIT, Circle-12(1), New Indian Strategic Petroleum
Delhi Reserves Ltd AABCI3148M --
2012-13
18 4864/Del/2017 ACIT, CC-1, New Delhi German Homeopathic
AAACG1013G Shri P.K. Mishra,
Distributors Pvt Ltd
2009-10 CA
19 4869/Del/2017 ACIT, CC-1, New Delhi German Homeopathic
AAACG1013G Shri P.K. Mishra,
Distributors Pvt Ltd
2014-15 CA
20 3525/Del/2017 ACIT, Circle-16(1), New Mantec Consultant Pvt Ltd
Delhi AAACM1496R --
2010-11