Income Tax Appellate Tribunal - Delhi
Acit, Central Circle- 30, New Delhi vs Kuber Khaini Pvt. Ltd., 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.4220
No.4220/Del/201
4220/Del/2018
/Del/2018
Assessment Year : 2011
2011-12
Assistant Commissioner of Vs. M/s Kuber Khaini Pvt.Ltd.,
Income Tax, 32--K, Siraspur,
32
Central Circle-
Circle-30, Godown No.6, G.T. Karnal Road,
New Delhi.
Delhi. Siraspur,
Delhi - 110 042.
PAN : AABCK0469M.
(Appellant) (Respondent)
and 19 others - as per Annexure-
Annexure-1
Appellants by : Shri Sanjay Goel, CIT-DR.
Respondents by : Shri P.C. Yadav, Advocate, Dr.
Ravi Gupta, Advocate, Ms. Manju
Bala Yadav, Advocate, Dr.
Rakesh Gupta, Advocate and Shri
Parteek Gupta, CA for various
respondents - as per Annexure-1
Date of hearing : 23.08.2019
23.08.2019
Date of pronouncement : 23.08.2019
ORDER
The captioned appeal in ITA No.4220/Del/2018 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-4220/Del/2018 & 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 Without going into the merit of the issues raised in the captioned appeal, they are deemed to be withdrawn/not pressed, as their filing is not in consonance with the CBDT circular dated 08.08.2019 (supra) read with circular dated 11.07.2018 (supra).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 circular 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-4220/Del/2018 & 19 others
Copy forwarded to: -
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR, ITAT
Assistant Registrar
4 ITA-4220/Del/2018 & 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 4220/Del/2018 2011-12 ACIT, CC-30, New Kuber Khaini Pvt Ltd AABCK0469M Shri P.C. Yadav,
Delhi Adv. And Dr. Ravi
Gupta, Adv. And Ms.
Manju Bala Yadav
2 4636/Del/2018 2009-10 ITO, Ward-3(5), Kunti Devi L/H of Tijiya AJYPD4603M --
Noida
3 3526/Del/2018 2013-14 DCIT, Circle-11(1), Hero Global Design Ltd AABCH0102L --
New Delhi
4 3616/Del/2018 2012-13 ACIT, Circle-11(2), Hike Messenger Ltd AAECB5938M --
New Delhi
5 CO- 2012-13 ACIT, Circle-11(2), Hike Messenger Ltd. AAECB5938M --
156/Del/2018 New Delhi
6 3740/Del/2018 2011-12 DCIT, Circle-1, Indian Armour Systems P. AABCI5575Q Dr. Rakesh Gupta,
Faridabad Ltd Adv.
7 3800/Del/2018 2011-12 ITO(E), Ward-1(4), Jai Narayan Bajrang Lal AAATJ7620F Shri Parteek Gupta,
New Delhi Todi Trust CA
8 3997/Del/2018 2013-14 ITO, Ward-1(5), Ghasi Ram BDCPR1511H --
Gurgaon
9 3998/Del/2018 2014-15 ITO, Ward-1(5), Ghasi Ram BDCPR1511H --
Gurgaon
10 4029/Del/2018 2014-15 ITO, Ward-11(4), Haveus Solutions PVT LTD AACCH3739G --
New Delhi
11 4126/Del/2018 2014-15 DCIT, CC-8, New Jai Mata Di Landscapers P. AACCJ4265F --
Delhi Ltd
12 4227/Del/2018 2010-11 ITO, Ward-22(2), Inderjot Singh AIFPS4773D --
New Delhi
13 4338/Del/2018 2014-15 ITO, Ward-29(3), Gurmeet Singh Grover AAGPG0889B --
New Delhi
14 3610/Del/2018 2014-15 DCIT, CC-32, New Sadhna Media Pvt Ltd AAHCS4532K --
Delhi
15 3611/Del/2018 2013-14 ITO, Ward-32(2), Sumeet Johar AAGPJ0916Q --
New Delhi
16 3649/Del/2018 2008-09 DCIT, Circle-36(1), Sunland Alloys AAXFS1913K --
New Delhi
17 CO- 2008-09 DCIT, Circle-36(1), Sunland Alloys AAXFS1913K --
145/Del/2018 New Delhi
18 3914/Del/2018 2007-08 ITO, Ward-49(4), Late Suman Bhatia through AAHPB4770F --
New Delhi L/H Ramesh Chander Bhatia
19 4016/Del/2018 2009-10 ACIT, CC-26, New Star Educational Books AAMCS3470R --
Delhi Distributor Pvt Ltd
20 4216/Del/2018 2011-12 ACIT, CC-30, New Sanjivani Industries Pvt Ltd AAFCS8669H --
Delhi