Income Tax Appellate Tribunal - Delhi
Rms Consultants Pvt. Ltd., New Delhi vs Ito, Ward- 20(3), New Delhi on 31 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : "A": NEW DELHI
BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
ITA/IT(SS)A/ CO Appellant Respondent AY/ Asst. Assessee
No. Period By
6161/Del/2016 DCIT Association of 2012-13 None
(Exemption), Management
Circle, Studies, 175-
Ghaziabad Saket, Meerut
2560/Del/2015 ITO, Ward- Platformone India 2010-11 None
3(2), 6th Floor, Pvt. Ltd., A-55,
HSIIDC Belvedere Park,
Building, DLF Phase-3,
Udyog Vihar, Gurgaon
Phase-V,
Gurgaon
5444/Del/2015 ACIT, TDS- Jaypee Agra Vikas 2011-12 None
Noida, Room Ltd., Sector-128,
No.110, 1st Noida
Floor, Plot No.
A-2D,
Aaayakar
Bhawan,
Sector-24,
Noida
5420/Del/2015 DCIT, CircleNKB 2011-12 None
Rewari, Infrastructure Pvt.
Haryana Ltd., 555,
Qutabpura,
Rewari
5445/Del/2015 ACIT, TDS- Jaypee Agra Vikas 2012-13 None
Noida, Room Ltd., Sector-128,
No. 110, 1st Noida
Floor, Plot No.
A-2D, Aayakar
Bhawan,
Sector-24,
Noida
1451/Del/2016 ITO, Ward- RMS Consultants 2011-12 None
20(3), New Pvt. Ltd., 7,
Delhi Barakhamba
Road, New Delhi
2
C.O. RMS ITO, Ward-20(3), 2011-12 None
No.110/Del/2018 Consultants New Delhi
Pvt. Ltd., New
Delhi
5202/Del/2011 DCIT, Central Sahara India 1993-94 None
Circle-6, Room Housing
No. 334, ARA Corporation Ltd.,
Centre, 1, Kapoorthala
Jhandewalan Complex, Aliganj,
Extn., New Lucknow
Delhi
288/Del/2013 DCIT, Circle - Bhardwaj, 2008-09 None
37(1), Room Bhardwaj &
No. 2005, 20th Associates, C-58,
Floor, Block E- Defence Colony,
2, Dr. Shyama New Delhi
Prasad
Mukherjee
Civic Centre,
New Delhi
5421/Del/2015 ITO, Ward-3, Ram Kumar 2011-12 None
Rohtak Duhan, H. No.
1076, Sector-6,
Bahadurgarh
3567/Del/2013 ITO, Ward-1, Aftaab Ahmed, 2009-10 None
Saharanpur S/o- Sh. Mohd.
IIiyas, Prop. M/s.
Aftaab Brothers,
5/338, Mohalla
Qureshian,
Saharanpur
4591/Del/2015 ACIT, Circle- Birinder Singh 2011-12 None
45(1), Chahal, C-11,
Pratakshya Rajouri Garden,
Bhawan, 19th New Delhi
Floor, Block E-
2, Civic
Centre, New
Delhi
4660/Del/2016 ITO, Ward- Balwant Singh 2008-09 None
63(6), Room Bindra, Prop.
No. 2103, J.L. Bindra Tyres, 178,
Nehru Marg, Janta Market,
Civic Centre, Jhandewalan,
New Delhi New Delhi
3
4946/Del/2015 DCIT, Circle - PRL Project & 2012-13 None
19(2), New Infrastructure
Delhi Ltd., 34/1, Vikas
Apartment, East
Punjabi Bagh,
New Delhi
Department By : Shri Ravi Kant Gupta, Sr. DR
Date of Hearing : 31.07.2018
Date of Pronouncement : 31.07.2018
ORDER
PER O.P. KANT, AM:
These appeals by the Revenue and a Cross objection by one of the assessees arise out of the orders passed by the CIT(A) in relation to the captioned assessment years.
2. The learned DR although supported the respective orders of the Assessing Officer, but could not controvert the fact that the tax effect involved in each of these appeals are less than Rs.20,00,000/-
3. We have heard learned Sr. DR and perused the relevant material on record. It is noticed that recently the CBDT has issued Circular No. 03 of 2018, dated 11th July, 2018 with retrospective effect, revising the monetary limit to Rs.20,00,000/- for not filing appeals before the Tribunal
4. From the above Circular, it is palpable that the Instruction is applicable to the pending appeals also with retrospective effect and there is a clear-cut direction to the Department to withdraw or not press such appeals filed before the ITAT, wherein tax effect is less than Rs.20,00,000/-. Going by the prescription of the afore-noted Circular, we are of the view that the Revenue should have either not filed the instant appeals before the Tribunal or withdrawn the same as the tax effect in these appeals are admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeals. Accordingly, we dismiss the all the appeals filed by the Revenue without going into merits of the case. The Cross Objection filed by one of the assessees, which is in support of the respective impugned order, is also dismissed as infructuous. However, the Department is at liberty to file 4 Miscellaneous Application, if the tax effect is found to be more than the prescribed limited of Rs.20,00,000/- or otherwise.
5. In the result, all the appeals of the Revenue and a Cross Objection of the assessee stand dismissed.
Orde r Pronounced in t he Court on 31/07/2018 Sd/- Sd/-
[AMIT SHUKLA] [O.P. KANT]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 31st July, 2018.
RK/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.