Income Tax Appellate Tribunal - Delhi
Ito, Ward-15(1), New Delhi vs Anita Sapra, New Delhi on 28 August, 2019
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH: 'Friday- A': NEW DELHI)
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER
ITA No:- 4965/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s Samsung Data Systems
Circle- 77(1), Vs. India Pvt. Ltd.,
New Delhi. Delhi.
PAN No: AAMCS9050P
APPELLANT RESPONDENT
ITA No:- 25/Del/2019
(Assessment Year: 2013-14)
Addl. CIT, M/s DCM Engineering Ltd.
Special Range- 3, Vs. (Now amalgamated with M/s
New Delhi DCM Ltd.),
New Delhi.
PAN No: AAACD1012E
APPELLANT RESPONDENT
ITA No:- 103/Del/2019
(Assessment Year: 2015-16)
DCIT (E), Evangelical Fellowship of
Circle 1(1), Vs. India,
New Delhi. New Delhi.
PAN No: AAATE0025F
APPELLANT RESPONDENT
Page 1 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 1567/Del/2019
(Assessment Year: 2013-14)
ACIT, M/s Dexterity Projects Pvt.
Circle 7(1), Vs. Ltd.,
New Delhi. Gurgaon.
PAN No: AAECR8650C
APPELLANT RESPONDENT
ITA No:- 1568/Del/2016
(Assessment Year: 2015-16)
ACIT, M/s Dedicated Freight
Circle- 7(1), Vs. Corridor Corporation of India
New Delhi Ltd.,
PAN No: AACCD4768M
APPELLANT RESPONDENT
ITA No:- 1631/Del/2019
(Assessment Year: 2012-13)
ACIT, M/s DPAG Developers Pvt.
Central Circle -28, Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AADCD5960A
APPELLANT RESPONDENT
ITA No:- 1632/Del/2019
(Assessment Year: 2013-14)
ACIT, M/s DPAG Developers Pvt.
Central Circle- 28, Vs. Ltd.,
New Delhi.
PAN No: AADCD5960A
APPELLANT RESPONDENT
Page 2 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 1633/Del/2019
(Assessment Year: 2012-13)
ACIT, M/s DPAG Infraprojects Pvt.
Central Circle-28, Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AADCD5961B
APPELLANT RESPONDENT
ITA No:- 1701/Del/2019
(Assessment Year: 2013-14)
DCIT, Central Warehousing
Circle- 5(2), Vs. Corporation,
New Delhi. New Delhi.
PAN No: AAACC1206D
APPELLANT RESPONDENT
ITA No:- 1777/Del/2019
(Assessment Year: 2014-15)
ACIT, M/s Dwarika Projects Pvt.
Circle- 7(2), Vs. Ltd., Noida (U.P.)
New Delhi.
PAN No: AACCD1620Q
APPELLANT RESPONDENT
ITA No:- 2566/Del/2019
(Assessment Year: 2002-03)
ACIT (OSD), m/S Constructive Finance
Ward 6(3), Vs. Pvt. Ltd.,
New Delhi.
PAN No: AACCC9252D
APPELLANT RESPONDENT
Page 3 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 2599/Del/2019
(Assessment Year: 2013-14)
DCIT, Capital Power Systems Pvt.
Circle- 5(2), Vs. Ltd.,
New Delhi. New Delhi
PAN No: AAACC0119R
APPELLANT RESPONDENT
ITA No:- 4524/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s Chanson Shipping &
Circle- 6(1), Vs. Packing Co. P. Ltd.,
New Delhi. New Delhi.
PAN No: AAACC0131D
APPELLANT RESPONDENT
ITA No:- 4626/Del/2019
(Assessment Year: 2009-10)
DCIT, M/s Catvision Ltd.,
Circle - 5(2), Vs. New Delhi.
New Delhi.
PAN No: AAACC0131D
APPELLANT RESPONDENT
ITA No:- 56/Del/2019
(Assessment Year: 2013-14)
DCIT(LTU), Avtec Ltd.,
Circle , Vs. New Delhi.
New Delhi.
PAN No: AAFCA1331C
APPELLANT RESPONDENT
Page 4 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 512/Del/2019
(Assessment Year: 2015-16)
DCIT(E), M/s Banda Education Centre,
Circle Ghaziabad. Vs. Chhoti Bazar, Banda.
PAN No: AAATB9132C
APPELLANT RESPONDENT
ITA No:- 478/Del/2019
(Assessment Year: 2012-13)
DCIT, M/s Business bay Corporate
Central Circle- 1, Vs. Parks P. Ltd.,
Noida. Noida.
PAN No: AADCB3105H
APPELLANT RESPONDENT
ITA No:- 874/Del/2019
(Assessment Year: 2007-08)
DCIT, M/s BPTP Ltd.,
Central Circle - 32, Vs. New Delhi.
New Delhi.
PAN No: AACCB2442A
APPELLANT RESPONDENT
ITA No:- 891/Del/2019
(Assessment Year: 2015-16)
Addl. CIT, M/s Agricultural Insurance
Special Range-1, Vs. Company of India Ltd.,
New Delhi. New Delhi.
PAN No: AAECA2874P
APPELLANT RESPONDENT
Page 5 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 892/Del/2019
(Assessment Year: 2015-16)
JCIT, M/s ADM Agro Industries
Special Range -1, Vs. India Pvt. Ltd.,
New Delhi. Gurgaon.
PAN No: AAHCA6963E
APPELLANT RESPONDENT
ITA No:- 893/Del/2019
(Assessment Year: 2013-14)
Addl. CIT, M/s ADM Agro Industries
Special Range-1, Vs. Latur & Vizag Pvt. Ltd.,
New Delhi.
PAN No: AAACT0700F
APPELLANT RESPONDENT
ITA No:- 894/Del/2019
(Assessment Year: 2014-15)
Addl. CIT, M/s ADM Agro Industries
Special Range-1, Vs. Latur & Vizag Pvt. Ltd.
New Delhi.
PAN No: AAACT0700F
APPELLANT RESPONDENT
ITA No:- 895/Del/2019
(Assessment Year: 2015-16)
Addl. CIT, M/s ADM Agro Industries
Special Range -1, Vs. Latur & Vizag Pvt. Ltd.
New Delhi.
PAN No: AAACT0700F
APPELLANT RESPONDENT
Page 6 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 1629/Del/2019
(Assessment Year: 2012-13)
ACIT, M/s AGDP Developers Pvt.
Central Circle -28, Vs. Ltd.
New Delhi.
PAN No: AAICA8834D
APPELLANT RESPONDENT
ITA No:- 2203/Del/2019
(Assessment Year: 2015-16)
DCIT, M/s Alstrong ACP
Circle 2(1), Vs. Manufacturing India Pvt.
New Delhi. Ltd.,
New Delhi.
PAN No: AAGCA5653E
APPELLANT RESPONDENT
ITA No:- 2415/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s Bindal Sponnge
Circle-28, Vs. Industries Ltd.
New Delhi.
PAN No: AACCB1322M
APPELLANT RESPONDENT
ITA No:- 2547/Del/2019
(Assessment Year: 2014-15)
ITO, Smt. Anita Sapra,
Ward- 15(1), Vs. New Delhi.
New Delhi.
PAN No: AATPS6932J
APPELLANT RESPONDENT
Page 7 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 09/Del/2019
(Assessment Year: 2010-11)
DCIT, M/s Bhupendra Steels (P)
Central Circle-1, Vs. Ltd., 1098, Chitranjan Park,
New Delhi. New Delhi.
PAN No: AAACB0104B
APPELLANT RESPONDENT
ITA No:- 477/Del/2019
(Assessment Year: 2011-12)
DCIT, M/s Business Bay Corporate
Central Circle -1, Vs. Parks Pvt. Ltd., B-12, 13
Noida. Sector-04, Noida.
PAN No: AADCB3105H
APPELLANT RESPONDENT
ITA No:- 479/Del/2019
(Assessment Year: 2013-14)
DCIT, M/s Business Bay Corporate
Central Circle-1, Vs. Parks Pvt. Ltd., B-12, 13
Noida. Sector-04, Noida.
PAN No: AJKPA4939R
APPELLANT RESPONDENT
ITA No:- 480/Del/2019
(Assessment Year: 2014-15)
DCIT, M/s Business Bay Corporate
Central Circle -1, Vs. Parks Pvt. Ltd.,
Noida B-12, 13, Sector-04, Noida.
PAN No: AJKPA4939R
APPELLANT RESPONDENT
Page 8 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 518/Del/2019
(Assessment Year: 2013-14)
ITO, Shri Birender Singh,
Ward - 4(4), Vs. Haryana.
Gurgaon.
PAN No: FHLPS6435N
APPELLANT RESPONDENT
ITA No:- 786/Del/2019
(Assessment Year: 2010-11)
ITO, Ward- 59(3), Smt. Anju Chawla, A-7,
New Delhi Vs. Nirman Vihar, Delhi-110092.
PAN No: AALPC1212B
APPELLANT RESPONDENT
ITA No:- 1109/Del/2019
(Assessment Year: 2016-17)
ACIT, Smt. Anju Agarwal,
Central Circle Moradabad. Vs. 12&11A, Dwarikapuri, Jamna
Lal Bajan Marg, Jaipur.
PAN No: AFYPA3255J
APPELLANT RESPONDENT
ITA No:- 1628/Del/2019
(Assessment Year: 2011-12)
ACIT, M/s Ayush Buildcon Pvt. Ltd.,
Central Circle-28, Vs. New Delhi.
New Delhi.
PAN No: AAICA2603E
APPELLANT RESPONDENT
Page 9 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 1630/Del/2019
(Assessment Year: 2013-14)
ACIT, M/s AGDP Developers Pvt.
Central Circle -28, Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AAICA8834D
APPELLANT RESPONDENT
ITA No:- 1855/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s Banson Enterprises 156,
Circle- 40(1),Civic Centre, Vs. Deepali Enclave, Pitampura,
New Delhi. New Delhi.
PAN No: AAJFB9786B
APPELLANT RESPONDENT
ITA No:- 1959/Del/2019
(Assessment Year: 2015-16)
DCIT, M/s Aquamarine Healthcare
Circle-3(1), Vs. Pvt. Ltd.,
New Delhi. New Delhi.
PAN No: AAJCA6439P
APPELLANT RESPONDENT
ITA No:- 2471/Del/2019
(Assessment Year: 2013-14)
ACIT, M/s Bharat Aluminum
Circle 4(2), Vs. company Ltd., New Delhi.
New Delhi.
PAN No: AAACB1290N
APPELLANT RESPONDENT
Page 10 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 2643/Del/2019
(Assessment Year: 2010-11)
DCIT, M/s Bombardier
Circle 1(1)(2), Intl. Taxn., Vs. Transportation (Singapore)
New Delhi. Pte. Ltd., New Delhi.
PAN No: AADCB5534E
APPELLANT RESPONDENT
ITA No:- 2709/Del/2019
(Assessment Year: 2014-15)
DCIT(E) M/s Association of
Circle Ghaziabad. Vs. Management Studies,
D-175, Saket Meerut.
PAN No: AAATA7059B
APPELLANT RESPONDENT
ITA No:- 187/Del/2019
(Assessment Year: 2014-15)
DCIT, Unickon Media and
Circle-27(1), Vs. Marketing Services P. Ltd.,
New Delhi. New Delhi.
PAN No: AAACU8145K
APPELLANT RESPONDENT
ITA No:- 257/Del/2019
(Assessment Year: 2013-14)
DCIT, Uniparts India Ltd., New
Circle-27(1), Vs. Delhi.
New Delhi.
PAN No: AAACU0454D
APPELLANT RESPONDENT
Page 11 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 759/Del/2019
(Assessment Year: 2013-14)
JCIT, Sanjana Realcon Pvt. Ltd.,
Circle -22(1), Vs. New Delhi.
New Delhi.
PAN No: AAMCS8679N
APPELLANT RESPONDENT
ITA No:- 809/Del/2019
(Assessment Year: 2014-15)
JCIT, Shri Sanjay Gupta,
Special Range -14, Vs. D-1/GF-5, Virat Bhawan,
New Delhi. Delhi.
PAN No: AAHPC7036M
APPELLANT RESPONDENT
ITA No:- 810/Del/2019
(Assessment Year: 2014-15)
DCIT, M/s Upright Enterprises Pvt.
Central Circle -II, Vs. Ltd, Faridabad.
Faridabad.
PAN No: AAACU9321R
APPELLANT RESPONDENT
ITA No:- 838/Del/2019
(Assessment Year: 2014-15)
DCIT(E), The Fertilizer Association of
Circle- 2(1), Vs. India, 10, Saheed Jit Singh
New Delhi. Marg, New Delhi.
PAN No: AAACT0097M
APPELLANT RESPONDENT
Page 12 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 1367/Del/2019
(Assessment Year: 2013-14)
DCIT, Shri Shailender Sangwan,
Rohtak Circle, Vs. 77-L, Model Town,
Rohtak. Rohtak.
PAN No: AZCPS0655C
APPELLANT RESPONDENT
ITA No:- 1387/Del/2019
(Assessment Year: 2012-13)
Addl. CIT, M/s Sona BLW Precision
Special Range -8, Vs. Forgings Pvt. Ltd., New
New Delhi. Delhi.
PAN No: AABCS4786P
APPELLANT RESPONDENT
ITA No:-2212 /Del/2019
(Assessment Year: 2012-13)
ACIT, M/s Tokita Seed India Pvt.
Circle 25(2), Vs. Ltd., J-49, Rajouri Garden,
New Delhi. Delhi.
PAN No: AAACT7075P
APPELLANT RESPONDENT
ITA No:- 2223/Del/2019
(Assessment Year: 2014-15)
DCIT, Technotech Synergy Pvt.
Circle - 25(1), Vs. Ltd., Gurgaon.
New Delhi.
PAN No: AAECT4084E
APPELLANT RESPONDENT
Page 13 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 383/Del/2019
(Assessment Year: 2015-16)
DCIT, ICRA Ltd.,
Circle- 12(1), Vs. New Delhi.
New Delhi.
PAN No: AAACI0218B
APPELLANT RESPONDENT
ITA No:- 836/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s My Money Capital
Central Circle-20, Vs. Services Pvt. Ltd., Sangam
New Delhi. Ashram, 10-A, Under Hill
Lane, Civil Lines, Delhi
PAN No: AADCM3777C
APPELLANT RESPONDENT
ITA No:- 1933/Del/2019
(Assessment Year: 2013-14)
ITO, M/s Harsha Builtcom Pvt.
Ward-11(1), Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AABCH6939H
APPELLANT RESPONDENT
ITA No:- 2512/Del/2019
(Assessment Year: 2008-09)
ACIT, M/s Genus Power
Central Circle Moradabad. Vs. Infrastructure Ltd. SPL-3,
RIICO, Industrial Area,
Sitapur, Tonk Road, Jaipur.
PAN No: AACCG1218P
APPELLANT RESPONDENT
Page 14 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 2715/Del/2019
(Assessment Year: 2014-15)
ITO, M/s Global Wood India Pvt.
Ward-2, Vs. Ltd., C-7, 1245-1248, Timber
Karnal. Market, Sadar Bazar, Karnal.
PAN No: AAECG9821A
APPELLANT RESPONDENT
ITA No:- 3973/Del/2019
(Assessment Year: 2014-15)
ITO(IT), M/s India Yamaha Motor Pvt.
Ward- 2(1)(1), Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AABCI7552F
APPELLANT RESPONDENT
ITA No:- 4294/Del/2019
(Assessment Year: 2014-15)
ACIT, Goldmine Buildcon Pvt. Ltd.,
Central Circle -13, Vs. New Delhi.
New Delhi.
PAN No: AACCG5658F
APPELLANT RESPONDENT
ITA No:- 57/Del/2019
(Assessment Year: 2015-16)
ACIT, M/s Nitin Invofin Trade (P)
Circle-18(2), Vs. Ltd., New Delhi.
New Delhi.
PAN No: AACCN5106D
APPELLANT RESPONDENT
Page 15 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 276/Del/2019
(Assessment Year: 2012-13)
DCIT, M/s Minda Vast Access
Circle- 16(2), Vs. Systems Pvt. Ltd., A-15,
New Delhi. Ashok Vihar Phase-I,
New Delhi.
PAN No: AAECM9265E
APPELLANT RESPONDENT
ITA No:- 4270/Del/2019
(Assessment Year: 2013-14)
ACIT, Shri Nikhilesh Senapati, New
Circle- 71(1) Civic Centre, Vs. Delhi.
New Delhi.
PAN No: BGHPS8452E
APPELLANT RESPONDENT
ITA No:- 4917/Del/2019
(Assessment Year: 2015-16)
ITO, M/s Matrix Engineering &
Ward-2(4), Vs. Construction Co., D-55, Sai
Gurgaon. Kunj, Ph-II, New Palam
Vihar, Gurgaon.
PAN No: AAXFM9130C
APPELLANT RESPONDENT
ITA No:- 4164/Del/2019
(Assessment Year: 2009-10)
DCIT, Sylvia Moin,
Central Circle-7, Vs. New Delhi.
New Delhi.
PAN No: BAJPM1665B
APPELLANT RESPONDENT
Page 16 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 5049/Del/2019
(Assessment Year: 2012-13)
ITO, Smt. Meenakshi Singh
Ward-65(3), Vs. L/H Major General (Ratd.),
New Delhi. Rajeshwar Singh.), Gurgaon.
PAN No: ADLPS4300F
APPELLANT RESPONDENT
ITA No:- 4467/Del/2018
(Assessment Year: 2013-14)
DCIT, Circle-1(1), A.D. Textiles Pvt. Ltd., New
New Delhi. Vs. Delhi.
PAN No: AAFCA0952M
APPELLANT RESPONDENT
ITA No:- 6161/Del/2018
(Assessment Year: 2014-15)
ITO,Wards-73(3), BIL BLA GSCO(JV),
New Delhi. Vs. New Delhi.
PAN No: AABAB9907B
APPELLANT RESPONDENT
ITA No:- 6162/Del/2018
(Assessment Year: 2015-16)
ITO, M/s BIL BLA GSCO (JV),
Ward- 73(3), Vs. New Delhi.
New Delhi.
PAN No: AABAB9907B
APPELLANT RESPONDENT
Page 17 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 6942/Del/2018
(Assessment Year: 2010-11)
DCIT, M/s APL Apollo Tubes Ltd.,
Circle-3(1), Vs. 37m Hargobind Enclave,
New Delhi. Vikas Marg, New Delhi.
PAN No: AAACB0960D
APPELLANT RESPONDENT
ITA No:- 6966/Del/2018
(Assessment Year: 2015-16)
ACIT, Shri Arun Bahl,
Circle 30(1), Vs. R/o S-414, Greater Kailash-I,
New Delhi. New Delhi.
PAN No: AEZPB1940D
APPELLANT RESPONDENT
ITA No:- 6977/Del/2018
(Assessment Year: 2011-12)
DCIT, Shri Aman Sharma,
Central Circle-I, Vs. 16 Amulyam, The Greens,
Gurgaon. Rajokri, New Delhi.
PAN No: AAQPS9820C
APPELLANT RESPONDENT
ITA No:- 7025/Del/2018
(Assessment Year: 2014-15)
DCIT, M/s Air Liquide India Holding
Circle-2(1), Vs. Pvt. Ltd.,
New Delhi. Ghaziabad.
PAN No: AAACA9121F
APPELLANT RESPONDENT
Page 18 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 7109/Del/2018
(Assessment Year: 2009-10)
DCIT, M/s Affe Technologies Pvt.
Central Circle-I, Vs. Ltd., Delhi.
Noida.
PAN No: AAGCA2288R
APPELLANT RESPONDENT
ITA No:- 7110/Del/2018
(Assessment Year: 2010-11)
DCIT, M/s Affe Technologies Pvt.
Central Circle-I, Vs. Ltd., Delhi.
Noida
PAN No: AAGCA2288R
APPELLANT RESPONDENT
ITA No:- 7112/Del/2018
(Assessment Year: 2012-13)
DCIT, M/s Affe Technologies Pvt.
Central Circle-I, Vs. Ltd., Delhi
Noida
PAN No: AAGCA2288R
APPELLANT RESPONDENT
ITA No:- 7113/Del/2018
(Assessment Year: 2013-14)
DCIT, M/s Affe Technologies Pvt.
Central Circle-I, Vs. Ltd., Delhi
Noida
PAN No: AAGCA2288R
APPELLANT RESPONDENT
Page 19 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 7302/Del/2018
(Assessment Year: 2012-13)
ACIT, Shri Anuj Garg,
Circle 47(1), Vs. 292, Katra Peran,
New Delhi. Tilak Bazar, New Delhi.
PAN No: AANPG4951F
APPELLANT RESPONDENT
ITA No:- 7592/Del/2018
(Assessment Year: 2014-15)
ACIT, M/s Akash Construction
Circle-59(1), Vs. Maharani Industries Bhunter,
New Delhi. Delhi.
PAN No: AAOFA6119Q
APPELLANT RESPONDENT
ITA No:- 7680/Del/2018
(Assessment Year: 2010-11)
ACIT, Shri Arun Jain,
Central Circle-2 Vs. R/o: 2822F, Gali No. 18,
New Delhi. Circular Road, Kailash Nagar,
New Delhi-110092.
PAN No: ABDPJ1087G
APPELLANT RESPONDENT
ITA No:- 7851/Del/2018
(Assessment Year: 2011-12)
ACIT, Shri Amandeep Singh,
Circle-70(1), Vs. A-1, Safdarjung Enclave,
New Delhi. New Delhi.
PAN No: APWPS0830H
APPELLANT RESPONDENT
Page 20 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 8249/Del/2018
(Assessment Year: 2009-10)
ACIT, Shri Ankit jain, 58, Friends
Circle -28(1), Vs. Colony East, New Delhi-
New Delhi. 110065.
PAN No: AAFPJ5472J
APPELLANT RESPONDENT
ITA No:- 8342/Del/2018
(Assessment Year: 2013-14)
ACIT, Ambarnuj Finance and
Central Circle-26, Vs. Investments Pvt. Ltd.,
New Delhi. New Delhi.
PAN No: AAACA5799F
APPELLANT RESPONDENT
ITA No:- 8343/Del/2018
(Assessment Year: 2014-15)
ACIT, Ambarnuj Finance and
Central Circle-26, Vs. Investments Pvt. Ltd.,
New Delhi. New Delhi.
PAN No: AAACA5799F
APPELLANT RESPONDENT
ITA No:- 7029/Del/2018
(Assessment Year: 2010-11)
ACIT, Shri Gautam Gulati,
Central Circle-20, Vs. D-102, Block-D, Saket,
New Delhi. New Delhi-110017.
PAN No: AHMPG7446H
APPELLANT RESPONDENT
Page 21 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 7031/Del/2018
(Assessment Year: 2012-13)
ACIT, Shri Gautam Gulati,
Central Circle-20, Vs. D-102, Block-D, Saket,
New Delhi. New Delhi-110017.
PAN No: AHMPG7446H
APPELLANT RESPONDENT
ITA No:- 7032/Del/2018
(Assessment Year: 2013-14)
ACIT, Shri Gautam Gulati,
Central Circle-20, Vs. D-102, Block-D, Saket,
New Delhi. New Delhi-110017.
PAN No: AHMPG7446H
APPELLANT RESPONDENT
ITA No:- 7033/Del/2018
(Assessment Year: 2014-15)
ACIT, Shri Gautam Gulati,
Central Circle-20, Vs. D-102, Block-D, Saket,
New Delhi. New Delhi-110017.
PAN No: AHMPG7446H
APPELLANT RESPONDENT
ITA No:- 7146/Del/2018
(Assessment Year: 2016-17)
DCIT, Harsheen Kaur Anand,
Central Circle-14, Vs. 2686, Kashmere Gate,
New Delhi. Delhi-110006.
PAN No: AAIPA3758R
APPELLANT RESPONDENT
Page 22 of 40
ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
ITA No:- 7161/Del/2018
(Assessment Year: 2005-06)
DCIT, M/s Godwin Construction
Central Circle, Vs. Pvt. Ltd.
Meerut.
PAN No: AAEFG1843R
APPELLANT RESPONDENT
ITA No:- 7162/Del/2018
(Assessment Year: 2006-07)
DCIT, M/s Godwin Construction
Central Circle, Vs. Pvt. Ltd.
Meerut.
PAN No: AAEFG1843R
APPELLANT RESPONDENT
ITA No:- 7934/Del/2018
(Assessment Year: 2013-14)
DCIT, IBI Consultancy India Pvt.
Central Circle- 12(1), Vs. Ltd.,
New Delhi. New Delhi.
PAN No: AABCI5556K
APPELLANT RESPONDENT
ITA No:- 4928/Del/2017
(Assessment Year: 2014-15)
ACIT, Smt. Garima Gupta,
Central Circle-19, Vs. D-28, Model Town-II,
New Delhi. New Delhi-110009.
PAN No: AJTPG8835D
APPELLANT RESPONDENT
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ITA No:- 3284/Del/2017
(Assessment Year: 2008-09)
ITO, Vs Smt. Harjinder Kaur Saran,
Ward-1(4), H.No. 109, Old Kasna Road,
Noida. Surajpur, Greater Noida.
PAN No: FTNPS3611A
APPELLANT RESPONDENT
ITA No:- 456/Del/2017
(Assessment Year: 2012-13)
ITO, M/s Grand Brand Solution
Ward-10(3), Vs. Pvt. Ltd.,
New Delhi. Z-44, 2nd Floor, Okhala
Phase-II,
New Delhi.
PAN No: AADCG7849M
APPELLANT RESPONDENT
ITA No:- 4968/Del/2017
(Assessment Year: 2013-14)
ITO, M/s Government Employees
Ward- 63(5), Vs. Central Hire Purchase Co-
New Delhi. operative Society Limited,
159-160-161, Cycle Market,
New Delhi.
PAN No: AAAAG8360N
APPELLANT RESPONDENT
ITA No:- 5814/Del/2018
(Assessment Year: 2008-09)
DCIT, M/s HBA International India
Circle 11(1), Vs. Pvt. Ltd.,
New Delhi. New Delhi.
PAN No: AABCH2968Q
APPELLANT RESPONDENT
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ITA No:- 6983/Del/2018
(Assessment Year: 2010-11)
DCIT, Shri Harpal Singh Chawla,
Central Circle-I, Vs. KH. No.- 482-483, K S
Gurugram. Farms, Main Road Near Air
Force Station, Rajokri,
New Delhi.
PAN No: ADEPC2466P
APPELLANT RESPONDENT
ITA No:- 6984/Del/2018
(Assessment Year: 2011-12)
DCIT, Shri Harpal Singh Chawla,
Central Circle-I, Vs. KH. No.- 482-483, K S
Gurugram. Farms, Main Road Near Air
Force Station, Rajokri,
New Delhi.
PAN No: ADEPC2466P
APPELLANT RESPONDENT
ITA No:- 6985/Del/2018
(Assessment Year: 2012-13)
DCIT, Shri Harpal Singh Chawla,
Central Circle-I, Vs. KH. No.- 482-483, K S
Gurugram. Farms, Main Road Near Air
Force Station, Rajokri,
New Delhi
PAN No: ADEPC2466P
APPELLANT RESPONDENT
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ITA No:- 6986/Del/2018
(Assessment Year: 2013-14)
DCIT, Shri Harpal Singh Chawla,
Central Circle-I, Vs. KH. No.- 482-483, K S
Gurugram. Farms, Main Road Near Air
Force Station, Rajokri,
New Delhi
PAN No: ADEPC2466P
APPELLANT RESPONDENT
Revenue By Shri N.K. Bansal, Sr. DR and
Smt. Rinku Singh, Sr. DR
Assessees By Shri Anunav Kumar, AR
(for the respective Shri Sharjit Khimta, AR
assessees, as per Shri Sarad Agarwal, AR
record) Ms. Lalita Agarwal, CA & AR
Shri Deepesh Jain, CA
Shri Deepesh Garg, Adv.
Shri Sankalp Malik, Adv.
Shri Saurav Rohatgi, CA
Shri Ved Jain, Adv.
Shri Surbhi Goyal, CA
Shri V.K. Aggarwal, AR
Shri Shweta Bansal, CA
Shri Salil Kapoor, Adv.
Shri Hapreet Singh Ajmani,
Adv.
Shri R.S. Kashyap, CA
Shri V. Raja Kumar, Adv.
Ms. Tejasvi Jain, CA
Shri Gautam Jain, Adv.
Shri Vinay Verma, Adv.
Shri PC Yadav, AR
Ms. Manju Bala, AR
Page 26 of 40
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Date of Hearing : 23/08/2019
Date of Pronouncement : 28/08/2019
CONSOLIDATED ORDER
PER BENCH (A) The above captioned appeals by Revenue are taken up together for the sake of convenience and brevity and these appeals are hereby disposed off through this Consolidated Order; as in all these appeals the tax effect is less than the monetary limited fixed by the CBDT in its Circular No. 17/2019 dated 08.08.2019. (B) At the outset, at the time of hearing before us, we referred to the recent Central Board of Direct Taxes ("CBDT" for short) Circular No. 17/2019 dated 08.08.2019 in F.No. 279/Misc. 142/2007-ITJ (Pt.) wherein minimum threshold limit of tax effect for filing of appeals by Revenue in Income Tax Appellate Tribunal ("ITAT", for short) has been enhanced to Rs. 50,00,000/- by revising the earlier CBDT Circular No. 3 of 2018, dated 11.07.2018. In view of the aforesaid CBDT Circular No. 17/2019 dated 08.08.2019; these appeals filed by Revenue are not maintainable and Revenue is required to withdraw / not press those appeals filed by Revenue in which tax effect is below Rs. 50,00,000. The Learned Sr. Departmental Representatives ("Ld. Sr. DR", for short) admitted that the tax effect in each of these appeals was below Rs. 50,00,000/-. However, Mr. N.K. Bansal, Sr. DR submitted that Revenue may be granted liberty to approach Income Tax Appellate Tribunal ("ITAT", for short) with request for restoration Page 27 of 40 ITA No.- 4965/Del/2019 and other appeals.
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of those appeals which are subsequently found to be not covered by the aforesaid CBDT Circular No. 17/2019 dated 08.08.2019.
(B.1) The aforesaid CBDT circular No. 17/2019 dated 08/08/2017 reads as under: "Circular No. 17/2019
New Delhi. 8th August 2019 Subject: - Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court - Amendment to Circular 3 of 2018 - Measures for reducing litigation.-
Reference is invited to the Circular No.3 of2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August. 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed.
2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No. Appeals/SLPs in IT matters Monetary Limit (Rs.)
1. Before Appellate Tribunal 50,00,000/-
2. Before High Court 1,00.00.000/-
3. Before Supreme Court 2.00.00,000/-
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in Page 28 of 40 ITA No.- 4965/Del/2019 and other appeals.
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respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgement involves more than one assessee. each assessee shall be dealt with separately."
4. The said modifications shall come into effect from the date of issue of this Circular.
5. The same may be brought to the notice of all concerned.
6. This issues under section 268A of the Income-tax Act, 1961.
7. Hindi version will follow. "
(B.1.1) We have noted that vide Circular No. 3/2018 dated 11th July, 2018 issued by CBDT it was not only directed that the Department shall not file appeal before the Tribunal in cases where the tax effect does not exceed the monetary limit of Rs.20 lakh;
but it was also directed that this instruction will apply retrospectively to pending appeals. It was further directed in aforesaid CBDT Circular No. 3/2018 dated 11.07.2018, that the pending appeals below the specified tax limit may be withdrawn/not pressed by the Department. Relevant Portion of the aforesaid Circular No. 3/2018 dated 11.07.2018 is as under:
"The Circular will apply to SLPs/appeals/cross objections /references to be filed henceforth in Hon'ble Supreme Court/Tribunal and it shall also apply retrospectively to pending SLPs/appeals/cross objections/references. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed."Page 29 of 40
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(B.1.2) Now, vide its aforesaid recent Circular No. 17/2019 Dated 08.08.2019, CBDT has amended its aforesaid earlier Circular No.3/2018 dated 11.7.2018; and it has been directed that monetary limit for filing the Departmental appeal in Income Tax Cases be enhanced further and accordingly, the monetary limit for filing the appeal before the Appellate Tribunal have been enhanced to Rs.50 lakhs through amendment of paragraph 3 of aforesaid Circular No. 3/2018 dated 11.07.2018. Aforesaid Circular No.17/2019 Dated 08.08.2019 has been issued to revise / enhance the monetary limit of tax effect to Rs. 50,00,000/- as compared to the monetary limit of Rs. 20,00,000/- vide CBDT's earlier Circular No. 3/2018 dated 11.7.2018; without, however, in any way amending any other material part of the aforesaid CBDT Circular dated 11.07.2018. More particularly, there is nothing in the aforesaid recent CBDT Circular No. 17/2019 dated 08.08.2019 to infer that direction contained in aforesaid earlier CBDT Circular No. 3 of 2018 dated 11.07.2018 to withdrawn / not press existing appeals (below specified monetary limit of tax effect) already filed by Revenue in ITAT; does not continue to be applicable. Therefore, all the provisions of aforesaid earlier Circular No. 3/2018 dated 11.7.2018 shall apply mutatis mutandis to recent aforesaid CBDT Circular No. 17/2019 dated 08.08.2019 also. Accordingly, the direction in aforesaid earlier Circular dated 11.07.2018 to withdraw / not press Revenue's appeal with tax effect below Rs. 20,00,000/-; in view of recent aforesaid Circular dated 08.08.2019; is now to be read as direction to withdraw /not press Revenue's appeal with tax effect below revised / enhanced limit of Rs. 50,00,000/-.
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(B.2) For our aforesaid view expressed in the foregoing paragraph (B.1.2) of this order; we take strength from a recent precedent in the case of Income Tax Officer, Ward 3(2), Ahmadabad vs. Dinesh Madhavlal Patelin (ITA No.- 1398/Ahd/2004 for Assessment Year 1998-99), and 627 others; in which, vide order dated 14.08.2019, of 'A' Bench of Income Tax Appellate Tribunal, Ahmadabad [ Coram: Justice P P Bhatt, President, and Sri Pramod Kumar, Vice President] it was held, at paragraph 7 of the aforesaid order dated 14/08/2019, that relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth. This decision has already been reported in 2019-TIOL-1556-ITAT-AHM, and the relevant portion of the aforesaid order dated 14.08.2019 of 'A' Bench, ITAT, Ahmadabad: containing detailed discussion of the issue, is reproduced as under:
"1. These 628 appeals and Cos pertain to the appeals are filed by various Assessing Officer, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioner of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed Rs. 50,00,000 in each of these appeals. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner (Appeals). In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board.
2. It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax litigation. Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest- except when interest itself is in dispute, is Rs 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50 lakhs in an appeal in an assessment year, the matter ends there and the relief so granted by the Commissioner (Appeals) cannot be challenged before this Tribunal, that when this Tribunal gives the taxpayer relief of upto Rs 1 crore in an appeal in an assessment year, the matter ends there and the relief so granted by the Tribunal cannot be challenged before the Hon'ble High Court, and that when Hon'ble High Court gives relief of upto Rs 2 crore to the taxpayer in an appeal in an assessment year, that relief cannot be challenged before Hon'ble Supreme Court. These monetary threshold limits for filing of appeals by the income tax authorities do not take into account interest and other corollaries of the tax demands being confirmed such Page 31 of 40 ITA No.- 4965/Del/2019 and other appeals.
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as penalties, except when a penalty itself is subject matter of litigation, and prosecutions. The enhancement of these monetary limits is at an unprecedented scale. The monetary limit for appeals before this Tribunal, which was Rs 3,00,000 till 10th July 2014, has been in effect enhanced to almost 1,700% in the last five years. This substantial relaxation is certainly a huge step which signifies trust reposed by the Government of India in the decisions of the appellate forums, and substantially cuts down time taken in the finality of the appellate process. It is indeed heartening to note that in one stroke, the Government has not only prevented, but has. in effect, set the stage for withdrawal of thousands of appeals before this Tribunal and before Hon'ble Courts above. In an environment in which retrospectivity was attached only to the taxation and not to tax reliefs or concessions, such an approach is a pleasant departure from legacy practices.
3. In view of the above factual background and the generous concession by this benevolent CBDT circular, all these appeals must be dismissed as withdrawn and the related cross objections must be dismissed as infructuous. There is. however, a small issue that we must deal with.
4. Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th August 2019 is not clearly retrospective inasmuch as it specifically states in para 4 that " ( t ) h e s ai d m o d i fi c at i o n s s h al l c o me i n t o e ff e c t fro m t h e d at e o f i s s u e o f t h i s C i rc u l a r" . It is thus pointed out that this sentence gives an impression that is only after the date of the said circular that the departmental appeals will not be filed in the cases within the specified tax effect limits. We are urged to bear in mind the impact of this observation while giving effect to the circular dated 8th August, 2019. She. however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well Shri J P Shah. Senior Advocate, points out that the circular dated 8'h August 2019 i^ not a standalone circular and it is required to be read with the old circular no. 3 ot 2018 which is what it seeks to modify. This circular, according to the learned counsel, only enhances the monetary limits and gives further relaxation. He urges us not to read the circular in a manner so as to nullify the underlying approach and object of reducing litigation. Shri Soparkar, learned Senior Advocate, submits that all that the present circular does is to modify the monetary limits and nothing more, and, therefore, it cannot be treated to follow any other approach other than the approach followed in the old circular. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. Shri Tushar Hemani, learned Senior Advocate, points out that the circular dated 8th August 2019 only gives further relief not only in terms of the monetary limits but also in terms of the manner in which the application of circular to orders dealing with more than one year is to made. Shri S N Divetia, learned counsel for the assessee, submits that unlike in the cases of earlier CBDT circulars, which used to be in supersession of earlier circulars on the issues, the circular dated 8th August 2019 only modifies the earlier circular which, inter alia, provided for its retrospective application. Our attention is invited to some judicial precedents in support of the contention that the benevolent circular, such as the one in question, is to be given effect in respect of the pending appeals as well. Ms Urvashi Shodhan. learned counsel for the assessee, points outs that its plainly contrary to the scheme of the litigation policy of the Government of India to give this circular only prospective effect. Shri S K Sadhwani, learned counsel for the assessee, invites our attention to the letter dated 16th July 2018 issued by Member CBDT to the all the Principal Chief Commissioners of Income Tax, in the context of circular dated 11th July 2018 that the present circular seeks to modify, seeking report on withdrawal of the appeals covered by the circular. He then points out tMt it is the old circular is still alive today and the only change is with respect to the monetary limits. In all fairness, therefore, the same approach regarding withdrawal of pending appeals must be followed for this circular as well. On the same lines, arguments are advanced by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief rejoinder, learned Departmental Representative graciously leaves the matter to us.Page 32 of 40
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5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8,h August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8th August 2019:
2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.N o. Ap p ea ls/ SLPs in I nc o me - ta x ma tters M o n e tar y Lim i t ( Rs.) / Be f or e Ap pe l l a te T r i b u n a l 5 0 ,0 0 ,0 0 0 2 Be f or e Hi g h C ou r t 1 ,0 0 ,0 0 ,0 0 0 3 Be f or e S u pr e m e C ou r t 2 ,0 0 ,0 0 ,0 0 0
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed, para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall he filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3 Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/judgement involves Page 33 of 40 ITA No.- 4965/Del/2019 and other appeals.
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more than one assessee, each assessee shall be dealt with separately"
4. The said modifications shall come into effect from the date of issue of this Circular.
6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows:
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth." (B.2.1) Moreover, in the following precedents, Co-ordinate Benches of Income Tax Appellate Tribunal, Delhi; have already taken the view that the aforesaid CBDT Circular no. 17/2019 dated 08.08.2019 shall also apply retrospectively to pending appeals:
(i) Order dated 21.08.2019 of "A" Bench of ITAT, Delhi in ITA No. -
5416/Del/2015 and 6 others for A.Y. 2011-12, in the case of ITO vs. M/s P.L. & Sons Infrastructure (P) Ltd. and 6 other appeals
(ii) Order dtd. 19/08/2019 of "B" Bench of ITAT, Delhi, in ITA No. 4497/Del/2016 for A.Y. 2011-12 in the case of ITO vs. M/s BSA Homes Pvt. Ltd.
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(iii) Order dtd 19/08/2019 of "C" Bench of ITAT, Delhi, in ITA No.- 4276/Del/2016, for A.Y. 2012-13 in the case of ACIT vs. Isham System (P) Ltd.
(iv) Order dtd 19.08.2019 of "E" Bench of ITAT, Delhi in ITA No.- 5230/Del/2011 for A.Y. 2004-05 Delhi in the case of ACIT vs. M/s Majestic Properties.
(v) Order dtd. 19/08/2019 of "F" Bench of ITAT, Delhi in ITA Nos.- 5136 & 5137/Del/2016 for A.Y. 2009-10 & 2010-11 in the case of ACIT vs. Prateek Buildtech India P. Ltd.
(vi) Order dtd 21/08/2019 of "D" Bench, of ITAT, Delhi in ITA Nos.- 5628/Del/2016 and 1481 & 5961/Del/2016 for A.Y. 2007-08 and 2006-07 & 2013-14 in the case of ITO vs. Jain Steel Corporation and ACIT vs. Jindal Poly Films Ltd.
(B.2.2) A perusal of the aforesaid recent CBDT Circular dated 08.08.2019 shows that minimum threshold limit of tax effect for filing of Special Leave Petition ('SLP' for short) in Hon'ble Supreme Court has also been enhanced to Rs. 2,00,000/-. Vide separate orders, each dated 16.08.2019, Hon'ble Supreme Court has already dismissed the following SLPs filed by Revenue earlier; since the tax effect involved in each of these cases was less than Rs. 2,00,000/-:
(i) Special Leave Petition (Civil) Diary 25086/2019 in the case of CIT v/s M/s Hongkong and Shanghai Banking Corporation Ltd. (Arising out of Page 35 of 40 ITA No.- 4965/Del/2019 and other appeals.
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impugned final judgment and order dated 06-02-2019 in ITA No. 1650/2016 passed by the High Court of Judicature at Bombay)
(ii) Special Leave Petition (Civil) Dairy No. 26373/2019 in the case of DCIT vs. EB Holding Company Ltd. (Arising out of impugned final judgment and order dated 25-01-2019 in WP No. 3642/2018 passed by the High Court of Judicature at Bombay)
(iii) Special Leave Petition (Civil) Diary No. 21497/2019 in the case of Pr. CIT vs. Keshav Power Ltd. (Arising out of impugned final judgment and order dated 07-09-2018 in ITA No. 277/2018 passed by the High Court of Delhi at New Delhi)
(iv) Special Leave Petition (Civil) Diary No. 25076/2019 in the case of Pr. CIT vs. Meenakshi Modi. (Arising out of impugned final judgment and order dated 24-01-2019 in DBITA No. 156/2018 passed by the High Court of Judicature for Rajasthan at Jodhpur) (B.2.3) Moreover, vide F.No. 279/Misc/M-93/2018-ITJ, dated 20th August, 2019; clarification has been issued by CBDT that revised monetary Limits mentioned in Circular No. 17/2019 is applicable to all pending SLPs / appeals / cross objections / references. It reads as under:
"F. No. 279/Misc/M-93/2018-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ********** Room No. 12, 5th Floor, Jeevanvihar Building, Parliament Street, New Delhi.
Dated the 20th August, 2019.Page 36 of 40
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To, All Pr. Chief Commissioners of Income Tax Sub: Withdrawal of Pending cases after Enhancement of Monetary Limits matter reg; Ref. Circular No. 17/2019 dated 8th August, 2019 (F.No. 279/Misc. 142/2007- ITJ(Pt) and Circular No. 3 of 2018.
Sir, Kindly refer to the aforesaid subject. Representations have been received from the field, seeking clarifications on applicability of Circular 17 of 2019 on pending appeals.
2. In this regard, it is stated that Circular 17 of 2019 relaxes the monetary limits as mentioned in the table there in and all other paras, except para 5 of Circular 3, relating to composite orders shall be applicable in toto.
3. Therefore, it is clear that the revised monetary limits so mentioned in circular 17/2019 is applicable, to all pending SLPs/appeals/cross objections/references. All such pending appeals within the revised limits shall be withdrawn on or before 31.10.2019 and a fortnightly report as to progress on withdrawals should be submitted to Board, by 15th & 31st of every month.
4. This issues with the approval of the Chairman, CBDT.
Encl. as above Yours faithfully, Sd/-
(AbhishekGautam) DCIT (OSD) (ITJ-I), CBDT Tele: 011-23741832 Copy to: 1. Pr. DCIT (L&R) for kind information & necessary action
2. Database Cell for uploading on irsofficeronline."
(B.3) In view of the foregoing discussion, and respectfully following the precedents mentioned in foregoing paragraphs (B.2) , (B.2.1) and (B.2.2) of this order; and, in view of the aforesaid clarification issued by CBDT and mentioned in foregoing paragraph (B.2.3) of this order; we hold that the revised / enhanced minimum threshold limit of tax effect of Rs. 50,00,000/- vide aforesaid recent CBDT Circular No. 17/2019 dated 08.08.2019 is applicable not only for appeals to Page 37 of 40 ITA No.- 4965/Del/2019 and other appeals.
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be filed by Revenue in future; but also for appeals already filed by Revenue in ITAT. Accordingly, in view of the aforesaid recent CBDT Circular No. 17/2019 dated 08/08/2019; the direction in aforesaid earlier Circular dated 11.07.2018 to withdraw /not press Revenue's appeal with tax effect below Rs. 20,00,000/-; is now to be read as direction to withdraw / not press Revenue's appeal with tax effect below revised / enhanced limit of Rs. 50,00,000/-. By necessary implication, therefore, all existing appeals in ITAT, having tax effect below the revised / enhanced limit of Rs. 50,00,000/- , are to be treated as withdrawn / not pressed; and are, not maintainable. We also hold, in view of the foregoing, that the relaxation in monetary limits for filing of appeals by Revenue in ITAT, vide aforesaid CBDT Circular dated 08.08.2019 shall be applicable also to the pending appeals in ITAT already filed by Revenue. It is well settled that CBDT Circulars and Instructions, which are beneficial for assessee, are binding on the authorities below. Accordingly, these appeals filed by Revenue are treated as withdrawn / not pressed by Revenue; and held to be not maintainable having regard to the aforesaid CBDT Circular dated 08.08.2019. We clarify that Revenue will be at liberty to approach Income Tax Appellate Tribunal U/s 254(2) of Income Tax Act, 1961 seeking partial recall of this order and, for restoration of these appeal(s), if any, in which it is found that appeal(s) of Revenue is / are not covered by aforesaid CBDT Circular dated 08.08.2019. (C) In the result, all these appeals of Revenue are held to be not maintainable, and treated as withdrawn / not pressed; and are, accordingly, dismissed. The decision was Page 38 of 40 ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
orally pronounced in the Courtroom on 23.08.2019 after conclusion of hearings in these cases. Now, this written order is pronounced in Open Court on 28/8/2019 Sd/- Sd/-
(H.S. SIDHU) (ANADEE NATH MISSHRA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 28.08.2019
Pooja/-
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
ASSISTANT REGISTRAR
ITAT NEW DELHI
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ITA No.- 4965/Del/2019 and other appeals.
Samsung Data Systems India Pvt. Ltd. and others.
Date of dictation
Date on which the typed draft is placed before the
dictating Member
Date on which the typed draft is placed before the
Other Member
Date on which the approved draft comes to the Sr.
PS/PS
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.
PS/PS
Date on which the final order is uploaded on the
website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant
Registrar for signature on the order
Date of dispatch of the Order
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