Income Tax Appellate Tribunal - Delhi
Acit, New Delhi vs Sh. Satish Kumar Gupta, New Delhi on 24 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : I-1: FRIDAY : NEW DELHI
BEFORE SHRI R.S. SYAL, VICE PRESIDENT
AND
SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER
ITA No.3482/Del/2016
Assessment Year : 2010-11
DCIT, Vs. McCann Erickson (India) Pvt. Ltd.,
Circle-16(2), 204-206, Tolstoy Marg,
New Delhi. New Delhi.
PAN: AAACT0835D
Assessee by : None
ITA No.3509/Del/2016
Assessment Year : 2000-01
DCIT, Vs. Sarvodaya Realtors (P) Ltd.,
Circle-22(1), D-36, South Extn. Part-II,
New Delhi New Delhi.
PAN: AAOCS4264R
Assessee by : S/Shri Saurabh Goyal &
Somil Aggarwal, Advocates
ITA No.6211/Del/2016
Assessment Year : 2011-12
ACIT, Vs. T.C. Healthcare Pvt. Ltd.,
Circle-22(1), 35, Netaji Subhash Marg,
New Delhi Daryaganj,
New Delhi.
PAN: AAACT3701G
Assessee by : Shri P.S. Kashap, CA
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
ITA No.6232/Del/2016
Assessment Year : 2009-10
ITO, Vs Veena Kashyap,
Ward 30(4), M-84, 1st Floor,
NewDelhi. Greater Kailash, Phase-I,
New Delhi.
PAN: ADYPK5677N
Assessee by : None
ITA No.6435/Del/2016
Assessment Year : 2008-09
ACIT, Vs. S.S. Con Build Pvt. Ltd.,
Central Circle-14, Plot No.1, BG-1 & BG-2,
New Delhi. Paschim Puri,
New Delhi.
PAN: AAJCS7477F
Assessee by : None
ITA No.6521/Del/2016
Assessment Year : 2012-13
ACIT, Vs. Ultimate Fashion Maker Ltd.,
Circle-27(1), B-286,
New Delhi. Okhla Industrial Area, Phase I,
New Delhi.
PAN: AAACU2099N
Assessee by : None
ITA No.6639/Del/2016
Assessment Year : 2013-14
ACIT, Vs. Trapti Popbuild (P) Ltd.,
Central Circle-20, 14A/33, Basement,
New Delhi. WEA Karol Bagh,
New Delhi.
PAN: AANCS5954M
2
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
Assessee by : None
ITA Nos.6654 to 6656/Del/2016
Assessment Years : 2012-13 to 2014-15
ACIT, Vs. Quadrant Televentures Ltd.,
Central Circle-25, B-71, Industrial Area,
New Delhi. Phase VII,
Mohali.
PAN: AABCT2862R
Assessee by : None
ITA No.6666/Del/2016
Assessment Year : 2010-11
ACIT, Vs. Tangerine Digital Entertainment Pvt.
Circle-25(1), Ltd.,
New Delhi. M-12, Balrama House,
Karampura Commercial Complex,
New Delhi.
PAN: AACCT4800A
CO No.35/Del/2017
(ITA No.6666/Del/2016)
Assessment Year : 2010-11
Tangerine Digital Entertainment Vs. ACIT,
Pvt. Ltd., Circle-25(1),
M-12, Balrama House, New Delhi.
Karampura Commercial
Complex, New Delhi.
PAN: AACCT4800A
Assessee by : None
3
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
ITA No.563/Del/2017
Assessment Year : 2009-10
ITO, Vs. Quantum BSO & Tech Pvt. Ltd.,
Ward-20(3), 512, Ansal Tower,
New Delhi. Nehru Place,
New Delhi.
PAN: AAAFQ1295R
Assessee by : Shri Satish Aggarwal, CA
ITA No.577/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Quatrro Global Services Pvt. Ltd.,
Circle-21(2), (Formerly known as Quatrro BPO
New Delhi. Solutions Pvt. Ltd.),
Plot No.264, Sector-22,
Gurgaon.
PAN: AAFCA4469B
Assessee by : None
ITA No.773/Del/2017
Assessment Year : 2010-11
DCIT, Vs. Times Publishing House Ltd.,
Circle-25(2), Times House, 4th Floor,
New Delhi. Bahadur Shah Zafar Marg,
New Delhi.
PAN: AAACT0028J
Assessee by : None
4
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
ITA No.878/Del/2017
Assessment Year : 2013-14
ACIT, Vs. Siddharth Jain,
Circle-52(1), 6th Floor, 612-618,
New Delhi. Narain Manzil,
23, Barakhamba Road,
New Delhi.
PAN: ACYPJ7083L
Assessee by : Shri V.K. Garg, CA
ITA No.1091/Del/2017
Assessment Year : 2007-08
ITO, Vs Usha Gupta,
Ward-2(5), 180, New Road,
13-A,Subhash Road, Dehradun.
Dehradun. PAN: ABIPG9226B
Assessee by : None
ITA Nos.2806 & 2807/Del/2017
Assessment Years : 2004-05 & 2005-06
DCIT, Vs. Ulfex Ltd.,
Central Circle-18, 305, 3rd Floor,
New Delhi. Bhanot Corner,
Pamposh Enclave, GK-1,
New Delhi.
PAN: AAACF0109J
Assessee by : Shri Rajive Kumar, CA
ITA No.2877/Del/2017
Assessment Year : 1999-2000
ITO, Vs. Shivji Palace Hotel & Club Pvt. Ltd.,
Ward-3(4), Dehradun Road,
Saharanpur. Saharanpur.
PAN: AACCS6882R
Assessee by : None
5
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
ITA No.2935 & 2936/Del/2017
Assessment Years : 2010-11 & 2011-12
ACIT, Vs. Satish Kumar Gupta,
Circle-30(1), 135, Devika Tower,
New Delhi. 6, Nehru Place,
New Delhi.
PAN: AACPG7419H
Assessee by : None
ITA No.3077/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Kapoor Singh Grewal,
Circle-44(1), H.No.1458,
New Delhi. Sector-23,
Sonepat.
PAN: AECPG9694J
Assessee by : None
ITA No.3610/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Towerbase Services Pvt. Ltd.,
Circle25(2), 3rd Floor, Western Wing, Thapar House,
New Delhi. 124, Janpath,
PAN: AABCT5717H
Assessee by : Shri Upvan Gupta, CA
ITA No.3635/Del/2017
Assessment Year : 2012-13
ACIT, Vs. Vimoni India Pvt. Ltd.,
Circle-26(2), 3-D, Vandana Building,
New Delhi. 11, Tolstoy Marg,
New Delhi.
PAN: AAACV3859K
Assessee by : None
(Appellants) (Respondents)
6
ITA Nos.3482, 3509, 6211, 6232, 6435,
6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806,
2807, 2877, 2935, 2936, 3077, 3610 &
3635/Del/2017; & CO No.35/Del/2017
Department By : Shri Kumar Pranav, Sr. DR
Date of Hearing : 23.08.2018
Date of Pronouncement : .08.2018
ORDER
R.S. SYAL, VP:
The present appeals filed by the Revenue in respect of different assessees and a Cross Objection filed by the assessee are directed against the orders passed by the CIT(A) in relation to the different assessment years.
2. The ld. DR appeared on behalf of the Revenue. In some of the cases, the assessees put in appearance through their Attorneys, while in others, the assessees remained unrepresented.
3. We have heard the parties. It is found that pursuant to the mandate of section 268A, 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 7 ITA Nos.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/Del/2017; & CO No.35/Del/2017 Tribunal. It is further found that as the tax effect involved in the instant appeals is less than Rs.20,00,000/-, the extant appeals are not maintainable. The ld. D.R., although supported the orders of the Assessing Officer, but could not controvert the fact that tax effect involved in these appeals is less than Rs.20,00,000/-.
4. Going by the prescription of the aforenoted 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/-. We are, therefore, 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 is admittedly less than the prescribed limit, i.e., Rs. 20,00,000/- for not filing the appeal. Accordingly, we dismiss the instant appeals without going into merits of the cases.
8
ITA Nos.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/Del/2017; & CO No.35/Del/2017
5. The ld. DR has brought to our notice a letter dated 20.08.2018 of the Director (ITJ), CBDT, New Delhi addressed to All the Principal CCITs in which para no. 10 of the earlier Circular dated 11.7.2018, enumerating certain instances in which the appeals should be contested notwithstanding the low tax effect, has been revised. He, however, could not place any material on record to demonstrate that any of the above appeals is covered by the amended para of the Circular. Under these circumstances, we dismiss all the appeals filed by the Revenue and give liberty to the Department to file Miscellaneous Applications, if it is found that either the tax effect is more than the prescribed limit of Rs.20,00,000/- or the appeals gets covered in the revised para 10 of the letter dated 20.08.2018. Accordingly, the appeals of the Revenue stand dismissed.
6. Now we turn to the C.O. filed by an assesse. Since the appeal of the Revenue from which such C.O. has arisen, has been dismissed hereinabove, the C.O. has become infructuous and stands dismissed. 9
ITA Nos.3482, 3509, 6211, 6232, 6435, 6521, 6639, 6654 to 6656 & 6666/Del/2016;
ITA Nos.563, 577, 773, 878, 1091, 2806, 2807, 2877, 2935, 2936, 3077, 3610 & 3635/Del/2017; & CO No.35/Del/2017
7. In the result, all the appeals of the Revenue as well as the C.O. of the assessee stand dismissed.
The order pronounced in the open court on 24.08.2018.
Sd/- Sd/-
[K. NARASIMHA CHARY] [R.S. SYAL]
JUDICIAL MEMBER VICE PRESIDENT
Dated, 24th August, 2018.
dk
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT (A)
5. DR, ITAT AR, ITAT, NEW DELHI.
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