Income Tax Appellate Tribunal - Delhi
Ito, Ward-4(4), New Delhi vs Bhandari Builders P.Ltd, New Delhi on 17 January, 2020
द ली, यायपीठ "शुबवार", द ली म
आयकर अपीलीय अिधकरण द ली,
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH 'FRIDAY', NEW DELHI
सु ी सु षमा चावला, ाियक सद एवं डॉ. बी आर आर कुमार, ले खा सद के सम
BEFORE MS. SUSHMA CHOWLA, JM & DR. B.R.R. KUMAR, AM
आयकर अपील सं. / ITA No.- 5561/Del/2017
िनधा रण वष / Assessment Year 2012-13
ACIT,
Circle-17(1), .............अपीलाथ!/Appellant
New Delhi
Vs
M/s Monnet Project Developers Ltd.,
(Earlier known as M/s Monnet Sugar Ltd., ............. ू#यथ! / Respondent
11, Masjid Moth, Greater Kailash Part II,
New Delhi
PAN-AADCM3323Q
and 26 others as per Annexure-1
अपीलाथ! क$ ओर से / Appellant by : Sh. Saras Kumar, Sr. DR
ू#यथ! क$ ओर से / Respondent by : None
& as per Annexure-1
सुनवाई क$ तार)ख / घोषणा क$ तार)ख /
Date of Hearing : 10.01.2020 Date of Pronouncement: 17.01.2020
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
The captioned appeal in ITA No. 5561/Del/2017 and 26 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
2. The Ld. DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the cases are below Rs.50 Lacs.
3. The CBDT vide Circular No.17/2019 dated 08.08.2019 has revised the monetary limit for filing the appeals before the Tribunal to Rs.50 Lacs. Further, CBDT vide letter dated 20.08.2019 has also clarified that Circular No.17/2019 would be applicable to all pending appeals. In such circumstances, the present appeals filed by the Revenue in case of low tax effect are not maintainable.
4. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular dated 11.07.2018.
5. In conclusion, by applying the CBDT Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.
6. In the result, all the appeals filed by the Revenue are dismissed.
Order pronounced in the open court on 17th day of January, 2020.
Sd/- Sd/-
(B.R.R. KUMAR) (SUSHMA CHOWLA)
लेखा सदःय/ACCOUNTANT MEMBER याियक सदःय/JUDICIAL MEMBER
द ली / दनांक Dated : 17th January, 2020 SH 3 आदे श क$ ूितिल.प अमे.षत/Copy of the Order is forwarded to:
1. अपीलाथ! / The Appellant;
2. ू#यथ! / The Respondent;
3. मु1य आयकर आयु2/ The Pr. CIT
4. .वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, द ली / DR, ITT, Delhi
5. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स#या.पत ूित //True Copy// सहायक र8जःशार, आयकर अपीलीय अिधकरण , द ली AR, ITAT, Delhi Draft dictated 10.01.2020 Draft placed before author 10.01.2020 Approved Draft comes to the Sr.PS/PS 17.01.2020 Order signed and pronounced on File sent to the Bench Clerk 17.01.2020 Date on which file goes to the AR Date on which file goes to the Head Clerk.
Date of dispatch of Order.
Date of uploading on the website 17.01.2020
4
Annexure-1
Name of Name of AR-
Sl. Asstt.
Appeal No. Name of Appellant Respondent PAN (Shri/Kum/Smt)
No. Year
Hertwich
DCIT, Circle- 2(1)(1),
1 ITA 431/Del-2018 2012-13 Engineering AACCH3745E None
New Delhi
ITO, Ward- 17(4), New Navbharat
2 ITA 455/Del-2018 2013-14 AABCN9065G None
Delhi International Ltd.
Sh. Ramgopal
3 ITA 5087/Del-2018 2014-15 ACIT, Circle- Karnal ABFPG9454L None
Proprieter
DCIT, Circle-22(2), M/s SGS Infratech
4 ITA 5192/Del-2018 2014-15 AABCS6180M None
New Delhi Ltd.
The Jwala Coop.
ITO, Ward-63(5), New
5 ITA 5622/Del-2018 2007-08 Urban Thrift & AABAT0924C None
Delhi
Credit Society Ltd.
DCIT, Central Circle- M/s Utech
6 ITA 6136/Del-2018 2015-16 AAACU8713H None
18, New Delhi Developers Ltd.
ITA 6169/Del-2018 ACIT, Central Circle- M/s Kapis Impex Sh. Piyush K.
7 2012-13 AARFK7460P
19, New Delhi LLP Kamal, Adv
C.O. No. Brahamputra DCIT, CC- 15, New Sh. Piyush K.
8 2012-13 AAACB8918K
206/Del/2018 Infrastructure Ltd Delhi Kamal, Adv
ACIT, CC- 19, New M/s Murli Tradex Sh. Piyush K.
9 ITA 6172/Del-2018 2011-12 AAALM2962R
Delhi LLP Kamal, Adv
C.O. No. ACIT, CC- 19, New Sh. Piyush K.
10 2011-12 M/s Murli Tradex LLP AAALM2962R
209/Del/2018 Delhi Kamal, Adv
DCIT, CC-13(2), New M/s Jindal Stainless
11 ITA 7737/Del-2018 2014-15 AABCJ4346C None
Delhi Steel Ltd.
ACIT, Circle- 18(2), M/s Nogle
12 ITA 7748/Del-2018 2013-14 AADCN5003G None
New Delhi Technologies P. Ltd
ACIT, Circle-46(1),
13 ITA 7868/Del-2018 2013-14 M/s Ajay Export AAAFA4705E Sh. V.K. Garg, Adv
New Delhi
DCIT, (Exemptin), M/s Manav Sewa
14 ITA 8014/Del-2018 2012-13 AAATM1485H None
Circle-Ghaziabad Sangh Vrindaban
Sh. Trilok Chand
15 ITA 8037/Del-2018 2015-15 ITO, Ward-3, Panipat AABHT7689B None
Jawa HUF
ACIT, Circle- 19(2), M/s Param Mitra
16 ITA 8199/Del-2018 2015-16 AAHCP6311R None
New Delhi Investment P. Ltd.
ACIT, Circle- 19(2), M/s PPAP
17 ITA 8201/Del-2018 2015-16 AAACP5144P None
New Delhi Automotive Ltd,.
ITO, Ward-2(2),
18 ITA 8337/Del-2018 2014-15 Shri. Jeet Ram ALIPR3861A None
Gurgaon
M/s Doon
DCIT, (Exemption)
19 ITA 511/Del-2019 2015-16 Education & AAAAR3499M None
Circle, Ghaziabad
Associates Services
5
Society, Dehradun
ACIT, Exemption, New Gyan Mandir
20 ITA 6257/Del-2017 2014-15 AAATG0311N None
Delhi Society
ACIT, CC-26, New
21 ITA 6555/Del-2017 2014-15 Sanjay Dalmia AADPD9438N None
Delhi
Addl. CIT, Special Om Nanotech Pvt.
22 ITA 6442/Del-2017 2013-14 AACCB4275B None
Range-7, New Delhi Ltd.
Addl. CIT, Special Om Nanotech Pvt.
23 ITA 6443/Del-2017 2014-15 AACCB4275B None
Range-7, New Delhi Ltd.
M/s C & C
24 ITA 768/Del/2019 2015-16 DCIT, New Delhi AAACC4543R None
Construction Ltd
ITO, Ward-4(4), New Bhandari Builders
25 ITA 1560/Del-2019 2013-14 AAACB2570R None
Delhi P. Ltd.
M/s Chandan
26 ITA 656/LKW -2015 2011-12 ITO-2(1), Lucknow AACCC1996N None
Health Care Ltd.