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Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY’, NEW DELHI
आदेश / ORDER आदेश आदेश आदेश
PER SUSHMA CHOWLA, JM:
1. The captioned appeal in 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 DR for the Revenue pointed out that the present appeals are to be withdrawn as the tax effect involved in the cases are below Rs.50 Lacs.
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.
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.
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Circular dated 08.08.2019 and letter dated 20.08.2019 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.
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 लेखा सदःय/ACCOUNTANT MEMBER �याियक सदःय लेखा सदःय लेखा सदःय �याियक सदःय �याियक सदःय/JUDICIAL MEMBER �याियक सदःय �द�ली �द�ली / �दनांक Dated : 17th January, 2020 �द�ली �द�ली SH
3 आदेश क� ूितिल�प अमे�षत/Copy of the Order is forwarded to:
अपीलाथ� / The Appellant; 2. ू�यथ� / The Respondent; 3. मु�य आयकर आयु�/ The Pr. CIT �वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, �द�ली / DR, ITT, Delhi 4. 5. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार आदेशानुसार स�या�पत ूित //True Copy//
सहायक र�जःशार, आयकर अपीलीय अिधकरण ,�द�ली �द�ली �द�ली �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 2012-13 DCIT, Circle- 2(1)(1), 1 ITA 431/Del-2018 Engineering AACCH3745E None New Delhi 2013-14 ITO, Ward- 17(4), New Navbharat 2 ITA 455/Del-2018 AABCN9065G None Delhi International Ltd. Sh. Ramgopal 3 ITA 5087/Del-2018 2014-15 ACIT, Circle- Karnal ABFPG9454L None Proprieter 2014-15 DCIT, Circle-22(2), M/s SGS Infratech 4 ITA 5192/Del-2018 AABCS6180M None New Delhi Ltd. The Jwala Coop. 2007-08 ITO, Ward-63(5), New 5 ITA 5622/Del-2018 Urban Thrift & AABAT0924C None Delhi Credit Society Ltd. 2015-16 DCIT, Central Circle- M/s Utech 6 ITA 6136/Del-2018 AAACU8713H None 18, New Delhi Developers Ltd. ITA 6169/Del-2018 2012-13 ACIT, Central Circle- M/s Kapis Impex Sh. Piyush K. 7 AARFK7460P 19, New Delhi LLP Kamal, Adv C.O. No. 2012-13 Brahamputra DCIT, CC- 15, New Sh. Piyush K. 8 AAACB8918K 206/Del/2018 Infrastructure Ltd Delhi Kamal, Adv 2011-12 ACIT, CC- 19, New M/s Murli Tradex Sh. Piyush K. 9 ITA 6172/Del-2018 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 2014-15 DCIT, CC-13(2), New M/s Jindal Stainless 11 ITA 7737/Del-2018 AABCJ4346C None Delhi Steel Ltd. 2013-14 ACIT, Circle- 18(2), M/s Nogle 12 ITA 7748/Del-2018 AADCN5003G None New Delhi Technologies P. Ltd
2013-14 ACIT, Circle-46(1), 13 ITA 7868/Del-2018 M/s Ajay Export AAAFA4705E Sh. V.K. Garg, Adv New Delhi 2012-13 DCIT, (Exemptin), M/s Manav Sewa 14 ITA 8014/Del-2018 AAATM1485H None Circle-Ghaziabad Sangh Vrindaban Sh. Trilok Chand 15 ITA 8037/Del-2018 2015-15 ITO, Ward-3, Panipat AABHT7689B None Jawa HUF 2015-16 ACIT, Circle- 19(2), M/s Param Mitra 16 ITA 8199/Del-2018 AAHCP6311R None New Delhi Investment P. Ltd. 2015-16 ACIT, Circle- 19(2), M/s PPAP 17 ITA 8201/Del-2018 AAACP5144P None New Delhi Automotive Ltd,. 2014-15 ITO, Ward-2(2), 18 ITA 8337/Del-2018 Shri. Jeet Ram ALIPR3861A None Gurgaon M/s Doon 2015-16 DCIT, (Exemption) 19 ITA 511/Del-2019 Education & AAAAR3499M None Circle, Ghaziabad Associates Services
5 Society, Dehradun
2014-15 ACIT, Exemption, New Gyan Mandir 20 ITA 6257/Del-2017 AAATG0311N None Delhi Society 2014-15 ACIT, CC-26, New 21 ITA 6555/Del-2017 Sanjay Dalmia AADPD9438N None Delhi 2013-14 Addl. CIT, Special Om Nanotech Pvt. 22 ITA 6442/Del-2017 AACCB4275B None Range-7, New Delhi Ltd. 2014-15 Addl. CIT, Special Om Nanotech Pvt. 23 ITA 6443/Del-2017 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 2013-14 ITO, Ward-4(4), New Bhandari Builders 25 ITA 1560/Del-2019 AAACB2570R None Delhi P. Ltd. M/s Chandan 26 ITA 656/LKW -2015 2011-12 ITO-2(1), Lucknow AACCC1996N None Health Care Ltd.