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Income Tax Appellate Tribunal, DELHI BENCH: ‘I-2’ NEW DELHI
Before: HON’BLE N. K. BILLAIYA & SHRI SUDHANSHU SRIVASTAVA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’ NEW DELHI BEFORE HON’BLE N. K. BILLAIYA, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Sl. Respondent A.Y Assessee Revenue By No. By 1. 541/D/2017 ACIT Surendra 2009 None Ms. Anchal Central Circle- Kumar Gupta -10 Khandelwal, 19, D-12/23, Sr. DR Jhandewalan Block-D, Pkt. Extn. New Delhi 12, Rohini Sector-8 New Delhi PAN:ACFPG773 7B 2. 220/D/2017 ITO Ved Prakash 2007 None Ms. Anchal Ward-4(5), through L/H -08 Khandelwal, Gurgaon Sh. Narender Sr. DR Rao H. No. 170, Dundahera, Near Post Office, Gurgaon PAN : AKVPP7366D 3. 1389/D/2018 ACIT, CENTRAL UTILITY 2008 None Ms. Anchal CIRCLE-15, DEVELOPERS -09 Khandelwal, NEW DELHI PVT. LTD. NEW Sr. DR DELHI 4. 104/D/2017 ACIT, Circle- Unitech 2012 None Ms. Anchal 78(1) Machines Ltd. -13 Khandelwal, New Delhi Gurgaon Sr. DR PAN : AAACU3013P 5. 105/D/2017 ACIT, CIT Unitech 2012 None Ms. Anchal Circle-78(1), Machines Ltd. -13 Khandelwal, New Delhi Gurgaon Sr. DR PAN : AAACU3013P 6. 222/D/2017 ACIT Sadhna 2010 Sh. V. Ms. Anchal Central Circle- Aggarwal -11 Raj Khandelwal, 1, R/o. Flat No. Kumar, Sr. DR Jhandewalan 116, New Delhi Adv. Extn. New Delhi PAN : AAJPA2820R 7. CO no. Sadhna ACIT 2010 Sh. V. Ms. Anchal 112/D/2017 Aggarwal Central Circle- -11 Raj Khandelwal, (arising appeal R/o. Flat No. 1, Kumar, Sr. DR no. 222/D/17) 116, New Delhi New Delhi Adv. PAN : AAJPA2820R
223/D/2017 ACIT Sadhna 2010 Sh. V. Ms. Anchal Central Circle-1 Aggarwal -11 Raj Khandelwal, New Delhi R/o. Flat No. Kumar, Sr. DR 116, New Delhi Adv. PAN : AAJPA2820R 9. C.O. no. Sadhna ACIT 2010 Sh. V. Ms. Anchal 113/D/2017 Aggarwal Central Circle-1 -11 Raj Khandelwal, (arising appeal R/o. Flat No. New Delhi Kumar, Sr. DR no. 116, New Delhi Adv. 223/D/2017) PAN : AAJPA2820R 10. 932/D/2018 DCIT, Rajesh Dua 2011 Sh. V. Ms. Anchal Central Circle- New Delhi -12 Raj Khandelwal, 28 PAN : Kumar, Sr. DR New Delhi AAHPD5056G Adv. 11. 6731/D/2017 ACIT Piccadily Hotels 2014 None Ms. Anchal Circle-19(2), (P) Ltd. -15 Khandelwal, New Delhi New Delhi Sr. DR
152/D/2017 DCIT Piccadily Agro 2007 None Ms. Anchal Circle, Karnal Industries Ltd., -08 Khandelwal, Karnal, PAN : Sr. DR AABCP7343R 13. 154/D/2017 DCIT, Circle Piccadily Agro 2013 None Ms. Anchal Karnal Industries Ltd., -14 Khandelwal, Karnal Sr. DR PAN : AABCP7343R 14. 369/D/2017 ITO Pragati 2012 None Ms. Anchal Ward 2(1), Associates -13 Khandelwal, Dehradun 9/14, Idgah Sr. DR Mehant Flats, Dehradun 15. CO no. Pragati ITO 2012 None Ms. Anchal 42/D/2017 Associates Ward 2(1), -13 Khandelwal, (Arising appeal 9/14, Idgah Dehradun Sr. DR no. Mehant Flats, 369/D/2017) Dehradun 16. 1374/D/2018 ITO, R.B.Comtec P. 2012 None Ms. Anchal Ward-20(3), Ltd. New Delh, -13 Khandelwal, New Delhi PAN : Sr. DR AAACR0620A 17. 831/D/2018 ITO, WARD- RADCLIFFE 2013 None Ms. Anchal 20(4), New SCHOOLS -14 Khandelwal, Delhi EDUCATION Sr. DR Ltd. New Delhi PAN : AAECR4307A 18. 1017/D/2018 ADDL. CIT, PAWAN HANS 2010 Sh. Ms. Anchal SPECIAL LTD. NOIDA -11 Ashish Khandelwal, RANGE-7, NEW PAN : Chhada, Sr. DR 2
DELHI AAACP1561A CA 19. 1214/D/2018 DCIT, CIRCLE-2 RAKESH 2013 None Ms. Anchal MUZAFFARNAGA KUMAR -14 Khandelwal, R MUZAFFARNAG Sr. DR AR, PAN : ADHPK3124H 20. 4221/D/2018 ACIT, Central Vikas Malu, 2009 Sh. Ms. Anchal Circle-30 Delhi -10 Vaibhav, Khandelwal, New Delhi PAN : CA Sr. DR ACZPM0292M 21. 4222/D/2018 ACIT, Central Vikas Malu 2012 Sh. Vai Ms. Anchal Circle-30, New Delhi -13 Bhav, Khandelwal, Delhi PAN : CA Sr. DR ACZPM0292M 22. 4473/D/2018 ACIT, Circle- Rohit Singh 2015 None Ms. Anchal 28(1), New New Delhi -16 Khandelwal, Delhi PAN : Sr. DR AOZPS4664M 23. 4469/D/2018 ACIT, Circle- Quality Infracon 2008 None Ms. Anchal 20(2), New Products P. -09 Khandelwal, Delhi Ltd., New Delhi Sr. DR PAN: AAACQ1686R 24. 4479/D/2018 ITO, Ward-2(2), Ram Chandra 2010 None Ms. Anchal Meerut Verma, Meerut -11 Khandelwal, Sr. DR 25. 4577/D/2018 ITO, Ward – M/s. 2012 None Ms. Anchal 1(2)(2), Rajalakshmi -13 Khandelwal, Dehradun, Agro Sr. DR Uttarakhand- Corporation, 248001 Dehradun PAN : AAJFR6634A 26. 4496/D/2018 ACIT, Circle- Vichitra 2013 None Ms. Anchal 26(1), New Prestressed -14 Khandelwal, Delhi Concrete Udyog Sr. DR Pvt. Ltd. , New Delhi PAN : AABCV4329D 27. 5374/D/2016 ACIT Lustre Stores 2010 None Ms. Anchal Central Circle- Pvt. Ltd. -11 Khandelwal, 18 New Delhi Sr. DR Jhandewalan Extn., New Delhi 28. 5327/D/2016 ACIT, Central MDLR Estates 2007 Sh. Ms. Anchal Circle-14, Pvt. Ltd., New -08 Piyush Khandelwal, Jhandewalan Delhi PAN: Kamal, Sr. DR Extn., New AAECM5222D Adv. Delhi 29. 4588/D/2018 ITO, Ward-2(3), Nafe Singh 2010 None Ms. Anchal Noida Gautam Budh -11 Khandelwal, Nagar, PAN : Sr. DR 30. 6360/D/2017 DCIT, Circle- Sunborne 2014 None Ms. Anchal 24(2), New Energy Services -15 Khandelwal, 3
Delhi India Pvt. Ltd. Sr. DR New DelhiLaxmi Nagar, New Delhi, PAN: AANCS0054N 31. 5328/D/2016 ACIT, Central Paras Callitech 2005 None Ms. Anchal Circle-14, (India) Pvt. Ltd. -06 Khandelwal, Jhandewalan (Now known as Sr. DR Extn., New M/s. Paras Delhi Buildtech (India) Pvt. Ltd.) Gurgaon PAN: AACCP1752D 32. 1323/D/2018 ITO, Ward-2(1), Pradeep 2011 None Ms. Anchal Dehradun Nagrath, -12 Khandelwal, Dehradun, Sr. DR PAN:ADOPN891 9L 33. 5199/D/16 ITO(E) The Indus 2010 None Ms. Anchal Ward-2(3), Civic Enterpreneurs – -11 Khandelwal, Centre, New Delhi, New Sr. DR Delhi Delhi PAN : AAATT6042R 34. 5252/D/2016 ACIT, Central Satkar Fin. Cap 2009 None Ms.Anchal Circle-13, Ltd. (Through -10 Khandelwal, Jhandewalan Pride Residency Sr. DR Extn., New Pvt. Ltd.) Delhi New Delhi, PAN : AAJCS6828A 35. 6601/D/2017 ACIT, Circle- Ms. Sangeeta 2014 Sh. Ms. Anchal 31(1), New Sayal New Delhi -15 Deepesh Khandelwal, Delhi PAN: Garg, Sr. DR AAUPS2763G Adv.
5370/D/2016 ACIT, Circle Satish 2009 None Ms. Anchal 36(1), Civic Chauhan, -10 Khandelwal, Centre, New Delhi, PAN : Sr. DR Delhi AAIPC4946K 37. 5216/D/2016 ITO Shrinagar 2006 None Ms. Anchal Ward-23(3), Exports Pvt. -07 Khandelwal, New Delhi Ltd. Sr. DR Delhi, PAN: AAHCS1406Q 38. 103/D/2017 Addl. CIT Unitech 2011 None Ms. Anchal Circle-78(1) Machines Ltd. -12 Khandelwal, New Delhi Gurgaon, PAN: Sr. DR AAACU3013P 446/D/2017 39. ACIT, Circle- SNC Lavalin 2011 None Ms. Anchal 24(1), New Infrastructure -12 Khandelwal, Delhi Pvt. Ltd. New Sr. DR Delhi, PAN : AAACS0950L
384/D/2017 ACIT, Central VLS Finance 2013 None Ms. Anchal Circle-17, Ltd. -14 Khandelwal, Jhandewalan East of Kailash Sr. DR Extn., New New Delhi PAN: Delhi AAACV4183G 41. 1243/D/2017 DCIT Shri Guru 2012 None Ms. Anchal (Exemption), Singh Sabha -13 Khandelwal, Civic Centre, Punjabi Bagh Sr. DR New Delhi New Delhi PAN: AAEAS1643J 42. 1242/D/2017 DCIT(Exemptio Young Women’s 2013 None Ms.Anchal n) Christian -14 Khandelwal, Circle-2(1), New Association of Sr. DR Delhi India 10, Sansad Marg, New Delhi PAN: AAATY0787E 43. 385/D/2017 ACIT SDB 2013 None Ms. Anchal Central Circle- Infrastructure -14 Khandelwal, 17, Pvt. Ltd. New Sr. DR Jhandewalan Delhi, PAN: Extn., New AAECS6429C Delhi 44. 1215/D/2018 DCIT, Circle-2, The Ganga 2014 None Ms. Anchal Muzaffarnagar Kisan Sahkari -15 Khandelwal, Chini Mills Ltd., Sr. DR Muzaffarnagar 45. 1294/D/2017 ACIT, Special SRL Ltd., 2012 None Ms. Anchal Range-8, New Saket, New -13 Khandelwal, Delhi Delhi, PAN: Sr. DR AAACS2809J 46. 1306/D/2017 ACIT Uttam 2011 None Ms. Anchal Central Circle-8 Enterprises Pvt. -12 Khandelwal, Jhandewalan Ltd. 85, Golf Sr. DR Extn. New Delhi Link Delhi, PAN : AAACU3119R 47. 1280/D/2017 ACIT, Special Rites Ltd. 2011 None Ms. Anchal Range-7, New Rites Bhawan, -12 Khandelwal, Delhi Gurgaon, PAN: Sr. DR AAACR0830Q 48. 1846/D/2018 DCIT, Central Rama 2015 None Ms. Anchal Circle, Construction, -16 Khandelwal, Dehradun Dehradun, PAN Sr. DR : AAPFR5850A 49. 726/D/2016 DCIT, Gupta & Co. 2005 Ms. Ms. Anchal Central Circle- Pvt. Ltd. -06 Sudha Khandelwal, 5
18, 68, Scindia Gupta, Sr. DR Jhandewalan House, CA Extn. New Delhi Connaught Place, New Delhi PAN : AAACG1978N 50. C.O. Gupta & Co. DCIT, 2005 Ms. Ms. Anchal 147/D/2016 Pvt. Ltd. Central Circle- -06 Sudha Khandelwal, (arising of 68, Scindia 18, Gupta, Sr. DR appeal no. House, Jhandewalan CA 726/D/2016) Connaught Extn. New Delhi Place, New Delhi PAN : AAACG1978N 51. 1474/D/2017 ITO Sikar 2012 None Ms. Anchal Ward-23(4), Investment Co. -13 Khandelwal, C.R.Building Ltd. 2nd Floor, Sr. DR New Delhi Inderprakash Building, New Delhi, PAN : AABCS5715N 52. 1299/D/2017 ACIT Subhash Tyagi 2010 None Ms. Anchal Circle-28(1), 2308, M.B. -11 Khandelwal, New Delhi Extension, Sr. DR Badarpur, New Delhi, PAN : AGVPT9394H 53. 727/D/2016 DCIT Gupta & Co. 2006 Ms. Ms. Anchal Central Circle- Pvt. Ltd. 68, -07 Sudha Khandelwal, 18, Scindia House, Gupta, Sr. DR Jhandewalan Connaught CA Extn. New Delhi Place, New Delhi, PAN: AAACG1978N 54. CO No. Gupta & Co. DCIT 2006 Ms. Ms. Anchal 148/D/2016 Pvt. Ltd. 68, Central Circle- -07 Sudha Khandelwal, (arising appeal Scindia House, 18, Gupta, Sr. DR no. Connaught Jhandewalan CA 727/D/2016) Place, New Extn. New Delhi Delhi, PAN: AAACG1978N 55. 3805/d/2017 ITO, WARD-3, Surender 2013 None Ms. Anchal REWARI Kumar -14 Khandelwal, Bhuraria, Sr. DR rewari, Prop. M/s. Shiva Metal Traders, Kanod Gate, Rewari, PAN: ACTPB2703N 56. 4170/D/2017 ITO, Ward- Sunita Devi, 2012 None Ms. Anchal 37(2), New Plot No. 120, -13 Khandelwal, Delhi Khasara No. Sr. DR 6
24/26, Nitheri Village, New Delhi PAN : AIXPD7684C Date of Hearing 10.09.2018 Date of Pronouncement 27.09.2018 ORDER PER BENCH :
At the outset, it is brought to our notice that the quantum involved in these departmental appeals, being less than Rs. 20 lacs, squarely falls within the ambit of Circular No. 3/2018 dated 11.07.2018 issued by the Central Board of Direct Taxes prescribing the tax effect for preferring appeals before the Tribunal by the Revenue.
After perusing the materials available on record, we find that the amount disputed before us in the captioned departmental appeals is below the tax effect limit prescribed by CBDT vide Circular No. 3/2018 dated 11.07.2018 for preferring appeals before the Tribunal by the Revenue. From perusal of the Circular No. 3/2018 dated 11.07.2018 and the material available on record, the Ld. Sr. DR could not point out as to how and why the Circular was not applicable. We also find that the Circular makes it very clear that the revised monetary limits shall apply retrospectively to pending appeals also. We also note that the Circular is binding on the tax authorities. Hence, we hold that the captioned appeals of the Revenue deserve to be dismissed in terms of low tax effect vide Circular No. 3/2018 dated 11.07.2018.
2.1 However, we also note that vide CBDT’s Instructions dated 20.08.2018 bearing F. No. 279/Misc.142/2007-ITJ (Pt), there has been an amendment to Para 10 of the Circular No. 3 of 2018 dated 11.07.2018 wherein the said Para 10 has been amended as under:-
“10. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect.
(a) Where the Constitutional validity of the provisions of an Act or Rule is under challenge, or (b) Where Board’s order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or (c) Where Revenue Audit objection in the case has been accepted by the Department, or (d) Where addition relates to undisclosed foreign income/undisclosed foreign assets (including financial assets)/undisclosed foreign bank account.
(e) Where addition is based on information received from external sources in the nature of law enforcement agencies such as CBI/ ED/DRI/SFIO/Directorate General of GST Intelligence (DGGI).
(f) Cases where prosecution has been filed by the Department and is pending in the Court. ”
2.2 After going through the records before us, we are of the opinion that apparently the captioned Departmental appeals are not covered by any of the aforesaid exceptions as enumerated in the aforesaid amendment to the Instructions and, therefore, delaying the disposal of the appeals by waiting for the Report from the Field Officers will not be in true spirit of the Circular.
Accordingly, we deem it fit to treat the captioned departmental appeals as dismissed with the liberty to the Department to seek a recall by filing a Misc. Application before us in cases the Department’s Appeals fall in any of the above exceptions.
Accordingly, in view of the CBDT’s Circular No. 3 of 2018 dated 11.7.2018, the captioned appeals by the Revenue are dismissed in limine.
2.3 Since captioned the cross objections filed by the assessee are only supportive in nature, they are also dismissed.
In the final result, the above captioned appeals of the Revenue and the Cross objections of the Assessee stand dismissed.
Order pronounced in the open court on 27.09.2018