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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI RAJ PAL YADAV & SHRI N.K. BILLAIYA
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI RAJ PAL YADAV, JUDICIAL MEMBER & SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Respondent A.Y Sl. Assessee Revenue By By No. 1. 4811/D/17 DCIT, Central Ashwani 2009-10 None Smt. Anchal Circle, Kumar, 1, Khandelwal, Dehradun Nath House, Sr. DR Devpura, Haridwar PAN No. AHQPK5901R 2. 2736/D/16 DCIT, Central Suncity 2005-06 Sh. Ved Smt. Circle 25, Projects Pvt. Jain, Aparna Room No. Ltd. N-49, Sh. Karan, CIT 322, 3rd floor, First Floor, Rishab DR ARA Center, Connaught Jain, CA Jhandelwalan Place, New Extn., New Delhi. Delhi. PAN No. AABCS8906K 3. 3137/D/16 JCIT(OSD), Indiacast 2012-13 None Smt. Anchal Circle-12(1), Media Khandelwal, Room No. Distribution Sr. DR 405, C.R. Pvt. Ltd., 503, Bldg., New 540 & 507, 5th Delhi. Floor, Mercantile Hosue, 15, Kasturba Gandhi Marg, New Delhi. PAN No. AADCR9924J 4. 4659/D/17 ITO, Station A.B. Infrazone 2013-14 None Smt. Anchal Road, P. Ltd., Khandelwal, Badaun. Mohd. Sr. DR Pachhaya, Islqamnagar, Budaun. PAN No. AAKCA5969K 5. 4461/D/17 ITO, Ashwani 2012-13 None Smt. Ward 1(1), Kumar & Sons Aparna Meerut. (HUF), Karan, CIT G-525, Ram (DR) Vihar, Sector- 1
30, Noida, Uttar Pradesh. PAN No. AAHHA7564A 6. 3543/D/17 Addl. CIT, Agarwal 2011-12 Sh. Ved Smt. Special Metals Works Jain, Adv. Aparna Range-1, P. Ltd., Sh. Karan, CIT Room No. 205, 2nd Floor, Rishab (DR) 159A, 1st Arunachal Jain, CA Floor, C.R. Bldg., 19, Bldg., Barakhamba New Delhi. Road, New Delhi. PAN No. AABCA4897R 7. 3544/D/17 Addl. CIT, Agarwal 2012-13 Sh. Ved Smt. Special Metals Works Jain, Adv. Aparna Range-1, Pvt. Ltgd., Sh. Karan, CIT Room No. 205, 2nd Floor, Rishab (DR) 159A, 1st Arunachal Jain, CA Floor, C.R. Bldg., 19, Bldg., New Barakhamba Delhi. Road, New Delhi. PAN No. AABCA4897R 8. 3541/d/17 Addl. CIT, Asahi India 2010-11 None Smt. Anchal Special Glass Ltd., Khandelwal, Range-1, 203-208, Sr. DR Room No. Tribhuwan 159A, 1st Complex, Floor, C.R. Ishwar Nagar, Bldg., New Mathura Delhi. Road, New Delhi. PAN No. AADCA7706R 9. 4623/D/18 ITO, Ajay Pal 2009-10 None Smt. Anchal Ward 1(1), Singh, Khandelwal, Noida Dadri, Sr. DR Gautam Budh Nagar, Uttar Pradesh. PAN No. IIVPS7989P 10. 5700/D/17 DCIT, Circle Brij Mohan 2010-11 None Smt. Anchal 62(1), New Sethi, 2325- Khandelwal, Delhi. 26, Tilak Gali, Sr. DR Pahar Ganj, New Delhi. PAN No. AAKPS4643M 11. 1976/D/16 ACIT Gee Gee 2007-08 Sh. Smt. Central Circle Buildtech P. Gautam Aparna 14, ARA Ltd., Jain, Karan, CIT Centre, Flat No.4, R.R. Sh. Piyush (DR) 2
Jhandewalan Apartment, 3- K. Kamal, Extn., New 4, Manglapuri, Adv. Delhi. Mehrauli, New Delhi. PAN No. AACCG2103P
CO No. Gee Gee ACIT 2007-08 Sh. Smt. 198/D/16 Buildtech P. Central Circle Gautam Aparna (In ITA No. Ltd., 14, ARA Jain, Karan, CIT 1976/D/16) Flat No.4, Centre, Sh. Piyush (DR) R.R. Jhandewalan K. Kamal, Apartment, Extn., New Adv. 3-4, Delhi. Manglapuri, Mehrauli, New Delhi. PAN No. AACCG2103P 13. 2363/D/16 DCIT Metro Chains 2006-07 None Smt. Anchal Central Circle Pvt. Ltd. Khandelwal, 5, B-27, Metro Sr. DR New Delhi. Road, Focal Point, Ludhiana. PAN No. AADCM4847R 14. 2396/D/16 ACIT Rosy Dabas 2010-11 None Smt. Anchal Central C/o Tirupati Khandelwal, Circle-18, Buildings & Sr. DR Room No. Officers P. 102, ARA Ltd., Plot No. Centre, E-2, 2, Dwarka Jhandewalan City Centre, Extn., New Sector-10, Delhi. Dwarka, New Delhi. PAN No. ACEPD8776E 15. 1974/D/16 ACIT Nageshwar 2008-09 Sh. Smt. Central Realtors P. Gautam Aparna Circle-14, Ltd., Jain, Adv. Karan, CIT Room No. Flat No.4, R.R. Sh. Piyush (DR) 354, E-2, Apartment, 3- K. Kamal, ARA Centre, 4, Manglapuri, Adv. Jhandewalan Mehrauli, Extn., New New Delhi. Delhi. PAN No. AACCN1331N 16. CO Nageshwar ACIT 2008-09 Sh. Smt. 196/D/16 Realtors P. Central Circle- Gautam Aparna (In ITA Ltd., 14, Room No. Jain, Adv. Karan, CIT 1974/D/16) Flat No.4, 354, E-2, ARA Sh. Piyush (DR) R.R. Centre, K. Kamal, Apartment, Jhandewalan Adv. 3-4, Extn., New 3
Manglapuri, Delhi. Mehrauli, New Delhi. PAN No. AACCN1331N 17. 5746/D/17 DCIT Avalokiteshvar 2014-15 None Smt. Anchal Circle 3(2) Valinv Ltd. Khandelwal, New Delhi. B-47, 2nd Sr. DR Floor, Shiv Mahal, Connaught Place, New Delhi. PAN No. AAACU1603L 18. 5902/D/17 DCIT Asian Hotels 2013-14 None Smt. Anchal Circle 3(2) (North) Khandelwal, New Delhi. Limited, Sr. DR Bhikaji Cama Place, MG/Ring Road, New Delhi. PAN No. AAACA0125H 19. 5223/D/17 DCIT Asian Hotels 2012-13 None Smt. Anchal Circle 3(2) (North) Khandelwal, New Delhi. Limited, Sr. DR Bhikaji Cama Place, MG/Ring Road, New Delhi. PAN No. AAACA0125H 20. 5400/D/17 ITO Bentex 2013-14 None Smt. Anchal Ward 50(4) Control & Khandelwal, New Delhi. Switchgear Sr. DR Co., B-65/3, Naraina Industrial Area, Ph-II, New Delhi. PAN No. AAAFB6531D 21. 5876/D/17 DCIT Adroit 2009-10 None Smt. Anchal Circle 1(2) Financial Khandelwal, New Delhi. Services P. Sr. Dr Ltd. 13, Commercial Complex, 6th Floor, Parmesh Tower, 4
Karkardooma, Delhi. PAN No. AABCA1156D 22. 5749/D/17 DCIT ATS Services 2013-14 Sh. Ved Smt. Anchal Circle 3(2) P. Ltd. Jain, Adv. Khandelwal, New Delhi. B-1/E-14, Sh. Sr. DR Mohan Reshab Cooperative Jain, CA Industries Estate, Mathura Road, New Delhi. PAN No. AACCA7317H 23. 5748/D/17 DCIT Aria Hotels & 2014-15 None Smt. Anchal Circle 3(1) Consultants Khandelwal, New Delhi. Services P. Sr. DR Ltd. E-Basement, Clarion Collection, the Qutab Hotel, Shaheed Jeet Singh Marg, New Delhi. PAN No. AAGCA4627C 24. 5734/D/17 DCIT Aalap Digital 2014-15 None Smt. Anchal Circle 1(1) Music P. Ltd. Khandelwal, New Delhi. E-2/16, White Sr. DR House Ansari Road, Daryaganj, New Delhi. PAN No. AAKCA1384L 25. 4384/D/17 ACIT Ajay Kasana, 2012-13 None Smt. Anchal Circle-1, S/o Late Sh. Khandelwal, Noida Ram kasana, Sr. DR C-33, Sector- 40, Noida, Uttar Pradesh. PAN No. AKCPK7757Q 26. 4383/D/17 ACIT Ajay Kasana, 2011-12 None Smt. Anchal Circle-1, S/o Late Sh. Khandelwal, Noida Ram kasana, Sr. DR C-33, Sector- 40, Noida, Uttar Pradesh. PAN No. AKCPK7757Q 27. 756/D/17 DCIT Anuradha 2009-10 None Smt. Anchal Circle 71(1) Sehgal, Khandelwal, 5
Room No. B-9/6273, Sr. DR 408, Civic Vasant Kunj, Cente, Minto New Delhi. Road, New PAN No. Delhi. AASPS8859D 28. 668/D/17 ITO Bimla Devi, 2012-13 None Smt. Anchal Ward 29(3) F-66, Kalkaji, Khandelwal, Room No. New Delhi. Sr. DR 1015, E-2 PAN No. Block, 10th AAFPD5615E Floor, S.P.M. Civic Centre, J.L.N. Marg, Delhi. 29. 6683/D/16 ACIT ASGS 2013-14 None Smt. Anchal Central Investments Khandelwal, Circle-19, Pvt. Ltd. Sr. DR Room No. Plot No. 9, 1st 104, ARA Floor, Sagar Centre, Centre, LSC Jhandewalan Gujranwalan Extn., New Centre, Delhi. Delhi. PAN No. AAHCA0586D 30. 1626/D/18 JCIT Alcatel Lucent 2003-04 Sh. Smt. Anchal Special India Ltd. Shagun Khandelwal, Range-1, 202-206, Mahajan, Sr. Dr New Delhi. Tolstoy House, CA 15, Tolstoy Sh. Marg, New Abhanav, Delhi. CA PAN No. AAACA5745K 31. 2019/D/18 DCIT Amit Kumar 2010-11 None Smt. Anchal Dehradun Sharma Khandelwal, 6-Shashtri Sr. DR Nagar, Kale-Ki-Dhal, Haridwar Road, Rishikesh, Uttarakhand. PAN No. AXJPS5056N 32. 6173/D/16 DCIT Ackruti 2012-13 None Smt. Anchal Circle 1(2) Safeguard Khandelwal, C.R. Bldg., Systems P. Sr. DR I.P. Estate, Ltd. New Delhi. D-89/3, TTC Industrial Area, MIDC, Turbhe, Navi Mumbai. PAN No. AACCA4087E 6
659/D/17 DCIT Aromatrix 2012-13 None Smt. Anchal Circle 3(1) Flora P. Ltd. Khandelwal, C.R. Bldg., 4237, B-5 & 6, Sr. DR I.P. Estate, Vasant Kunj, New Delhi. New Delhi. PAN No. AABCA6992M 34. 676/D/17 ACIT Ashutosh 2007-08 Sh. Smt. Anchal Central Developers P. Gautam Khandelwal, Circle-14, Ltd. Jain, Adv. Sr. DR Room No. 4, Sh. Piyush 354, E-2, R.R.Apartment K. Kamal, ARA Centre, 3-4, Adv. Jhandewalan Manglapuri, Extn., New Mehrauli, Delhi. New Delhi. PAN No. AAECA6202B 35. 4382/D/17 ACIT Ajay Kasana 2010-11 None Smt. Anchal Circle-1 S/o Late Sh. Khandelwal, Noida Ram Kasana, Sr. DR C-33, Sector- 40, Noida, Uttar Pradesh. PAN No. AKCPK7757Q 36. 4903/D/17 ITO Amit jain 2013-14 None Smt. Anchal Ward 55(3) 46/2CA, Gali Khandelwal, Delhi. No.18, Sr. DR East Azad Nagar, Delhi. PAN No. AHWPJ9032G 37. 4381/D/17 ACIT Ajay Kasana 2009-10 None Smt. Anchal Circle-1 S/o Late Sh. Khandelwal, Noida Ram Kasana, Sr. DR C-33, Sector- 40, Noida, Uttar Pradesh. PAN No. AKCPK7757Q 38. 3199/D/17 ITO Anupam 2007-08 None Smt. Anchal Ward 2(4) Hoteliers Ltd. Khandelwal, New Delhi. 1566, Main Sr. DR Bazar, Paharganj, New Delhi. PAN No. AABCA1076E 39. 2713/D/17 ACIT Associated 2013-14 None Smt. Anchal Circle 61(1) Law Advisers, Khandelwal, Block E-2, 612A, Sr. DR Shyama Antriksh 7
Prasad Bhawan, Mukherjee 22, Kasturba Civic Centre, Gandhi Marg, J.L.N. Marg, New Delhi. New Delhi. AAAFA8774F 40. 3374/D/17 DCIT Anshika 2014-15 None Smt. Anchal Central Circle Consultants P. Khandelwal, 18, Ltd. Sr. DR Room No. 305, 3rd Floor, 327, 3rd Bhanot Floor, Corner, ARA Centre, Pamposh E-2, Enclave, Jhandewalan G.K.-1, Extn., New New Delhi. Delhi. PAN No. AAACA2083J 41. 4248/D/16 ITO Arvind Silk 2012-13 None Smt. Anchal Ward 3(2) Mills P. Ltd. Khandelwal, C.R. Bldg., A-63, FIEE Sr. DR I.P. Estate, Complex, New Delhi. Okhla Indl. Area, Phase-II New Delhi PAN No. AADCA8346F 42. 1236/D/17 ITO Abhishek 2012-13 None Smt. Anchal Ward 1(2) Buildcon P. Khandelwal, C.R. Bldg., Ltd. Sr. DR I.P. Estate 6, Ganpati New Delhi. Apartments (Basement), Alipur Road, Civic Lines, New Delhi. PAN No. AACCA4916J 43. 980/D/18 ACIT Baker Hughes 2014-15 Sh. Amit Smt. Anchal Circle-1 Asia Pacific Arora, Khandelwal, International Ltd. Adv. Sr. DR Taxation C/o Nangia & Dehradun. Co., 1st Floor, IDA, 46, E.C. Road, Dehradun, Uttarakhand. PAN No. AACCB3714F
3720/D/17 DCIT Ashwani 2008-09 None Smt. Central Circle Talwar, Aparna Sector-33, F-2, Maharani Karan, CIT ARTO Bagh, (DR) Complex, New Delhi. Noida. PAN No. AAAPT0920E 8
1805/D/18 ITO Agache 2014-15 None Smt. Anchal Ward 1(4) Associates Khandelwal, New Delhi. C/o S.P. Jain Sr. DR & Associates, 303-305, Bhanot House, 17, Yusuf Sarai Commercial Complex, New Delhi. PAN No. AAACA9911H
Date of Hearing 23.08.2018 Date of Pronouncement 05.09.2018
ORDER PER BENCH: The above appeals are filed by the Revenue against the orders of Ld. Commissioner of Income Tax (Appeals) involving respective assessment years. Upon receipt of notice on the Revenue’s appeals, some of the assessees’ mentioned in the cause-title have also filed cross objections.
The Central Board of Direct Taxes vide Circular No. 3 of 2018 dated 11.07.2018 has raised threshold monetary limits for filing Departmental Appeals before the Appellate Tribunals. Accordingly, the CBDT has instructed the Department not to file appeals before the Income Tax Appellate Tribunal where tax effect including surcharge is below Rs. 20.00 lakhs. This circular is applicable to the pending appeals also. Accordingly, Registry of the Tribunal identified appeals filed by the Revenue where tax effect is below Rs. 20.00 lakhs.
In this behalf, when a query was raised by the Bench, the Ld. Departmental Representatives though, in principle, did not dispute the applicability of the above CBDT circular in the present cases, but 9 submitted that liberty may be given to the Department to apply for recall the order in such cases where tax effect, on further verification of the record, is found to be more than Rs. 20 lakhs, or such cases which are mistakenly listed and summarily dismissed due to low taxes. The Ld. Counsels appearing for the assessees though argued for dismissal of the appeals of the Revenue in accordance with the above CBDT Circular, but agreed to the proposition put forth by the Ld. DR.
We find that on 11.7.2018 the CBDT has issued Instructions bearing No. 3 of 2018 under file No. F.No.279/Misc.142/2007-ITJ(Pt) prohibiting its subordinate authorities from filing of the appeal to the Tribunal against the order of the CIT (A) where tax effect by virtue of relief given by Ld. CIT(A) is less than Rs. 20 lakhs. The instructions have been made applicable with retrospective effect, meaning thereby, these instructions are applicable on pending appeals also. In the present cases, “tax effect” on the additions which are deleted by Ld. CIT(A) is less than Rs. 20 lakhs. Further, it has not been pointed out to us, whether any of the cases of the Revenue fall within the ambit of exceptions provided in the Circular. Thus, keeping in view the above CBDT circular and provisions of Section 268A of the Income Tax Act, we are of the view that the present appeals of the Revenue deserve to be dismissed. They are accordingly dismissed.
However, it is observed that in case on re-verification at the end of the AO it can be demonstrated that the tax effect is more, or Revenue’s case falls within the ambit of exceptions provided in the Circular, then the Department will be at liberty to approach the Tribunal for recall of this order relatable to such cases. Such application should be filed within the time period prescribed in the Act. In view of the above, the appeals of the Revenue are dismissed due to low tax effect.
Though the Ld. Counsel for the assessee have not pressed their respective cross objections, and as a result, they stand dismissed, but liberty is also given to the assessees to move application for revival of its CO filed in such appeals of the Revenue which are restored for adjudication.
In the result, all the appeals of the Revenue and Cross Objections of the assessees are dismissed due to low tax effect.