Appeal details
Counselvise Citation
[2016] 133 COUNSELVISE.COM (IT) 2442 (ITAT-RAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 year(s) 7 month(s) 20 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
12-01-2016
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2005-2006
Appeal Filed On
23-05-2011
Judgement Text
1 IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR. BEFORE SHRI MUKUL K. SHRAWAT, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. SR NO ITA NO. ASST.YEAR APPELLANT RESPONDANT 1 ITA 102/BLPR/LL 2005 - 06 ITO/ACIT/DCI T T SHRI ANAND JAIN, BHILAI 2 ITA 117BLPR/11 11111117/BLPR117/117/BL ITO/ACIT/DCIT SHRL RAKESSH KUMAR SHARMA, DURG 3 ITA 121/BLPR/LL 2007 - 08 ITO/ACIT/DCIT SHRI ANILKUMAR RATHI, RAJNANDNGAON ,. 4 CO 16/BLPR/L1 - DO - SHRI ANILKUMAR RATHI, RAJNANDNGAON ITO/ACIT/DCIT 5 ITA 153/BLPR/11 2008 - 09 ITO/ACIT/DCIT M/S SIDHJAI ENTERPRISES, RAIPUR 6 ITA 182/BLPR/LL 2007 - 08 ITO/ACIT/DCIT SHARDA AGRICULTURAL AND PROPERTIES LTD., RAIPUR 7 ITA 185/BLPR/LL - DO - ITO/ACIT/DCIT SAROJ JALSWAL, DHAMTARI 8 ITA 187/BLPR/LL - DO - ITO/ACIT/DCIT M/S AJAY CONSTRUCTION CO., RAIPUR 9 ITA 211/BLPR/LL 2008 - 09 ITO/ACIT/DCIT M/S CLASSIC UMBRELLA PVT LTD., RAIPUR 10 ITA 214/BLPR/LL 2005 - 06 ITO/ACIT/DCIT SHRI NAVAL KISHORE AGRAWAL, RAIPUR 11 ITA 215/BLPR/LL - DO - ITO/ACIT/DCIT SHRI ANAND KUMAR AGRAWAL, RAIPUR 12 ITA 227/BLPR/LL 2006 - 07 ITO/ACIT/DCIT SHRI PRADEEP KUMAR CHHATWANI(HUF),RAIPUR 13 ITA 235BLPR/LL 2008 - 09 ITO/ACIT/DCIT SHRI SANJAYKUMAR SONI, DANTEWADA 14 ITA 14/BLPR/12 2003 - 04 ITO/ACIT/DCIT SMT. RACHNADEVI SADHWANI, RAIPUR 15 ITA 46/BLPR/12 2005 - 06 ITO/ACIT/DCIT SHRI MADHUSUDAN GUPTA, BHILAI 16 ITA 49/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRI PURNIMA CHANDEL, BHILAI 17 ITA 62/BLPR/12 2008 - 09 ITO/ACIT/DCIT SHRI ASHISH GOSWMI, RAIPUR 18 ITA 80/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRI SURESH KUMAR JAIN, RAIPUR 5 ITO/ACIT/DCIT - 19 ITA 84/BLPR/12 - DO - ITO/ACIT/DCIT SHRI RAJENDRA KUMAR AGRAWAL, RAIPUR 20 ITA 85/BLPR/12 - DO ITO/ACIT/DCIT SHRI ASHOK KUMAR AGRAWAL, RAIPUR 21 ITA 88/BLPR/12 2008 - 09 ITO/ACIT/DCIT SHRI PRAKASH AGRAWAL, RAIPUR 22 ITA 90/BLPR/12 2007 - 08 ITO/ACIT/DCIT SHRI BHANUPRATAP SINGH THAKUR, RAIPUR 23 ITA 93/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRI JITENDRA GOEL, RAIPUR ITO/ACIT/DCIT - . 24 C.O. 15/BLPR/12 - DO - SHRI JITENDRA GOEL, RAIPUR ITO/ACIT/DCIT 25 ITA 96/BLPR/12 - DO - ITO/ACIT/DCIT SHRI PURUSHOTTAM DAS DAGA, RAIPUR 26 ITA 97/BLPR/12 2008 - 09 ITO/ACIT/DCIT M/S ANTRIK, RAIPUR 27 ITA LO2/BLPR/12 2005 - 06 ITO/ACIT/DCIT M/S K.K. STEELS, RAIPUR 28 ITA LO8/BLPR/12 2008 - 09 ITO/ACIT/DCIT M/S ASHRIWAD IRON & POWER PVT LTD., RAIPUR 29 ITA 109/BLPR/12 - DO - ITO/ACIT/DCIT TOUCHSTONE SERVICES PVT LTD., RAJNANDGAON 30 ITA 155/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRL VIJAY KUMAR JAIN, RAIPUR 31 ITA 157/BLPR/12 2008 - 09 ITO/ACIT/DCIT M/S BAJRANG AGROTECH(I) PVT LTD., DURG 32 ITA 159/BLPR/12 2009 - 10 ITO/ACIT/DCIT M/S SURANA VASTRA BHANDAR, BHILAI 33 ITA 160/BLPR/12 2006 - 07 ITO/ACIT/DCIT SHRI STYANARAYAN AGRAWAL, RAIPUR 34 ITA 162/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRI GAURAV JAIN, RAIPUR 35 ITA 163/BLPR/12 2009 - 10 ITO/ACIT/DCIT ABDUL AJIM, RAIPUR 3 6 ITA 179/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRL VIJAY BHANDARI, RAIPUR 3 7 ITA 168/BLPR/12 2008 - 09 ITO/ACIT/DCIT SMT. P.LAXMI , RAIPUR 38. ITA 185/BLPR/12 2004 - 05 ITO/ACIT/DCIT SHRI RAJESH SHARMA, RAIPUR 39. ITA 189/BLPR/12 2008 - 09 ITO/ACIT/DCIT SHRI GOPAL KRISHNA AGRAWAL, RAIPUR 40. ITA 190/BLPR/12 2007 - 08 ITO/ACIT/DCIT SHRI KANMAL JAIN,KESHKAL 4 1. ITA 192/BLPR/12 2009 - 10 ITO/ACIT/DCIT SHRI JAGANATH SHAHU, RAIPUR 42. ITA 19 6 /BLPR/12 - DO - ITO/ACIT/DCIT SHRI BAJRANGLAL AGRAWAL, SARGUJA 43. C.O. 07 /BLPR/13 - DO - SHRI BAJRANGLAL AGRAWAL,SARGUJA ITO/ACIT/DCIT ITA 209/BLPR/12 .... 4 4.. - DO - ITO/ACIT/DCIT SHRI DHANSE KASARE, RAIPUR 4 5. C.0.03/BLPR/13 - DO SHRI DHANSE KASARE, RAIPUR ITO/ACIT/DCIT 2 46. ITA 210/BLPR/12 2008 - 09 ITO/ACIT/DCIT SHRI SHRIKANT AGRAWAL, RAIPUR 47. ITA 06/BLPR/13 2009 - 10 ITO/ACIT/DCIT M/S VISHAL MOTORS, BILASPUR 48. ITA 18/BLPR/13 2003 - 04 ITO/ACIT/DCIT SHRI K.K. SELARKA, BILASPUR 49. ITA 38/BLPR/13 2010 - 11 ITO/ACIT/DCIT SHRL DILIPKUMAR CHHUGANI, RAIPUR 5 0. ITA 50/BLPR/13 2000 - 01 ITO/ACIT/DCIT R.P. REAL EASTE PVT. LTD., RAIPUR 5 1. ITA 52/RPR/13 2009 - 10 ITO/ACIT/DCIT MOHD. JAFFAR HUSSAIN, BHILAL 5 2. ITA 53/BLPR/13 - DO - ITO/ACIT/DCIT SHRI (DR. RAM JEEVAN CHOUBEY, BHILAI 5 3. ITA 56/RPR/13 2004 - 05 ITO/ACIT/DCIT SMT. AMITA AGRAWAL, RAIPUR 5 4. C.O. L1/RPR/13 - DO - SMT. AMITA AGRAWAL, RAIPUR ITO/ACIT/DCIT 5 5. ITA 57/RPR/13 - DO - ITO/ACIT/DCIT SHRI RAMESH KUMAR AGRAWAL, ,HUF, RAIPUR 56. C.O. 12/RPR/13 - DO - SHRI RAMESH KUMAR AGRAWAL, ,HUF, RAIPUR ITO/ACIT/DCIT 57. ITA 58/RPR/13 - DO - ITO/ACIT/DCIT SHRI RAMESH KUMAR AGRAWAL, RAIPUR 58. CO 13 / RPR/13 - DO - SHRI RAMESH KUMAR AGRAWAL, RAIPUR ITO/ACIT/DCIT 59. ITA 59/RPR/13 - DO - ITO/ACIT/DCIT SHRI RAMESH KUMAR AGRAWAL L /H OF LATE SHRI GANPATIRAM 6 0. C.O. 14/RPR/13 - DO - SHRI RAMESH KUMAR AGRAWALL/H OF LATE SHRI GANPATIRAM ITO/ACIT/DCIT 6 1. ITA 74/RPR/13 2006 - 07 ITO/ACIT/DCIT SHRL GAURISHANKAR AGRAWAL, RAIPUR 6 2. ITA 79/RPR/13 2010 - 11 ITO/ACIT/DCIT M/S PRISM INFRA & INVESTMENT PVT LTD., RAIPUR 63 - 64. ITA 95 - 96/RPR/13 07 - 08,08 - 09 ITO/ACIT/DCIT SHRI RAM PRATAP SINGH, SUKMA ITA 97/RPR/13 - _._ . 65. 2007 - 08 ITO/ACIT/DCIT SHRI RANA GHOSH, JAGDALPUR 66. ITA 98/RPR/13 - DO - ITO/ACIT/DCIT SHRI VIJAY PANDE, JAGDALPUR 67 - 68. ITA 99 & 100/RPR/13 07 - 08,08 - 09 ITO/ACIT/DCIT SHRI ARUN KUMAR SHARMA, JAGDALPUR 69 - 70. ITA 101 & 102/RPR/13 - DO - ITO/ACIT/DCIT SHRI DAYA RAM SHARMA, JAGDALPUR 71. ITA 105/RPR/13 2007 - 08 ITO/ACIT/DCIT SHRI NARESH SINGH KUSHWAHA, JAGDALPUR 72. ITA LO6/RPR/13 - DO - ITO/ACIT/DCIT SMT. KAMALJEET KAUR,JAGDALPUR 73. ITA 107/RPR/13 - DO - ITO/ACIT/DCIT SHRI RAJENDRA KUMAR SHARMA, JAGDALPUR 74. ITA 108/RPR/13 - DO - ITO/ACIT/DCIT SHRI VIJAY SINGH, JAGDALPUR 75 ITA 111/RPR/13 2010 - 11 ITO/ACIT/DCIT M/S OMPRAKASH TRADING CO. BHILAI 76 ITA 116/RPR/13 - DO - ITO/ACIT/DCIT M/S LANDMARK INFRASTRUCTURE PR OJ ECT, DHAMTARI ---- 77. CO 17/RPR/13 - DO - M/S LAND MARK INFRASTRUCTURE PR OJ ECT, DHAMTARI ITO/ACIT/DCIT 78. IT(SS) 26/RPR/13 2011 - 12 ITO/ACIT/DCIT M/S R.N. NAVNIRMAN PVT LTD., RAIPUR 79 - 82 . ITA 122 TO 125/RPR/13 05 - 06 TO 08 - 09 ITO/ACIT/DCIT SHRI DEVENDRA KUMAR SAHU, RAIPUR 83 . ITA 135/RPR/13 2010 - 11 ITO/ACIT/DCIT SHRI _SARDAR SATPAL SINGH BHATIA, RAJNANDGAON 8 4 . ITA 155/RPR/13 2006 - 07 ITO/ACIT/DCIT SHRI KUNDANLAL GOYAL, RAIPUR 8 5 . ITA 21/RPR/14 2008 - 09 ITO/ACIT/DCIT INDRA KUMAR ANDANI, RAJNANDGAON 8 6 . ITA 92/RPR/14 2009 - 10 ITO/ACIT/DCIT SHRI PARAS RAM POPTANI, RAIPUR 8 7 . CO 02/RPR/14 - DO - SHRI PARAS RAM POPTANI, RAIPUR ITO/ACIT/DCIT 88. ITA 103/RPR/14 2004 - 05 ITO/ACIT/DCIT M/S MOTILAL GOYAL(HUF),RAIPUR 89. ITA 104/RPR/14 - DO - ITO/ACIT/DCIT SHRI AMIT AGRAWAL, RAIPUR 90. ITA 105/RPR/14 - DO - ITO/ACIT/DCIT M/S ARTH TRUST, RAIPUR 91. ITA 106/RPR/14 - DO - ITO/ACIT/DCIT SHRI OMPRAKASH AGRAWAL, RAIPUR 92. ITA 107/RPR/14 - DO - ITO/ACIT/DCIT SHRI RAM KISHAN GOYAL(HUF), RAIPUR 93. ITA 108/RPR/14 - DO - ITO/ACIT/DCIT SMT. RADHARANI GOYAL, RAIPUR 94. ITA 112/RPR/14 2010 - 11 ITO/ACIT/DCIT M/S RAIPUR MOTOR ENGG. WORKS, RAIPUR 3 95. ITA 115/RPR/14 - DO - ITO/ACIT/DCIT SMT. USHA GOLECHHA, BHILAI 96. ITA 118/RPR/14 2007 - 08 ITO/ACIT/DCIT SHRI SANTOSHKUMAR AGRAWAL. RAIPUR 97. CO O5/RPR/14 - DO - SHRI SANTOSHKUMAR AGRAWAL. RAIPUR ITO/ACIT/DCIT 98. ITA 141/RPR/14 2009 - 10 ITO/ACIT/DCIT SHRI ASHOK SINGHANIYA, RAIPUR 99. ITA 143/RPR/14 2010 - 11 ITO/ACIT/DCIT SHRI CHANDAN CHOUDHARV, CHANDRAPUR 100. ITA 145/RPR/14 2008 - 09 ITO/ACIT/DCIT SHRI SURESHCHAND AGRAWAL, BILASPUR 101. ITA 159/RPR/14 2010 - 11 ITO/ACIT/DCIT SHRI UMAKANT SAMANT, RAIPUR 102. ITA 162/RPR/14 - DO - ITO/ACIT/DCIT SHRI KISHORE SANKHLA, NAWAPARA 103. ITA 170/RPR/14 2010 - 11 ITO/ACIT/DCIT SHRI DILIPKUMAR LODHA, BHLLAI 104. ITA 176/RPR/14 2011 - 12 ITO/ACIT/DCIT SMT. RITA ATLANI, RAIPUR 105. ITA 216/RPR/14 2009 - 10 ITO/ACIT/DCIT SHRI ANUPKUMAR AGRAWAL. MAHASAMUND DEPARTMENT BY : S/ SHRI D.K.JAIN, H.M. MAHARANA, S.K. MEENA AND SMT. SHITAL SHASHWAT VARMA . ASSESSEE BY : S. NO. S/SHRI SUNIL KUMAR ARGAWAL, : 1,26,27,33,47,97,79TO82 84, 101. S.R.RAO, : 5,25,63TO74,76,77,85,95,103 N.C.BEGANI/AKHILESH BEGANI : 6 & 17. ABHISHEK MAHAWAR/HARWIN KHANDELWAL : 7 R.B.DOSHI, : 8,16,22,28,29,37,40,46,90,96,97, 104 PRAFULLA PENDSE, : 10,11, 14 G.S.AGRAWAL, : 15,23,24 ,44,45,48,53 TO 60,86,87. ARVIND AGRAWAL, : 21 PRAKASH BAKLIWAL : 3, 4 32 AMIT MALOO JAIN, : 9,20,30,34,35,36,8 8,92,93,98,102. R.K.SONCHATRA, : 83. K.M.DESHPANDE, : 99 NAVNEET JAIN : 110 ANAND JAIN : 9 S.C. BAFNA, : 18 PRAVIN JAIN, : 50 P. SHASTRY. : 52 M.C. JAIN : 2,25,75 NONE : 12,13,31,3839,41,42,43,49,51,61, 62,78,89,91,94,100, 105. 4 DATE OF HEARING : 08 - 01 - 201 6 . DATE OF PRONOUNCEMENT : 12 TH JANUARY, 201 6 . O R D E R PER BENCH: REVENUES APPEALS: THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE ORDERS OF LEARNED CIT(APPEALS), NAGPUR. 2. AT THE THRESHOLD IT IS NOTED THAT THE TAX EFFECT IN THESE CASES ARE BELOW THE LIMIT FIXED BY THE CBDT FOR FILING APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL VIDE CBDT CIRCULAR NO. 21/2015 DATED 10 - 12 - 2015. IN THE SAID CIRCULAR IT HAS BEEN SPECIFIED THAT THE CIRCULAR WOULD HAVE RETROSPECTIVE EFFECT AND THE REVENUE WOULD NOT PRESS AND WOULD WITHDRAW SUCH APPEALS. THERE ARE CERTAIN EXCEP TIONS MENTIONED IN THE SAID CIRCULAR. LEARNED D.R. COULD NOT POINT OUT THAT ANY OF THESE CASES ATTRACT THE EXCEPTIONS PROVIDED IN THE SAID CIRCULAR. IN THESE CIRCUMSTANCES, IN THE LIGHT OF THE ABOVE SAID CBDT CIRCULAR, THESE APPEALS ARE DISMISSED ON ACCOU NT OF TAX EFFECT IN LIMINE. 3. IN THE RESULT, ALL THESE APPEALS FILED BY THE REVENUE ARE DISMISSED. 4. ASSESSEES CROSS OBJECTIONS. THESE CROSS OBJECTIONS BY THE ASSESSEE ARE FILED AGAINST THE REVENUES APPEALS AS ABOVE. SINCE THE REVENUES APPEALS HAVE BEEN DISMISSED IN LIMINE AS NON MAINTAINABLE ON ACCOUNT OF TAX EFFECT, THESE CROSS OBJECTIONS BY THE ASSESSEE AGAINST THESE REVENUES APPEALS ALSO DO NOT SURVIVE. IN THESE CIRCUMSTANCES, THESE CROSS OBJECTIONS ALSO STAND DISMISSED IN LIMINE. ORDER PRONOUNC ED IN THE OPEN COURT ON THIS 12 TH DAY OF JAN. , 201 6 . SD/ - SD/ - (MUKUL K. SHRAWAT) ( SHAMIM YAHYA) JUDICIAL MEMBER ACCOUNTANT MEMBER. DATED: 12 TH JANUARY, 2016 5 COPY FORWARDED TO : 1. 2. DCIT/ACIT/ ITO/ , 3. COMMISSIONER OF INCOME - TAX - , RAIPUR. 4. CIT(APPEALS) - , RAIPUR. 5. D.R., ITAT, RAIPUR. 6. GUARD FILE TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, NAGPUR WAKODE
