Income Tax Officer Ward -3(5), Nagpur V. M/S Ramtek Nagrik Sahakari Pat Sanstha Maryadit , Nagpur

ITA 116/NAG/2019

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 9682 (ITAT-NAGPUR)
• Duration Of Justice: 3 year(s) 4 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-09-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 07-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अधिकरण “एक सदस्य मामला” न्यायपीठ नागपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, NAGPUR (Through Virtual Court) श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष । BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 78/NAG/2019 ITO, Ward-2, Wardha M/s. Shri Santaji Credit Co-op. Society, Gram Panchayat Complex, Main Road, Karanja Ghadge, Wardha-442203 PAN : AAKTS6947E 2009-10 2 79/NAG/2019 ITO, Ward-1, Wardha Dr. Hedgewar Gramin Akrushak Sahkari Pat Sanstha, Nachangaon, Near Pulgaon, Tah.-Deoli, Wardha-442306 PAN : AAAAD8471D 2009-10 3 83/NAG/2019 ITO, Ward-1, Yavatmal M/s. Babasaheb Naik Kapus Utpadak Sahkari Soot Girani Ltd., Pimpalgaon, Tal.- Mahagaon, Dist.- Yavatmal-445204 PAN : AAAAB0257B 2010-11 4 115/NAG/2019 ITO, Ward-3(5), Nagpur M/s. The Ramtek Nagrik Sahakari Pat Sanstha Maryadit, Gandhi Chowk, Ramtek, Nagpur-441106 PAN : AAAAR7955A 2012-13 5 116/NAG/2019 ITO, Ward-3(5), Nagpur M/s. The Ramtek Nagrik Sahakari Pat Sanstha Maryadit, Gandhi Chowk, Ramtek, Nagpur-441106 PAN : AAAAR7955A 2013-14 Assessee by : Sl. No. 1, 2 & 3 – Shri Mahavir Atal Sl. No. 4 & 5 – Shri K.K. Thakkar Revenue by : Sl. No. 1, 2, 4 & 5 – Shri Pradeep Hadaoo Sl. No. 3 – Shri G.J. Ninawe सुनवाई की तारीख / Date of Hearing : 28-09-2022 घोषणा की तारीख / Date of Pronouncement : 29-09-2022 2 ITA Nos. 78, 79, 83, 115 & 116/NAG/2019 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : All the above five appeals by the Revenue against the separate orders dated 12-12-2018 and 18-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur [‘CIT(A)’] for assessment years 2009-10, 2010-11, 2012-13 and 2013-14, respectively. 2. Admittedly, the tax effect involved in these five appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these five appeals fail and all the appeals are not maintainable. Therefore, all the five appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file. 3. In the result, all the five appeals of Revenue are dismissed. Order pronounced in the open court on 29 th September, 2022. Sd/- (S.S. Viswanethra Ravi) JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 29 th September, 2022. रदव आदेश की प्रविविवि अग्रेविि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-2, Nagpur 4. The Pr. CIT-2, Nagpur 5. धिभागीय प्रधिधनधि, आयकर अपीलीय अधिकरण, “एक सदस्य मामला” बेंच, नागपुर / DR, ITAT, “SMC” Bench, Nagpur. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune