Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 7616 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
8 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Assessment Year
2015-2016
Appeal Filed On
24-01-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER SL. NO. ITA NO./IT(SS)A./ CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 73/PUN/2016 DCIT, PANVEL CIRCLE, NEW PANVEL M/S. GORUR INFRA PROJECTS PVT. LTD., 307, SHUBHAM COMPLEX, MATHERAN ROAD, SECTOR-11, NEW PANVEL, NAVI MUMBAI DIST. RAIGAD-410206 PAN : AADCG5519J 2010-11 2 2282/PUN/2016 DCIT, CIRCLE-6, PUNE SHREE PARVIN MANIKLAL SANGHAVI, PLOT NO.7, SANGHVI ISPAT, NEW TIMBER MARKET, OPP TIMBER BHAVAN, PUNE-411042 PAN : AGNPS4798J 2010-11 3 534/PUN/2017 ACIT, CIRCLE-12, PUNE DILIP MADANLAL BHOOTRA, 216, NAVI PETH, ALOK CO-OPERATIVE HOUSING SOCIETY LTD., PUNE 411 030 PAN : ACMPB9507F 2012-13 4 CO NO.14/PUN/2019 DILIP MADANLAL BHOOTRA, 216, NAVI PETH, ALOK CO-OPERATIVE HOUSING SOCIETY LTD., PUNE 411 030 PAN : ACMPB9507F ACIT, CIRCLE-12, PUNE 2012-13 5 925/PUN/2017 ACIT, CIRCLE-7, PUNE SHRI JAGDISHPRASAD TILAKCHAND AGARWAL, OFFICE NO.1, 4 TH FLOOR, METROPOLE, BUND GARDEN ROAD, PUNE 411 001 PAN : ACRPA2524L 2012-13 6 1000/PUN/2017 ACIT, CIRCLE-1, NASHIK M/S. TRIMBAK HATCHERIES PVT. LTD., FLAT NO.4 & 5, ANANDKUNJ APARTMENT, OLD GANGAPUR NAKA, GANGAPUR ROAD, NASHIK 422005 PAN : AABCT0456H 2008-09 2 7 1156/PUN/2017 DCIT, CIRCLE-6, PUNE M/S. SAMANT ESTATES PVT. LTD., 45B, SAASON ROAD, PUNE 411001 AAVPG7784N 2007-08 8 1260/PUN/2017 ITO, WARD-12(1), PUNE M/S. SHAMBHU PROPERTIES, 218, SHANIWAR PETH, PUNE 411 030 PAN : ABBFS8039F 2012-13 9 1414/PUN/2017 ACIT, CIRCLE-4, PUNE SHRI SANJAY SAMBHAJI KODRE, S.NO.54, OPP. SHELL PETROLEUM, MUNDHWA, PUNE 411036 PAN : AIZPK0155H 2012-13 10 1617/PUN/2017 DCIT, CIRCLE-8, PUNE AMRUTLAL GANGAJI CHOUDHARY, S.NO.103/2, NEHRU NAGAR, PIMPRI, PUNE 411 026 PAN : AAJPC8405A 2012-13 11 1696/PUN/2017 DCIT, CIRCLE-7, PUNE MRS. VASUNDHARA A. PATNI, S.NO.1A, IRANI MARKET COMPOUND, YERWADA, PUNE 411 006 PAN : AFVPG2459K 2014-15 12 1929/PUN/2017 ACIT, CIRCLE-6, PUNE SHRI MANGESH KRISHNATH EKBOTE, 251-B, GURUWAR PETH, PUNE 411 002 PAN : AAAPE8817B 2010-11 13 2063/PUN/2017 DCIT, PANVEL CIRCLE, PANVEL M/S. SITARAM GROUP, 113, RIDDHI COMPLEX, SECTOR-13, PLOT NO.19/20, KHANDA COLONY, PANVEL, DIST. RAIGAD-410206 PAN : ABSFS2652R 2013-14 14 2220/PUN/2017 ACIT, CIRCLE-2, PUNE M/S. SHROFF DEVELOPERS, SHROFF HOUSE, S.NO.74/75/2/1, P.K. SHROFF MARG, BANER, PUNE 411 045 PAN : AAXFS6555R 2013-14 15 2249/PUN/2017 ACIT, CIRCLE-12, PUNE YUSMARG INVESTMENT AND TRADING PRIVATE LIMITED, IST FLOOR, B&C WING, SHANGRILA GARDEN, 2009-10 3 BUND GARDEN ROAD, PUNE 411 001 PAN : AAACY0621N 16 2288/PUN/2017 DCIT, CIRCLE-7, PUNE M/S. AAIJI SUROBHI GROUP, B-201, RUNWAL REGENCY, SADHU VASWANI CHOWK, CAMP, PUNE-411001, PAN : AAAAA4551B 2014-15 17 2509/PUN/2017 DCIT, CIRCLE-6, PUNE VISHWAS JAGANNATH TAMBOLI, 1485, SHUKRAWAR PETH, BAJIRAO ROAD, PUNE PAN : ABWPT7236Q 2013-14 18 2593/PUN/2017 DCIT, CIRCLE-7, PUNE SHRI ATUL MANSUKHLAL LUNKDA, SATSANG APARTMENT, SADHU VASWANI CHOWK, B.J. ROAD, PUNE-411001 PAN : AAJPL7802L 2010-11 19-20 2709 & 2710/PUN/2017 ACIT, CIRCLE-4, PUNE PARAKH AGRO INDUSTRIES LTD., PLOT NO.1, PARAKH HOUSE, GULTEKDI, PUNE-411037 PAN : AABCP0314L 2012-13 2013-14 21 247/PUN/2018 ACIT, CIRCLE-6, PUNE SHRI NITIN M. RATHI, OFFICE NO.1, IST FLOOR, IST WING, PRESTIGE POINT, 283, SHUKRAWAR PETH, PUNE 411002 PAN : AAZPR9199L 2013-14 22 469/PUN/2018 DCIT, CIRCLE-8, PUNE INDRAYANI CO-OP. BANK LIMITED, 109, BCTS NO.1480, 2 ND FLOOR, NEAR SADHU VASWANI GARDEN, PIMPRI, PUNE 411 017 PAN : AAAAI0358L 2014-15 23 670/PUN/2018 DCIT, CIRCLE-8, PUNE M/S. AICHELIN UNITHERM HEAT TREATMENT SYSTEM INDIA PVT. LTD., GAT NO.465, VILL. NAVLAKH, UMBER, POST TALEGAON DABHADE, MAVAL, PUNE 410507 PAN : AAICA2193H 2014-15 4 24 732/PUN/2018 JCIT (OSD), CIRCLE-7, PUNE SHRI APOORVA A. PATNI, S.NO.1A, IRANI MARKET COMPOUND, YERWADA, PUNE 411006 PAN : AGUPP5918J 2015-16 25 734/PUN/2018 JCIT (OSD), CIRCLE-7, PUNE SHRI ARIHANT G. PATNI, S.NO.1A, IRANI MARKET COMPOUND, YERWADA, PUNE 411006 PAN : AGUPP5911H 2015-16 26 955/PUN/2018 DCIT, CIRCLE-1, NASHIK B.P. SANGLE CONSTRUCTION PVT. LTD. 102, HILL VIEW APPT., TIDKE COLONY, NASHIK 422 002 PAN : AADCB1402H 2014-15 27 981/PUN/2018 ITO, WARD-1(3), NASHIK SHRI BAJIRAO CHANDRABHAN JADHAV, 13, MAHESH APARTMENTS, J.B. NAGAR, COLLEGE ROAD, NASHIK-422005 PAN : AAXPJ8143J 2014-15 28 1156/PUN/2018 ITO, WARD-1, DHULE M/S. DIVYA JEWELLERS, 1737-3, SARAF BAZAR, AGRA ROAD, DHULE PAN : AAEFD8287C 2012-13 29 1267/PUN/2018 ACIT, CIRCLE-7, PUNE M/S. TRANTER INDIA PVT. LTD., GAT NO.127 & 128, DINGRAJWAADI, TAL. SHIRUR, OFF PUNE NAGAR ROAD, PUNE 412 208 PAN : AAFCA4598P 2015-16 30 1508/PUN/2018 ITO, WARD-1(3), NASHIK SMT. ZUBY, GEORGE KURUVILLA, 16, OPP TO EMPLOYMENT EXCHANGE, SHARANPUR ROAD, CANADA CORNER, NASHIK 422 001 PAN : AJVPK3078J 2014-15 31 118/PUN/2019 DCIT, CENTRAL CIRCLE- 2(1), PUNE M/S. KOHINOOR BHOOMI DEVELOPERS (AOP), A-102, ICC TRADE TOWER, SENAPATI BAPAT ROAD, PUNE 411 016 PAN : AAAAK7127M 2015-16 5 32 570/PUN/2019 ACIT, CIRCLE-7, PUNE SADHANA ASHOKKUMAR PATNI, S.NO.1A, IRANI MARKET COMPOUND, YERWADA, PUNE 411006 PAN : AAUPP2868H 2016-17 33 851/PUN/2019 DCIT, CIRCLE-1, NASHIK ANIL ANKUSH KALE, PLOT NO.3, VAIBHAV PARK, KALE NAGAR, SUYOG COLONY, SATPUR, NASHIK-422007 PAN : AHXPK3667K 2015-16 34 854/PUN/2019 DCIT, CIRCLE-1, NASHIK PRAKASH LAXMAN ADKE, OFFICE NO.2, A/B, ADGAONKAR PLAZA, ABB CIRCLE, TRIMBAK ROAD, NASHIK PAN : ADXPA7467R 2015-16 35 1127/PUN/2019 ITO, WARD-1, PANVEL SHRI HANUMANT KISAN GITE, B-10/2/5, SECTOR-13, CIDCO COLONY, NEW PANVEL PAN : AIIPG1631R 2013-14 REVENUE BY : SHRI T.VIJAYA BHASKAR REDDY, CIT-DR & SHRI JEEVAN BACHHAV, DCIT APPEARANCE BY : S/SHRI/MS. DEEPA KHARE, RAJEEV THAK KAR, ABHAY AVCHAT, MAYUR GULE, KISHOR PHADKE, PURUSHOTTAM DEHE MARE, PRAMOD SHINGTE, V.L. JAIN, C.H. NANIWADEKAR, L.R. AGARWAL, FOR VARIOUS ASSESSEES. / DATE OF HEARING : 16.10.2019 / DATE OF PRONOUNCEMENT: 16.10.2019 / ORDER THESE 34 APPEALS BY THE REVENUE AND 01 CROSS OBJECTIO N BY THE ASSESSEES RELATE TO DIFFERENT ASSESSEES AND DIFFERENT ASSESSMENT YEARS. IT HAS BEEN FAIRLY ADMITTED BY THE LD. DR THAT THE TAX EFFECT IN EACH OF THE APPEALS IS LESS THEN RS.50.00 LAKH. 6 2. RECENTLY, THE CBDT HAS ISSUED CIRCULAR NO.17/2019 DATED 08-08-2019 REVISING UPWARD THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT IN INCOME-TAX CASES BEFORE VA RIOUS APPELLATE FORUMS. THE EARLIER CIRCULAR NO.03/2018 DATED 11- 07-2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BY THE REVENUE BE FORE THE TRIBUNAL AT RS.20.00 LAKH. SUCH LIMIT HAS NOW BEEN ENHANC ED IN THE RECENT CIRCULAR DATED 08-08-2019 TO RS.50.00 LAKH. SINCE TAX EFFECT IN ALL THE APPEALS UNDER CONSIDERATION IS LESS THAN THE REVISED MONETARY LIMIT OF RS.50.00 LAKH, WE ARE NOT INCLINED TO ENTERTA IN SUCH APPEALS. 3. CERTAIN CONCERNS WERE EXPRESSED ABOUT THE RETROSP ECTIVE OR PROSPECTIVE OPERATION OF THE CIRCULAR DATED 08-08-2019. IN THIS REGARD, IT IS RELEVANT TO NOTE THAT THE AHMEDABAD BENCH OF THE TRIBUNAL VIDE ITS ORDER DATED 14-08-2019 IN A BUNCH OF A PPEALS LED BY ITO VS. DINESH MADHAVLAL PATEL (ITA NO.1398/AHD/2004) HA S LAID DOWN THAT THE CBDT CIRCULAR NO.17/2019 HAS RETROSPECTIVE EFFECT AND APPLIES TO ALL THE PENDING APPEALS. 4. AT THIS JUNCTURE, IT IS PERTINENT TO NOTE THAT THE CBDT VID E F.NO.279/MISC/M-13/2018-ITJ DATED 20-08-2019 HAS CLARIFIED THAT THE REVISED MONETARY LIMITS SO MENTIONED IN CIRCULAR NO.17/20 19 7 ARE APPLICABLE TO ALL PENDING APPEALS. NOT ONLY THAT, IT HAS F URTHER BEEN DIRECTED TO THE COMPETENT AUTHORITIES TO WITHDRAW ALL SUCH APPEALS ON OR BEFORE 31-10-2019. 5. IN VIEW OF THE FOREGOING DISCUSSION AND FOLLOWING TH E PRECEDENT, WE DISMISS ALL THE APPEALS FILED BY THE REVENUE. THE CROSS OBJECTION FILED BY THE ASSESSEE HAS CONSEQUENTLY BECO ME INFRUCTUOUS. 6. IT IS HOWEVER CLARIFIED THAT IF SUBSEQUENTLY IT IS FOUND B Y THE CONCERNED AO THAT THE TAX EFFECT IN ANY PARTICULAR APPEAL IS MORE THAN THE PRESCRIBED MONETARY LIMIT OF RS.50.00 LAKH OR THE CASE IS COVERED BY ANY EXCEPTION, IT WILL BE OPEN TO THE REVENUE TO MOVE THE TRIBUNAL FOR TAKING NECESSARY ACTION. 7. IN THE RESULT, ALL THE APPEALS AND THE CROSS OBJECTION STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16 TH OCTOBER, 2019. SD/- SD/- ( S.S. VISWANETHRA RAVI ) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT PUNE; DATED : 16 TH OCTOBER, 2019 8 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A) CONCERNED 4. 5. 6. THE CIT CONCERNED , , / DR C, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE DATE 1. DRAFT DICTATED ON 16-10-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 16-10-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *
