Appeal Details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 3864 (ITAT-RAIPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 3 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-11-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2014-2015
Appeal Filed On
10-07-2018
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 3 01/RPR/2015 02/RPR/2015 03/RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) DEEPAK LULIYA HUF C/O SHRI DEEPAK LULIYA, D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: AAEHD2409L 2010 - 11 2011 - 12 2012 - 13 4 - 6 CO 108/RPR/2015 109/RPR/2015 110/RPR/2015 DEEPAK LULIYA HUF C/O SHRI DEEPAK LULIYA, D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: AAEHD2409L DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 2010 - 11 2011 - 12 2012 - 13 7 - 12 04/RPR/2015 05/RPR/2015 06/RPR/2015 07/RPR/2015 08/RPR/2015 09/RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) SHRI DEEPAK LULIYA C/O SHRI DEEPAK LULIYA, D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABAPL9525G 2006 - 07 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 13 - 18 CO 1 11 /RPR/2015 1 12 /RPR/2015 11 3 /RPR/2015 1 14 /RPR/2015 1 15 /RPR/2015 11 6 /RPR/2015 SHRI DEEPAK LULIYA C/O SHRI DEEPAK LULIYA, D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABAPL9525G DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 2006 - 07 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 19 - 25 1 0/RPR/2015 11 /RPR/2015 12 /RPR/2015 13 /RPR/2015 14 /RPR/2015 15 /RPR/2015 16 /RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) SHRIPRAKASHLULIYA C/O M/S. MANSHARAM& CO., GANJPARA, RAMSAGAR PARA, RAIPUR (C.G) PAN: ABAPL9526F 2006 - 07 200 7 - 0 8 200 8 - 09 20 09 - 1 0 20 10 - 1 1 20 11 - 1 2 2012 - 13 2 LTE 50 LAKHS GROUP OF CASES 26 - 32 CO 1 17 /RPR/2015 1 18 /RPR/2015 11 9 /RPR/2015 1 20 /RPR/2015 1 21 /RPR/2015 1 22 /RPR/2015 1 23 /RPR/2015 SHRIPRAKASHLULIYA C/O M/S. MANSHARAM& CO., GANJPARA, RAMSAGAR PARA, RAIPUR (C.G) PAN: ABAPL9526F DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 2006 - 07 200 7 - 0 8 200 8 - 09 20 09 - 1 0 20 10 - 1 1 20 11 - 1 2 2012 - 13 33 - 36 17 /RPR/2015 18 /RPR/2015 19 /RPR/2015 20 /RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) PRAKASH KUMAR NANDLAL HUF, C/O M/S. MANSHARAM& CO., GANJPARA, RAMSAGAR PARA, RAIPUR (C.G) PAN: AADHN5217M 200 7 - 0 8 200 8 - 09 20 11 - 1 2 20 12 - 1 3 37 - 40 CO 1 24 /RPR/2015 1 25 /RPR/2015 1 26 /RPR/2015 1 27 /RPR/2015 PRAKASH KUMAR NANDLAL HUF, C/O M/S. MANSHARAM& CO., GANJPARA, RAMSAGAR PARA, RAIPUR (C.G) PAN:AADHN5217M DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 200 7 - 0 8 200 8 - 09 20 11 - 1 2 20 12 - 1 3 41 - 43 21 /RPR/2015 22 /RPR/2015 23 /RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) SMT. NEHALULIYA D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABHPL5827A 2010 - 11 2011 - 12 2012 - 13 44 - 46 CO 1 28 /RPR/2015 1 29 /RPR/2015 1 30 /RPR/2015 SMT. NEHALULIYA D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABHPL5827A DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 2010 - 11 2011 - 12 2012 - 13 47 24/RPR/2015 DCIT, CENTRAL CIRCLE, RAIPUR (C.G) SMT. JAYA LULIYA D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABKPL4068J 2012 - 13 3 LTE 50 LAKHS GROUP OF CASES 48 CO 1 31 /RPR/2015 SMT. JAYA LULIYA D - 79, SECTOR - 1, DEVENDRA NAGAR, RAIPUR (C.G) PAN: ABKPL4068J DCIT, CENTRAL CIRCLE, RAIPUR (C.G) 2012 - 13 49 88/RPR/2015 DCIT, CIRCLE, KORBA (C.G) SHRI ASHOK KUMAR MITTAL OPP. DR. BANSILALMAHTO, SITAMANI, KORBA (C.G) PAN: ABOPM8824H 2010 - 11 50 CO 330/RPR/2016 SHRI ASHOK KUMAR MITTAL OPP. DR. BANSILALMAHTO, SITAMANI, KORBA (C.G) PAN:ABOPM8824H DCIT, CIRCLE, KORBA (C.G) 2010 - 11 51 50/RPR/2016 DCIT, AGRASEN CIRCLE 2(1), BILASPUR M/S. ABHA POWER & STEEL PVT. LTD., INDUSTRIAL AREA, SILPAHARI, BILASPUR (C.G) PAN: AAECA9382L 2010 - 11 52 171/RPR/2016 JCIT, RANGE - 1, BILASPUR SHRINISHANT JAIN FLAT NO.207, VISTAR, SHANTI NAGAR, RING ROAD - 2, BILASPUR (C.G) PAN: AGEPJ9793M 2011 - 12 53 - 54 201/RPR/2016 202/RPR/2016 ITO - 1, MAHA NADI COMPLEX, KORBA (C.G) M/S. SUN GRACE CONSTRUCTION MIG - 29, R.P. NAGAR, KORBA PAN: ABIFS4254K 2008 - 09 5 5 240/RPR/2016 ACIT, 3(1), RAIPUR, (C.G) SMT. NEELU SHARMA H.NO.143, ANAND NAGAR, RAIPUR, (C.G) PAN: ANBPS1162P 2012 - 13 4 LTE 50 LAKHS GROUP OF CASES 56 269/RPR/2016 ITO, JANJGIR - CHAMPA (C.G) DR. SHRIHARISINGHCHANDE L, GOVT. HOSPITAL, CHAMPA, DIST. JANJGIR - CHAMPA (C.G) PAN: ACXPC8440M 2011 - 12 57 292/RPR/2016 ITO, WARD 1(1), BILASPUR (C.G) M/S. BILASPUR INFRASTRUCTURE PVT. LTD., RAJIV PLAZA, BILASPUR (C.G) PAN: AACCB4045M 2012 - 13 58 314/RPR/2016 ITO, WARD 1(3), RAIPUR DEENANATH SHARMA HUF, C/O M/S. VENKATESH ENTERPRISES, JAWAHARLAL NEHRU WARD 37, SINDHI BAZAR, RAIPUR PAN: AAEHD7047Q 2012 - 13 59 315/RPR/2016 ITO, WARD 3(1), RAIPUR SHRIRUPESH KUMAR SARAF, PROP. M/S. SHUBH ENTERPRISES, AVANTI BAICHOWK, LODHIPARA, RAIPUR (C.G) PAN: ANHPS4684C 2012 - 13 60 318/RPR/2016 ACIT, 2(1), BHILAI M/S. DONGARGAON PAPER MILLS PVT. LTD., NEAR MOTHER MARY SCHOOL, RAJNANDGAON. PAN: AAACD5000A 2011 - 12 61 331/RPR/2016 DCIT, CIRCLE, KORBA M/S. B.B. VERMA NIHARIKA TALKIES, HIG - 9, C - 1, C - 2, KORBA (C.G) PAN: AQLPS2396C 2011 - 12 5 LTE 50 LAKHS GROUP OF CASES 62 341/RPR/2016 ACIT, 3(1), RAIPUR (C.G) SHRIAMARJEET SINGH BHATIA B - 19, RAJEEV NAGAR, RAIPUR (C.G) PAN: ADEPB9326N 2008 - 09 63 343/RPR/2016 ACIT, CIRCLE 1(1), RAIPUR SHRIHARMINDER SINGH HORA VIJAY GARAGE, FAFADIH, RAIPUR (C.G) PAN: AANPH2437B 2010 - 11 64 347/RPR/2016 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) SHRI ANIL PARAKH B - 62, WALLFORT CITY, BHATGAON, RAIPUR (C.G) PAN: AAVPP1124B 2014 - 15 6 5 10/RPR/2017 ACIT, 2(1), BHILAI SHRINEMICHANDNAHAR J.K. VILLA, MALVIYA NAGAR, DURG 491001 PAN: ABGPN8107Q 2006 - 07 66 28/RPR/2017 ITO, BHATAPARA M/S. KRISHNA BUILDERS SHOP NO.17, RAVISHANKARSHUKLA COMPLEX, NAKA NO.01, PARSHURAM WARD, BHATAPARA (C.G) PAN: AAHFK7407J 2008 - 09 6 7 62/RPR/2017 ITO, WARD 2(3), BILASPUR BAJRANG PRASAD AGRAWAL (HUF) MISSION HOSPITAL ROAD, BILASPUR (C.G) PAN: AAEHB3171M 2010 - 11 68 - 69 63/RPR/2017 154/RPR/2017 ITO, WARD 1(1), BILASPUR SHRIBRIJMOHANNARANG NARIYALKOTHI, DAYALBAND, BILASPUR (C.G) PAN: ABYPN6542M 2011 - 12 2012 - 13 6 LTE 50 LAKHS GROUP OF CASES 7 0 86/RPR/2017 DCIT, 4(1), RAIPUR (C.G) M/S. SUPER IRON AND STEEL PVT. LTD., PRITPAL FARMS HOUSE, RAIPUR (C.G) PAN: AAICS2579R 2012 - 13 7 1 88/RPR/2017 ITO, 1(4), BHILAI SMT. NEETA JAISWAL 60, RAJA RAM MOHAN SARANI, AMHARST STREET, KOLKATA (WEST BENGAL) 700009 PAN: AEQPJ8365P 2012 - 13 7 2 127/RPR/2017 ACIT, 3(1), RAIPUR (C.G) M/S. JAGDAMBASTRUCTURALS (INDIA) PVT. LTD., PALASH RESIDENCY, NEW PURENA, MAHAVEER NAGAR, RAIPUR (C.G) PAN: AABCJ6930G 2012 - 13 7 3 142/RPR/2017 DCIT, CIRCLE 1(1), BILASPUR (C.G) SHRI MOHAN SUKUMARAN PROP. GAYATRI CONSTRUCTION, BINDUBHAWAN, NEAR CARMEL SCHOOL, RAIGARH (C.G) PAN: AJFPS7530K 2008 - 09 7 4 153/RPR/2017 DCIT, CIRCLE 1(1), BILASPUR (C.G) M/S. INSPIRE INDUSTRIES PVT. LTD., LAKSHMI TOWERS, VYAPARVIHAR, BILASPUR (C.G) PAN: AABCI7922D 2013 - 14 7 5 167/RPR/2017 ITO - 3, RAIGARH (C.G) SMT. SEEMA DEVI AGRAWAL NEAR GIRLS COLLEGE, SEVAKUNJ ROAD, RAIGARH (C.G) PAN: AFFPA4990K 2011 - 12 7 LTE 50 LAKHS GROUP OF CASES 7 6 168/RPR/2017 ITO - 3, RAIGARH (C.G) M/S. SCC INVESTMENT PVT. LTD., NEAR GIRLS COLLEGE, SEVAKUNJ ROAD, RAIGARH (C.G) PAN: ABSFS6955M 2011 - 12 77 187/RPR/2017 DCIT, CIRCLE - 1(1), BILASPUR (C.G.) M/S. VINEET SINGH CONSTRUCTION COM. PVT. LTD. SHOP NO.03, KASHYAP COMPLEX, INDUUDYANCHOWK, JARHABHATA, BILASPUR - 495001 (C.G. ) PAN:AABCV7141D 2014 - 15 78 196/RPR/2017 ITO - 2(1), RAIPUR (C.G.) SHRI MANISH RICHARIA, 27, AISHWARIYA RESIDENCY, G.E. ROAD, RAIPUR (C.G.) PAN:ACTPR4291F 2013 - 14 79 257/RPR/2017 ITO - 1(3), BHILAI (C.G.) SMT. SIMARANJITKAURSINDU, C - 1/A - 53, SURYA VIHAR COLONY, JUNWANI ROAD, BHILAI (C.G.) PAN:ALZPK1966B 2011 - 12 8 0 262/RPR/2017 ACIT, CIRCLE 1(1), RAIPUR (C.G.) SHRIMANOJMANTRI, PROP. OF VEDANT CABLE & ELECTRICALS, ARIHANT COMPLEX, STATION ROAD, RAIPUR (C.G.) PAN:ACCPM4023B 2014 - 15 8 1 CO 12/RPR/2017 SHRIMANOJMANTRI, PROP. OF VEDANT CABLE & ELECTRICALS, ARIHANT COMPLEX, STATION ROAD, RAIPUR (C.G.) PAN:ACCPM4023B ACIT, CIRCLE 1(1), RAIPUR (C.G.) 2014 - 15 8 LTE 50 LAKHS GROUP OF CASES 8 2 - 8 4 IT(SS) 01/RPR/2017 02/RPR/2017 05/RPR/2017 ACIT, CENTRAL CIRCLE - 1, RAIPUR(C.G.) M/S. JAINAM BUILDERS PVT. LTD. 32, AASHIRWAD TOWERS, NEAR RAJ TALKIES, G. E. ROAD, RAIPUR (C.G.) PAN:AABCJ4511D 2010 - 11 2011 - 12 2014 - 15 85 05/RPR/2018 ITO, DHAMTARI M/S. MAACHANDI RICE INDUSTRIES, BHOTHLI ROAD, DHAMTARI - 493773 PAN:AAOFM6916H 2014 - 15 86 34/RPR/2018 ACIT (CENTRAL) - 2, RAIPUR (C.G.) SHRIDAMODAR DAS MUNDRA, MUNDRANIWAS, RAMADHINMARG, RAJNANDGAON (C.G.) - 491441 PAN:AAVPM5051C 2015 - 16 87 83/RPR/2018 ACIT, CIRCLE - 1(1), RAIPUR (C.G.) M/S. BALDEV ALLOYS PVT. LTD. C/O. M/S. J. R. TRADERS, HOTEL SATKAR, GALI STATION ROAD, STATION WARD, RAIPUR (C.G.) PAN:AACCB3870G 2012 - 13 88 64/RPR/2018 ITO - 4(3), RAIPUR (C.G.) SHRIMUKESHCHOPDA, PROP. M/S. RAJGHARANAJWELLERS, 11/546, MAIN ROAD, SADAR BAZAR, RAIPUR (C.G.) PAN:ABZPC8037H 2010 - 11 8 9 CO 03/RPR/2018 SHRIMUKESHCHOPD A, PROP. M/S. RAJGHARANAJWELLERS , 11/546, MAIN ROAD, SADAR BAZAR, RAIPUR (C.G.) PAN:ABZPC8037H ITO - 4(3), RAIPUR (C.G.) 2010 - 11 9 LTE 50 LAKHS GROUP OF CASES 9 0 109/RPR/2018 ACIT (CENTRAL) - 2, RAIPUR (C.G.) SHREE SHYAM SPONGE AND POWER LTD. B - 8 & 9, SECTOR - C, PURLA INDUSTRIAL AREA, SARONA, RAIPUR (C.G) PAN:AAHCS1901N 2013 - 14 9 1 129/RPR/2018 ACIT, CENTRAL CIRCLE - 1, RAIPUR (C.G.) SHRIPANKAJMULCHAND LAHOTI, D - 29, WALLFORT CITY, BHATAGAON, RAIPUR (C.G.) PAN:ABBPL9655J 2014 - 15 9 2 CO 13/RPR/2018 SHRIPANKAJMULCHA NDLAHOTI, D - 29, WALLFORT CITY, BHATAGAON, RAIPUR (C.G.) PAN:ABBPL9655J ACIT, CENTRAL CIRCLE - 1, RAIPUR (C.G.) 2014 - 15 93 141/RPR/2018 ITO - 3(2), RAIPUR (C.G.) SMT. BABITAARYA, W/O. SHRIBAHADURARYA, DORNACHARYA EDUCATION SOCIETY, NEW RAJENDRA NAGAR, RAIPUR (C.G.) PAN:ADVPA3049B 2014 - 15 94 181/RPR/2018 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) SMT. NAMRATAKANKARIA, H.NO.31/299, SUMEET BUNGALOW, NEAR C M HOUSE, CIVIL LINES, RAIPUR (C.G) PAN: AJAPD2269B 2015 - 16 95 CO 16/RPR/2018 SMT. NAMRATAKANKARIA, H.NO.31/299, SUMEET BUNGALOW, NEAR C M HOUSE, CIVIL LINES, RAIPUR (C.G) PAN: AJAPD2269B ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) 2015 - 16 10 LTE 50 LAKHS GROUP OF CASES 96 182/RPR/2018 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) SHRIKIRANBAIKANKARIY A D - 102, DEVENDRA NAGAR, SECTOR 4, RAIPUR (C.G) PAN: AEYPK1509A 2014 - 15 97 CO 17/RPR/2018 SHRIKIRANBAIKANKA RIYA D - 102, DEVENDRA NAGAR, SECTOR 4, RAIPUR (C.G) PAN: AEYPK1509A ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) 2014 - 15 98 187/RPR/2018 ACIT, CENTRAL CIRCLE 2, RAIPUR (C.G) SARDARBALDEO SINGH BHATIA BUS STAND ROAD, RAJNANDGAON, RAIPUR (C.G) PAN: AINPB7454J 2012 - 13 99 209/RPR/2018 ITO, WARD 3(4), RAIPUR (C.G) SMT. PUSHPA BEN DESAI THROUGH L/H JAISUKHLAL DESAI, WARD NO.36, M/S. KISHORE TRADING CO., MOUDHPARA, OPP. ANAND TALKIES, RAIPUR (C.G) PAN: ACUPD1847Q 2014 - 15 10 0 CO 01/RPR/2019 SMT. PUSHPA BEN DESAI THROUGH L/H JAISUKHLAL DESAI, WARD NO.36, M/S. KISHORE TRADING CO., MOUDHPARA, OPP. ANAND TALKIES, RAIPUR (C.G) PAN: ACUPD1847Q ITO, WARD 3(4), RAIPUR (C.G) 2014 - 15 11 LTE 50 LAKHS GROUP OF CASES 1 0 1 214/RPR/2018 ITO, WARD 3(3), RAIPUR (C.G) SHRI ANIL KUMAR GADIYA J - 106, MEGHA FURNISHING, TEXTILE MARKET, PANDRI, RAIPUR (C.G) PAN: ADBPG8620L 2014 - 15 1 02 - 1 04 IT(SS) 01/RPR/2019 02/RPR/2019 05/RPR/2019 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) M/S. GOODLUCK GLOBAL PVT. LTD., BORIA ROAD, SANTOSHI NAGAR, RAIPUR (C.G) PAN: AACCG1901H 2009 - 10 2010 - 11 2014 - 15 1 05 - 1 07 IT(SS) 06/RPR/2019 07/RPR/2019 08/RPR/2019 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) M/S. RADHA REALTIES PVT. LTD., BORIA ROAD, SANTOSHI NAGAR, RAIPUR (C.G) PAN: AADCR4036R 2008 - 09 2009 - 10 2012 - 13 1 08 - 1 09 IT(SS) 09/RPR/2019 10/RPR/2019 ACIT, CENTRAL CIRCLE 1, RAIPUR (C.G) M/S. GOODLUCK UNIVERSAL PVT. LTD., BORIA ROAD, SANTOSHI NAGAR, RAIPUR (C.G) PAN: AAECG2117K 2013 - 14 2014 - 15 1 1 0 10/RPR/2019 DCIT, CIRCLE 3(1), RAIPUR (C.G) SHRIAMITAGRAWAL 48, AISHWARYA RESIDENCY, TELIBANDHA, RAIPUR (C.G) PAN: ACOPA8065F 2014 - 15 1 11 20 /RPR/2019 ACIT - 1(1), RAIPUR (C.G) SHRISHYAM SUNDER SHARMA PANCHVATI, GOKULCHANDRAMAMA NDIR ROAD, BUDHAPARA, RAIPUR (C.G) PAN: AJNPS2571E 2013 - 14 1 1 2 CO 02/RPR/2019 SHRISHYAM SUNDER SHARMA PANCHVATI, GOKULCHANDRAMA MANDIR ROAD, BUDHAPARA, RAIPUR (C.G) PAN: AJNPS2571E ACIT - 1(1), RAIPUR (C.G) 2013 - 14 12 LTE 50 LAKHS GROUP OF CASES 1 13 21/RPR/2019 ACIT - 1(1), RAIPUR (C.G) SHRI SUNIL KUMAR SHARMA PANCHVATI, GOKULCHANDRAMAMA NDIR ROAD, BUDHAPARA, RAIPUR (C.G) PAN: AJJPS3829D 2013 - 14 1 14 CO 03/RPR/2019 SHRI SUNIL KUMAR SHARMA PANCHVATI, GOKULCHANDRAMA MANDIR ROAD, BUDHAPARA, RAIPUR (C.G) PAN: AJJPS3829D ACIT - 1(1), RAIPUR (C.G) 2013 - 14 1 15 26/RPR/2019 ITO, JAGADALPUR, (C.G) SHRIRAJENDRA PRASAD SINHA DAU MILL GALI, NAYAPARA, JAGADALPUR,(C.G) PAN: ACTPS8796A 2015 - 16 1 16 61/RPR/2019 ITO, WARD 2(1), RAIPUR (C.G) M/S. LUCKY ENGINEERING & FABRICATION PVT. LTD., TRANSPORT NAGAR, RAIPUR (C.G) PAN: AABCL2992E 2010 - 11 1 1 7 78/RPR/2019 ITO, WARD 2(1), RAIPUR (C.G) SHRI ANIL KUMAR AGRAWAL C/O SKY AUTOMOBILES, GE ROAD, MAHOBA BAZAR, RAIPUR (C.G) PAN: ABJPA1787C 2012 - 13 1 1 8 138/RPR/2019 ACIT (EXEMPTION), RAIPUR (C.G) MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, UNIVERSITY BUILDING, LAMTI, VIJAY NAGAR, JABALPUR (M.P) PAN: AAAJM1070C 2008 - 09 13 LTE 50 LAKHS GROUP OF CASES 1 19 CO 08/RPR/2019 MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA, UNIVERSITY BUILDING, LAMTI, VIJAY NAGAR, JABALPUR (M.P) PAN: AAAJM1070C ACIT (EXEMPTION), RAIPUR (C.G) 2008 - 09 1 2 0 131/RPR/2016 DCIT - 1(1), RAIPUR (C.G) M/S. MARUTI CLEAN COAL & POWER PVT. LTD., WARD NO.42, BUILDING NO.14, NEAR PWD CHOWK, CIVIL LINES, RAIPUR (C.G) PAN: AADCM4810C 2011 - 12 1 2 1 127/RPR/2016 ITO , WARD 2(1), BILASPUR (C.G) M/S. HANUKRIPAISPAT PVT. LTD., 8/37, BABLA MILL, GUDHIYARI, RAIPUR (C.G) PAN: AABCH5011J 2012 - 13 A SSESSEE BY : S HRI SUNIL KUMAR AGRAWAL, MS. LAXMI SHARMA, SHRI G.S. AGRAWAL, MS. RICHAKHATRI, SHRI R.B. DOSHI, SHRI Y.K. MISHRA, SHRIVEEKAAS SHARMA , SHRIAMITMALOO, SHRIMIKHILESHBEGANI, SHRI PRAVEENKHANDELWAL, SHRI S.R. RAO, SHRI B.H. SHAH, SHRI S.C. MAHESHWARI, SHRI RAVI AGRAWAL, SHRI DINESH JAIN, SHRI R.K. SONCHHATRA , SHRI R.K. CHAWDE , SHRI R.K. SINGHANIA , SHRI VIJAY MOHAN SHARMA , SHRIMOOLCHAND JAIN, SHRI MALAY MAJITHAI, SHRI B.K. SHUKLA (DY.REGISTRAR) AND SHRI G.C. JAIN 14 LTE 50 LAKHS GROUP OF CASES REVENUE BY : SHRI R.K. SINGH, SHRI P.K. MISHRA, SHRI A.K. LASHKAR, SHRI D.K. JAIN, SHRI R.M. MUJUMDAR, SHRI SANJAY KUMAR AND SMT. ANUBHATAHGOEL / DATE OF HEARING : 06 . 11 .201 9 / DATE OF PRONOUNCEMENT: 06 . 11 .201 9 / ORDER PER BENCH : THESE 88 APPEALS BY THE REVENUE AND 33 CROSS OBJECTIONS BY THE ASSESSEES RELATE TO DIFFERENT ASSESSEES AND DIFFERENTASSESSMENT YEARS. 2. THE LD. DRS FILED APPLICATIONS SEEKING PERMISSION TO WITHDRAW ALL THE APPEALS OF REVENUE IN VIEW OF CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)], DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 REVISING THE UPWARD MONETARY LIM ITS FOR FILING OF APPEALS IN INCOME TAX CASES BEFORE VARIOUS APPELLATE FORUMS. HE FURTHER SUBMITTED THAT THE EARLIER CBDT CIRCULAR NO.03/2019 DATED 11.07.2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BEFORE THE TRIBUNAL AT RS.20 LAKHS. SUCH LIMIT HAS BEE N ENHANCED IN THE RECENT CBDT CIRCULAR DATED 08.08.2019 (SUPRA) FROM RS.20 LAKHS TO RS. 50 LAKHS. THUS, THE TAX EFFECT ON THE ADDITION IS LESS THAN RS.50 LAKHS. 15 LTE 50 LAKHS GROUP OF CASES 3. THE LD. ARS REPRESENTING SEVERAL ASSESSEES FILED THEIR RESPECTIVE APPLICATIONS SEEKING PER MISSION TO WITHDRAW THEIR C ROSS OBJECTION S IN VIEW OF WITHDRAWAL OF APPEALS BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. 4. BOTH SIDES HEARD. THE REVENUE IS IN APPEAL AGAINST THE RESPECTIVE ORDERS OF LD. CIT(APPEALS) IN DELETING THE ADDITIONS. UNDISPUTED LY, THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08.08.2019 (SUPRA.) HAS AMENDED PARA 3 OF CIRCULAR NO.3 OF 2018 DATED 11.07.2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING APPEALS BY THE DEPARTMEN T BEFORE THE TRIBUNAL. SINCE THE LD. DR AND LD. ARS FILED APPLICATIONS FOR WITHDRAWAL OF APPEALS AND CROSS OBJECTIONS , WE ACCORDINGLY, PERMIT THEM TO WITHDRAW ALL THE APPEALS AND CROSS OBJECTIONS . ACCORDINGLY, ALL THE APPEALS AND CROSS OBJECTIONS ARE BEI NG DISMISSED AS WITHDRAWN. 5. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL, WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 16 LTE 50 LAKHS GROUP OF CASES 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 6 . IN THE COMBINED RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED AND CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER , 2019. SD/ - SD/ - PARTHASARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 6 TH NOVEMBER , 2019 . GCVSR /SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5 . , , , / DR, ITAT, RAIPUR BENCH, RAIPUR . 6. / GUARD FILE. / BY ORDER, //TRUE COPY// SENIOR PRIVATE SECRETARY , / ITAT, RAIPUR . 17 LTE 50 LAKHS GROUP OF CASES DATE 1 DRAFT DICTATED ON 0 6 . 11 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 . 11 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER
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