ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR V. M/S SHRIGOPAL RAMESHKUMAR SALES PVT. LTD , NAGPUR

ITA 134/NAG/2018

AI Insights

The Income Tax Appellate Tribunal in Nagpur heard multiple appeals filed by the Revenue against various respondents concerning different assessment years. The appeals were based on orders passed by the Commissioner of Income Tax (Appeals)-3, Nagpur. However, the Tribunal found that the tax effect involved in these appeals was below the monetary limit prescribed by the CBDT Circular No. 17/2019, dated 08-08-2019, and did not fall under any exceptions provided in the circular. Consequently, the Tribunal dismissed all the appeals as not maintainable, with a provision allowing the Revenue to file for restoration of the appeals if necessary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128875 (ITAT-NAGPUR)
• Duration Of Justice: 5 year(s) 1 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-07-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 29-05-2018
• Laws Referred To: CBDT Circular No. 17/2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

आयकर अपीलीय अधिकरण न्यायपीठ नागपूर में । IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR (Through Virtual Court) BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1 134/NAG/2018 Asstt. CIT, Central Circle-1(3), Nagpur M/s. Shrigopal Rameshkumar Sales Pvt. Ltd., 1 st Floor, Sarvodaya Cloth Market, Gandhibagh, Nagpur PAN : AABCS9226J 2014-15 2 136/NAG/2018 Asstt. CIT, Central Circle-1(3), Nagpur Smt. Saroj Ramesh Rander, 1 st Floor, Sarvodaya Cloth Market, Gandhibagh, Nagpur PAN : AAKPR0537M 2009-10 3 138/NAG/2018 Asstt. CIT, Central Circle-1(3), Nagpur Shri Ramesh Bhagirath Rander (HUF), 1 st Floor, Sarvodaya Cloth Market, Gandhibagh, Nagpur PAN : AABHR9739Q 2009-10 4 145/NAG/2018 Asstt. CIT, Central Circle-1(1), Nagpur Smt. Chandadevi S. Agrawal, 150, Agrawal Building, Ravi Nagar Chowk, Nagpur PAN : ABEPA0200F 2013-14 5 146/NAG/2018 Asstt. CIT, Central Circle-1(1), Nagpur Smt. Chandadevi S. Agrawal, 150, Agrawal Building, Ravi Nagar Chowk, Nagpur PAN : ABEPA0200F 2015-16 6 147/NAG/2018 Asstt. CIT, Central Circle-1(1), Nagpur Shri Jugnu S. Agrawal, 150, Agrawal Building, Ravi Nagar Chowk, Nagpur PAN : ABDPA6035F 2013-14 Assessee by : Sl. Nos. 1 to 3 - Shri Vijay Chandak, Sl. Nos. 4 to 6 - Shri Mukesh Agrawal Revenue by : Sl. Nos. 1 to 3 - Shri Amol Khairnar Sl. Nos. 4 to 6 - Smt. Rashmi Mathur सुनवाई की तारीख / Date of Hearing : 27-07-2023 घोषणा की तारीख / Date of Pronouncement : 28-07-2023 2 ITA Nos. 134, 136, 138, 145, 146 & 147/NAG/2018 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : All these appeals filed by the Revenue against the separate order dated 26-03-2018 and 23-03-2018 passed by the Commissioner of Income Tax (Appeals)-3, Nagpur [‘CIT(A)’] in respect of above mentioned assessment years. 2. Admittedly, the tax effect involved in all the 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 all the appeals fails and all the appeals are not maintainable. Therefore, all the 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 all the appeals to the file. 3. In the result, all the above appeals of Revenue are dismissed. Order pronounced in the open court on 28 th July, 2023. Sd/- Sd/- (R.S. Syal) (S.S. Viswanethra Ravi) VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 28 th July, 2023. रदव 3 ITA Nos. 134, 136, 138, 145, 146 & 147/NAG/2018 आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A)-3, Nagpur. 4. The Pr. CIT(Central), Nagpur. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, नागपूर, / DR, ITAT, 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