Appeal Details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 4344 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 3 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
02-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
B
Assessment Year
2011-2012
Appeal Filed On
29-05-2017
Judgement Text
, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B, PUNE . , , , BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AW ASTHY, JM SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 1893/PUN/2012 ITO, WARD-1(2), NASHIK SHRI SAMPAT NAMDEO GHORPADE, P.NO.10-11, S.NO.791/1A, VISHWAS BUNGLOW, SADGURU NAGAR, NASHIK 422 009 PAN : AHOPG2399B 2009-10 2-3 863/PUN/2016 & CO NO.30/PUN/2016 ITO, WARD-1(5), JALGAON SHRI SATYANARAYAN MENICHAND DAGA, PROP. OF SUDARSHAN ALLIED INDUSTRIES, 135, ADARSH NAGAR, JALGAON PAN : AAMPD6601J 2009-10 4 617/PUN/2017 ITO, WARD-6(1),PUNE SHASTRI CONSTRUC TIONS PVT. LTD., 1404, SHUKRAWAR PETH, NEAR BADAMI HAUD CHOWK, PUNE 411 002 PAN : AACCS6001Q 2012-13 5-6 1103/PUN/2017 & CO NOS.38/PUN/2018 ITO, WARD-1(1), PUNE AONE ANIKET INFRACON PVT. LTD., SHOP NO.7, LAXMI TERRACE, HISSA NO.1/2, CTS NO.905, KARVENAGAR, PUNE-411052 MAHARASHTRA PAN : AAGCA1261Q 2007-08 7-8 1104/PUN/2017 & CO NOS.39/PUN/2018 ITO, WARD-1(1), PUNE AONE ANIKET REALTIES PVT. LTD., OFFICE NO.7, VEDANT BUILDING, 1015, SADASHIV PETH, PUNE 411 030 PAN : AAGCA1260R 2007-08 9 1143/PUN/2017 ITO, WARD-5, NEW PANVEL SHRI RAIS AHMED AMIRMIYA PATEL, HOUSE NO.1046, AT OWE, KHARGHAR, DIST. RAIGAD 410210 PAN : BHEPP4938A 2012-13 10 1199/PUN/2017 ITO, WARD-5, NEW PANVEL SHRI ARVIND DWARKADAS PUROHIT, PROP. M/S. SOHAM ENTERPRISES, G-19, SECTOR-12, KHARGHAR, NAVI MUMBAI, DIST. RAIGAD 410210 PAN :AAHPP6890L 2011-12 11 1363/PUN/2017 ITO, WARD-2(4), AURANGABAD SHRI RAJESH ATMARAM SARKATE, FLAT NO.5 & 6, PLOT NO.68, PAYAL APARTMENT, VIDYANAGAR, JALNA ROAD, AURANGABAD PAN : AEOPS4108M 2011-12 2 12-13 1376/PUN/2017 & CO NO.34/PUN/2018 DCIT, CIRCLE-2, NASHIK SHRI RAJNISH VASANTRAO NAGARKAR, PLOT NO.4, SURVEY NO.548/2A, MANVATA CANCER CLINIC, MAHAMARG, MUMBAI AGRA ROAD, NASHIK 422 002 PAN : AAKPN9216H 2014-15 14 1378/PUN/2017 ITO, WARD-2(3), NASHIK SHRI DINKAR DADA NIKAM, AT POST SHIVDI UGAON, TALUKA NIPHAD, DIST. NASHIK 422 303 PAN : AOAPN9177K 2014-15 15 1392/PUN/2017 ITO, WARD-1(3), JALGAON SHRI RAMESH RAMKRISHNA MAHAJAN, H.NO.38030, KHALCHI AALI, ROTEWADA, NASHIRABAD, JALGAON 425 309 PAN : BRMPM2388H 2013-14 16 05/PUN/2018 ITO, WARD-2(3), JALGAON SMT. PRATIBHA RAJENDRA CHAUDHARI, PATIL WADA, BEHIND SBI, WAKI ROAD, JAMNER, DIST. JALGAON PAN : AGYPC1217F 2012-13 17-19 41 TO 43/PUN/2018 ACIT, CIRCLE-2, NASHIK SAMARTH ARCADES PVT. LTD., FLAT NO. A-3, ARDAR CO-OP. HSG. SOC., BESIDES HOTEL EMERALD PARK, SHARANPUR LINK ROAD, NASHIK 422 002 PAN : AALCS1450N 2008-09 2009-10 2010-11 20 44/PUN/2018 ITO, WARD-1, RATNAGIRI SHRI GAJANAN SHANKAR JADHAV, SUPER BAZAR, JAWAHAR CHOWK, RAJAPUR, DIST. RATNAGIRI 416702 PAN : AFZPJ8027L 2009-10 21 128/PUN/2018 ACIT, CIRCLE-6, PUNE SINTO ENGINEER ING INDIA PVT. LTD., SHOP NO.43-46, VASTUSHREE COMPLEX, NEAR MARKET YARD, BEHIND HYDE PARK, BIBVEWADI, PUNE 411 037 PAN AAPCS3981E 2012-13 22 220/PUN/2018 ACIT, CIRCLE-2, KOLHAPUR IMAGE INDUSTRIES (INDIA) PVT. LTD., (FORMERLY KNOWN AS WARANA FOOD PRODUCTS PVT. LTD.), A/P. TOP SAMBHAPUR, TAL. HATKANANGALE DIST. KOLHAPUR PAN : AAACW6880B 2007-08 23 251/PUN/2018 ACIT, CIRCLE-6, PUNE SUNORAY SOLUTI ONS PVT. LTD., PLOT NO.17, SADANAND SOCIETY, SINGAM NAGAR, BIBVEWADI, PUNE 37 PAN : AAZPR9199L 2013-14 24 449/PUN/2018 ITO, WARD & TPS, PARBHANI M/S. TADESHWAR AUTOMOBILES, H.NO.1907, WARD NO.17, TADESHWAR NAGAR, GANGAKHED ROAD, 2013-14 3 PARBHANI PAN :AADFT8314R 25 550/PUN/2018 ITO, WARD-2, DHULE PRAVIN JAGANNATH PATIL, 21, CHANDRARTRY HOUSING SOCIETY, GONDUR ROAD, DEOPUR, DHULE 424001 PAN : ACLPP8421B 2010-11 26 758/PUN/2018 ITO, WARD-4, SATARA SHRI DATTATRAY SARJERAO DHAMAL, AP/ ASAWALI, TALUKA KHANDALA, DIST. SATARA - 412802 PAN : AHHPD2620B 2014-15 27 909/PUN/2018 ITO, WARD-2(2), JALGAON LATE DHARMA KAUTIK SANDANSHIV, L/H. SANJEEV DHARMA SANDANSHIV, PLOT NO.10B, SURBHI COLONY, AMALNER, JALGAON 423401 DIST. JALGAON PAN : BOPPS3511C 2005-06 / APPELLANT (S) BY : SHRI PANKAJ GARG / RESPONDENT (S) BY : SHRI ABHAY AVCHAT SL.NO.1 SL.NO.3 (WITHDRAWAL LETTER) NONE : SL.NO.2, 4-27 DATE OF HEARING : 02.08.2018 / DATE OF PRONOUNCEMENT: 02.08.2018 / ORDER PER BENCH : THESE BUNCH OF APPEALS BY THE REVENUE ARE AGAINST R ESPECTIVE ORDERS OF THE COMMISSIONER OF INCOME TAX (APPEALS) FOR THE AS SESSMENT YEAR/S MENTIONED IN THE TITLE AGAINST THE NAME OF EACH OF THE SAID 2 4 ASSESSEES. THREE ASSESSEES HAVE FILED CROSS OBJECTIONS IN THE APPEALS FILED BY THE DEPARTMENT. THE IMPUGNED ORDER/S HAVE BEEN PASSED UNDER DIFFERENT S ECTION/S OF THE INCOME-TAX ACT, 1961 (IN SHORT THE ACT). THESE BUNCH OF APPEALS FILED BY THE REVENUE RELATI NG TO DIFFERENT ASSESSEES WERE HEARD TOGETHER AND ARE BEING DISPOSE D OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 4 2. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.20 18 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPART MENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. AS PER THE CIRCULAR (SUPRA), THE MONETARY LIMIT OF TAX EFFECT FOR FILING APPEALS BEFORE THE TRIBUNAL BY THE DEPAR TMENT HAS BEEN RAISED TO RS.20 LAKHS. 3. THE LEARNED DEPARTMENTAL REPRESENTATIVE FURNISHE D A TABLE GIVING THE DETAILS OF TAX EFFECT INVOLVED IN EACH OF THE APPEA LS MENTIONED IN TITLE AND THE TAX EFFECT IN THE CAPTIONED APPEALS IS UNDISPUTEDLY BEL OW THE MONETARY LIMIT OF RS.20 LAKHS. WITHOUT GOING INTO THE MERIT OF THE ISSUES R AISED IN THE CAPTIONED APPEALS, WE FIND THE ADJUDICATION ON MERITS BECOMES AN ACADE MIC EXERCISE AS THESE BUNCH OF APPEALS ARE DEEMED TO BE WITHDRAWN/NOT PRE SSED IN ACCORDANCE WITH THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SH ALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL/S W ITH THE REQUISITE MATERIAL INDICATING THAT THE APPEALS ARE PROTECTED BY THE EX CEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 4. THE ASSESSEES AT SL.NOS.3, 6 AND 8 OF THE LIST H AVE FILED THE CROSS OBJECTIONS ARISING OUT OF ITA NOS.836/PUN/2016, 110 3/PUN/2017 AND 1104/PUN/2017 RESPECTIVELY. WITH REFERENCE TO THE ASSESSEE AT SL.NO.3, LD. AUTHORIZED REPRESENTATIVE, SHRI SUNIL GANOO FILED A LETTER DATED 02-08-2018 WITHDRAWING THE CROSS OBJECTION NO.30/PUN/2016. AC CORDINGLY, THE SAID CO NO.30/PUN/2016 IS DISMISSED AS WITHDRAWN. WITH REGARD TO THE CROSS OBJECTION NOS. 38 AND 39/P UN/2018 AT SL.NO.6 AND 8 OF THE LIST, WE FIND THAT THE SAME MERELY SUP PORTS THE RESPECTIVE ORDERS OF CIT(A). SINCE THE APPEALS OF THE REVENUE ARE DISMI SSED, THE CORRESPONDING 5 CROSS OBJECTIONS ARE ALSO DISMISSED AS ACADEMIC. T O SUM UP, ALL THESE CROSS OBJECTIONS STAND DISMISSED. 5. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DAT ED 11.07.2018 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE NUMBERING 27 ( 24 +3) ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D CROSS OBJECTIONS BY THE RESPECTIVE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 02 ND DAY OF AUGUST, 2018. SD/- SD/- ( /VIKAS AWASTHY) ( . /D. KARUNAKARA RAO) /JUDICIAL MEMBER /ACCOUNTANT MEMBER / PUNE; / DATED : 02 ND AUGUST, 2018. SATISH ! ! ! ! / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT (A) 4. THE CONCERNED PR. CIT/CIT 5. , , B , / DR, ITAT, B BENCH, PUNE. 6. / GUARD FILE. / BY ORDER, // TRUE COPY // /SENIOR PRIVATE SECRETARY , / ITAT, PUNE
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