Assistant Commissioner of Income-tax, Circle - 11, Pune V. Ignify Software Private Limited, Pune

ITA 1471/PUN/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4333 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 1 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 09-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: ORS IGNIFY SOFTWARE PVT LTD
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM SL. NO. ITA N UMBER NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 1471/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 11, PUNE IGNIFY SOFTWARE PVT. LTD., 401, C' WING, 4 TH FLOOR, KPTC BUILDING, FATIMANAGAR, WANOWRIE, PUNE 411013 PAN: AAACZ1544R 2008 - 09 2 1502/PUN/2017 THE INCOME TAX OFFICER, WARD 6(3), PUNE SHRI RAHUL RAMESH JORI, L/H SMT. JAYASHRI RAMESH JORI, 1039, MARGI GALLI, BUDHWAR PETH, PUNE 411002 PAN: ABKPJ7883R 2010 - 11 3 1637/PUN/2017 THE INCOME TAX OFFICER, WARD 1, BEED, DHANASHR I BIGARSHETI NAGARI SAH. PAT SANSTHA LTD. BEHIND SHANI MANDIR, MAIN ROAD, ASHTI - 414202 DIST. BEED. PAN:AAAAD4066E 2014 - 15 4 1661/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 10, PUNE VIKERS SYSTEMS INTERNATIONAL LTD., 145, OFF MUMBAI PUNE ROAD, P IMPRI, PUNE - 411018 PAN: AAACV8426E 2004 - 05 5 2098/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, NASHIK SAMARTH ARCADES PVT. LTD., FLAT NO.A - 3, ARDAR CO - OP. HOUSING SOCIETY, BESIDES HOTEL EMERALD PARK, SHARANPUR LINK ROAD, NASHIK - 422002 PAN: AAL CS1450N 2013 - 14 6 2100/PUN/2017 INCOME TAX OFFICER, WARD 1(4), JALGAON M/S. SHRI SANT DNYANESHWAR NAGARI SAH. PATSANSTHA, NAVI PETH, JALGAON. PAN:AABAS4499K 2010 - 11 7 2101/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, JALGAON SHRI MANISH ISHWA RLAL JAIN, 169, JOHARI BAZAR, BALAJI PETH, JALGAON 425001 PAN: AADPL1003H 2013 - 14 8 2274/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, SANGLI M/S. USHAKAL NURSING HOME OPP. ZILLA PARISHAD, MIRAJ ROAD, SANGLI. PAN: AAAFU3575A 2013 - 14 9 2289/ PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE M/S. AUM HOUSING 109, BRAMHA GARDEN, BUND GARDEN ROAD, PUNE - 411001 PAN: AAKFA4028N 2011 - 12 1 471 /PUN/201 7 & ORS IGNIFY SOFTWARE PVT. LTD. & ORS 2 10 2346/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, KOLHAPUR KOLHAPUR MOTOR MALAK SANG H LTD., 2113, OLD P.B. ROAD, KOLHAPUR PAN: AAACK7444D 1997 - 98 11 2351/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, NASHIK SHRI VILAS RASIKLAL SHAH 4 TH FLOOR, ABHYANKAR TOWER, M.G. ROAD, NASHIK - 422001 PAN: AFCPS6278M 2014 - 15 12 - 13 2412/PUN/20 17 & 2414/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, ICHALKARANJI CIRCLE, ICHALKARANJI ASHOK CHANNAPPA BHASME 9/639, PLOT NO.1244, STATION ROAD, ICHALKARANJI, DIST.KOLHAPUR 416115 PAN: AEOPB8246H 1998 - 99 2001 - 02 1 4 24 29 /PUN/2017 THE ASST. COMMISSIO NER OF INCOME TAX, CIRCLE 6, PUNE SHREE ASHTVINAYAK GLASS PVT. LTD., A - 520, 5 TH FLOOR, MARVEL VISTA, S.NO.599A/598/593A, CTS LULLA NAGAR, KONDHWA, PUNE 411048 PAN:AALCS8566K 2013 - 14 15 2440/PUN/2017 INCOME TAX OFFICER (EXEMPTION), WARD 1, PUNE SHRI AG AMODHARAK DEVARDHI JAIN, AGAM MANDIR TRUST, SR. NO.122, VARDHMAN NAGAR, KATRAJ, PUNE - 411046 PAN:AAETS2139J 2011 - 12 16 2469/PUN/2017 INCOME TAX OFFICER, WARD 5(4), PUNE SHRI VIJAY MAHADEO GUJAR, 85, MANGALWAR PETH, BHOR, PUNE - 412206 PAN: ABEPG6885G 2011 - 12 17 2484/PUN/2017 INCOME TAX OFFICER, WARD 3, SATARA M/S. SHRI BHAIRAVNATH MULTISTATE CO - OP. CREDIT SOCIETY LTD., PHALTAN, 48, LAXMINAGAR, DECCAN CHOWK, PHALTAN, TAL - PHALTAN, DIST. SATARA 415523 PAN: AAEAS8344J 2014 - 15 18 2511/PUN/2017 INCOME TAX O FFICER, WARD 5(1), PUNE SHRI AJIT LALCHAND LUNAWAT 3, SUPERSHWANATH SOC. BUILDING, NO.2, MARKET YARD ROAD, GULTEKADI, PUNE 411037 PAN: AAGPL4159D 2013 - 14 19 2531/PUN/2017 INCOME TAX OFFICER (EXEMPTION), WARD - 1, PUNE SHREE MEDICAL FOUNDATION, 1247, APT E ROAD, DECCAN GYMKHANA, PUNE - 411004 PAN: AAATS5765Q 2008 - 09 20 2599/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 14, PUNE M/S. MY CAR PUNE PVT.LTD., SR. NO.131, MUMBAI - BANGALORE BY PASS, WAKAD, PUNE 411057 PAN: AAECM2713M 2012 - 13 21 2872/PUN/2 017 THE ASST. COMMISSIONER OF INCOME TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR SHRI KAILASH TATYARAM SHINDE, ANUJ CHOWK, DAUND ROAD, A/P KASHTI, TAL. SHRIGONDA, DIST. AHMEDNAGAR - 414701 PAN: BMQPS1150Q 2014 - 15 1 471 /PUN/201 7 & ORS IGNIFY SOFTWARE PVT. LTD. & ORS 3 22 3049/PUN/2017 INCOME TAX OFFICER, WARD 1(1), SAN GLI SMT. NILIMA BHALCHANDRA PATIL, PLOT NO.23, KORE SILVER, MADHUBAN COLONY, VISHRAMBAG, DIST. SANGLI - 416415 PAN: ALPPP6687G 2014 - 15 23 3052/PUN/2017 INCOME TAX OFFICER, WARD 2(3), AURANGABAD SHRI ABHISHEK RAMANAND MODANI, 92, SAPHALYA, VENKATESH NAGAR , OPP. SFS SCHOOL, JALNA ROAD, AURANGABAD. PAN: ARVPM0328D 2014 - 15 24 3109/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE M/S. SRIVENK INVESTMENTS AND FINANCE PVT. LTD., VENKATESHWARA HOUSE, S.NO.114/A/2, PUNE - SINHAGAD ROAD, PUNE - 411030 P AN: AACCS7604R 2006 - 07 / APPELLANT BY : S HRI SANJEEV GHEI / RESPONDENT BY : SHRI ANAND KANKARIYA SL. NO.1 SHRI M.K. KULKARNI SL. NOS. 10, 12, 13 SHRI PRATIK B. SARDBHOR SL. NO. 15 NONE SL. NOS. 2 9, 1 1, 14, 16 - 24 / DATE OF HEARING : 01 . 0 8 .201 8 / DATE OF PRONOUNCEMENT: 01 . 0 8 .201 8 / ORDER PER SUSHMA CHOWLA, J M : TH IS BUNCH OF APPEAL S FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER / S OF CIT (A) , RELATING TO DIFFERENT ASSE SSMENT YEAR /S AGAINST RESPECTIVE ORDER /S PASSED UNDER DIFFERENT SECTION /S OF THE INCOME - TAX ACT , 1961 (IN SHORT THE ACT) . 2. THIS BUNCH OF APPEALS FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEE ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DIS POSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 1 471 /PUN/201 7 & ORS IGNIFY SOFTWARE PVT. LTD. & ORS 4 3. THE CBDT VIDE CIRCULAR NO.3/2018 , DATED 11 . 07 . 2018 HAS REVISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFECT I N DISPUTE IN THE CAPTIONED APPEAL S IS STATED TO BE BELOW THE MONETARY LIMIT OF 20.00 LA KHS SPECIFIED IN THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA). 4 . IN THIS BACKGROUND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS REQUIRED TO STATE THEI R POSITION; THEY HA VE NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED APPEAL S ARE PROTECTED BY ANY OF THE EXCEPTIONS PROVIDED IN PARA 10 OF THE CIRCULAR (SUPRA). 5 . WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEAL S , THIS BUNCH OF APPEAL S ARE DEEMED TO BE WITHDRAWN/NOT PRESSED AS THEIR FILING IS IN CONTRAVENTION OF THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE - INSTITUTION OF APPEAL S , IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEAL S ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 6 . IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA), THE CAPTIONED AP PEAL S OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 7 . IN THE RESULT, ALL THE APPEAL S OF REVENUE ARE DISMISSED . ORDER PRONOUNCED ON THIS 1 ST DAY OF AUGUST , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 1 ST AUGUST , 201 8 . SB/G CVSR 1 471 /PUN/201 7 & ORS IGNIFY SOFTWARE PVT. LTD. & ORS 5 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CONCERNED CIT(A); 4. THE CONCERNED PR. CIT /CIT ; 5. 6. , , / DR A , ITAT, PUNE ; / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE