Income-tax Officer, V. M/s. Niphad Nagar Sahakari Pathsanshta Ltd., Nashik

ITA 22/PUN/2015

• Counselvise Citation: [2015] 134 COUNSELVISE.COM (IT) 0609 (ITAT-PUNE)
• Duration Of Justice: 11 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2011-2012
• Appeal Filed On: 06-01-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHEERAJ KUMAR JAIN
• Keywords: Tax effect
• Section: 12A

Judgement Text

, IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE !' # BEFORE SHRI R.K. PANDA, AM AND SHRI VIKAS AWASTHY, JM SL. NO. ITA NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 1 569 /PN/201 4 DY. CIT, CIRCLE - 1, NASHIK BAPHANA JEWELLERS PVT. LTD., 4, SUYOJIT SANKUL, SHARANPUR ROAD, TILAK WADI CORNER, NASHIK-422002 PAN NO. AABCB9191P 20 10 - 11 2 1 155 /PN/201 5 ACIT, CIRCLE - 10, PUNE SAI SERVICE STATION LTD., MUMBAI-PUNE ROAD, FUGEWADI, PUNE PAN NO. AABCS4998M 200 8 - 09 3 1 156 /PN/201 5 ACIT, CIRCLE - 10, PUNE SAI SERVICE STATION LTD., MUMBAI-PUNE ROAD, FUGEWADI, PUNE PAN NO. AABCS4998M 200 9 - 10 4 292/PN/2015 DCIT, CIRCLE - 10, PUNE SAI SERVICE STATION LTD., MUMBAI-PUNE ROAD, FUGEWADI, PUNE PAN NO. AABCS4998M 20 10 - 11 5 1611/PN/2015 ACIT, CIRCLE - 3, PUNE SHRI ABHAY KANTILAL SHAH, AMRUT CHAMBERS, 1216/7, SHIVAJI NAGAR, F.C. ROAD, PUNE-411004 PAN NO. ACMPS4481K 2007 - 08 6 930/PN/2015 DCIT, CIRLCE - 10, PUNE T - 3, ENERGY SERVICES INDIA PVT. LTD., D-II/65-1, MIDC, TELCO ROAD, CHINCHWAD, PUNE-411019 PAN NO. AACCT9805F 2010 - 11 7 1 116 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 1999 - 2000 8 1 117 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2000 - 01 9 1 118 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2001 - 02 10 1 119 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2002 - 03 2 1 1 1 120 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2003 - 04 1 2 1 121 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2004 - 05 13 1 122 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2005 - 06 14 1 123 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2006 - 07 15 1 124 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2007 - 08 16 1 125 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2008 - 09 17 1 126 /PN/201 5 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI ARISH SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5125F 2009 - 10 18 1105/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 1999 - 2000 19 1106/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2000 - 01 20 1107/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2001 - 02 21 1108/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2002 - 03 22 1109/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR 2003 - 04 3 PAN NO. AAYPB5123D 23 1110/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2004 - 05 24 1111/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2005 - 06 25 1112/PN/20 15 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2006 - 07 26 1113/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2007 - 08 27 1114/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2008 - 09 28 1115/PN/2015 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI SMT. SHAHANAZ SHOUKAT BAGWAN, 6/464, NEAR JAYSHREE SIZING, SANGLI ROAD, ICHALKARANJI, KOLHAPUR PAN NO. AAYPB5123D 2009 - 10 29 1237/PN/2015 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI DANAWADI KUTUBUDDDIN SHAHABUDDIN, PLOT NO. 545, 17 TH LANE, NEW MARATHA BANK, JAYSINGPUR-416101, PAN NO. AIRPD4710D 2003 - 04 30 263/PN/2015 ITO, WARD - 1, KUDAL SHRI KRISHNA GAJANAN KESARKAR, A/P. KALMATH, TAL:KANKAVALI, SUNDHUDURG- 416602 PAN NO. ABTPK5317L 2009 - 10 31 264/PN/2015 ITO, WARD - 1, KUDAL SHRI KRISHNA GAJANAN KESARKAR, A/P. KALMATH, TAL : KANKAVALI, SUNDHUDURG- 416602 PAN NO. ABTPK5317L 2011 - 12 32 1298/PN/2015 ITO, WARD - 1(1), NASHIK M/S. ASHOKA BRIDGEWAYS, S. NO. 861, ASHOKA HOUSE, ASHOKA MARG, WADALA, NASHIK-422011 PIN NO. AAOFA2643K 2011 - 12 33 2277/PN/2014 ITO, WARD - 9(1), PUNE SHRI HIRAMAN NIVRUTTI BHUJBAL, FLAT NO. 7, LALIT PARK, TANAJI NAGAR, CHINCHWAD, PUNE-411033 PAN NO. AAUPB5023C 2008 - 09 4 34 2278/PN/2014 ITO, WARD - 9(1), PUNE SHRI HIRAMAN NIVRUTTI BHUJBAL, FLAT NO. 7, LALIT PARK, TANAJI NAGAR, CHINCHWAD, PUNE-411033 PAN NO. AAUPB5023C 2010 - 11 35 1459 /PN/201 4 ITO - WARD - 3(1), DHULE SHRI MILIND YASHWANTRAO DESALE, BARVE SHOPPING CENTER, GARUD BAUG, DHULE, PAN NO. AAKPD2705R 200 7 - 08 36 1379 /PN/2014 DCIT, CIRCLE 8, PUNE M/S. VAISHNAVI ASSOCIATES, A - 101, S. NO. 252, SAI GRACE, PIMPRI-CHINCHWAD LINK ROAD, CHINCHWAD, PUNE-33 PAN NO. AAFFV5652E 2009 - 10 3 7 1371 /PN/2014 ITO, WARD - 1(1), NASHIK DHANLAXMI GRAMIN BIGERSHETI SAHAKARI PATSANSTHA LIMITED, SAHAKAR BHAVAN, NAYGAON, TAL. SINNAR, DISTT.-NASHIK PAN NO. AAAAD1314P 2010 - 11 38 1479 /PN/2014 ACIT, ICHALKARANJI CIRCLE, ICHALKARANJI KHARGE UDDHAV SHANKAR (HUF), PROP.: SHRI SIDDHESHWAR AGENCY, 16/568, SANGRAM CHOWK, ICHALKARANJI, TAL.: HATKANANGLE, KOLHAPUR PAN NO. AAAHU2949G 20 09 - 10 39 1 527 /PN/201 4 ACIT, CENTRAL CIRCLE-1, NASHIK SHRI SURESH MAHADEV, P. NO. 6, S. NO. 62/4/1, BEHIND FRANK PINTO COLONY, SWAMI SAMARTH NAGAR, NASHIK PAN NO. AABPW24292K 20 11 - 12 4 0 1 696/ PN/201 4 ACIT, CIRCLE - 1, KOLHAPUR M/S. S.S. BUILDERS AND DEVELOPERS, 798 A-1, ARYASH CHAMBERS, POOL GALLI, RAVIWAR PETH, KOLHAPUR PAN NO. ABDFS2718K 20 06 - 07 41 1 754 /PN/2014 DCIT, CIRCLE - 10, PUNE THERMAX LTD., 14, BOMBAY - PUNE ROAD, THERMAX HOUSE, WAKDEWADI, PUNE PAN NO. AAACT3910D 1993 - 94 42 1802 /PN/2014 ACIT, CIRCLE - 1, JALGAON PARADISE POLYMERS LTD., 4, LUNKAD TOWERS, NEAR GPO OFFICE, JILHA PETH, JALGAON PAN NO. AABCP3558L 200 3 - 04 43 1 877 /PN/201 4 ITO, WARD - 1(2), NASHIK M/S. NIPHAD NAGAR SAHAKARI PATSANSTHA LTD., UGAON ROAD, NIPHAD, NASHIK PAN NO. AAFFN6079B 20 10 - 11 44 12 35 /PN/201 5 DCIT, CENTRAL CIRCLE-1(1), PUNE M/S. COMMON WEALTH DEVELOPERS PVT. LTD., 601, ORBIT PLAZA, NEW PRABHADEVI ROAD, MUMBAI PAN NO. AACCC9426H 20 10 - 11 5 45 1254/PN/2015 ACIT, CIRCLE - 1, SOLAPUR SHRI BALASAHEB MAHADEV ERANDE, C/O HOTEL BLUE DIAMOND, MIRAJ ROAD, A/P. SANGOLA, SOLAPUR PAN NO. AAAPE6324R 2008 - 09 46 1396/PN/2015 ITO, WARD - 1(2), NASHIK NIPHAD NAGARI SAHAKARI PATSANSTHA LTD., 10, UGAON ROAD, AT POST: NIPHAD, NASHIK-422209 PAN NO. AAFFN6079B 2012 - 13 47 1566/PN/2015 ITO, WARD - 1(1), NASHIK M/S. ANAND NAGARI SAHAKARI PAT. MARYADIT, NEAR JAIN BHAVAN, ARTILLERY CENTER ROAD, NASHIK ROAD, NASHIK- 422101 PAN NO. AAALA0059M 2012 - 13 48 1592/PN/2015 ACIT, CIRLCE - 3, AURANGABAD M/S YASHASHREE PRESS COMPS PVT. LTD., B-48, MIDC AREA, WALUJ, AURANGABAD- 431136 PAN NO. AAACY0908Q 2011 - 12 49 30/PN/2015 DCIT, CIRCLE - 2, JALGAON BHAVARILAL H. JAIN, C/O JAIN IRRIGATION SYSTEM, BAMBHORI, DISTT-JALGAON, PIN - 425001 PAN NO. AALPJ3436A 2005 - 06 50 31/PN/2015 DCIT, CIRCLE - 2, JALGAON BHAVARILAL H. JAIN, C/O JAIN IRRIGATION SYSTEM, BAMBHORI, DISTT-JALGAON, PIN - 425001 PAN NO. AALPJ3436A 2006 - 07 51 203/PN/2015 ITO, WARD - 2, JALNA M/S. MATOSHRI COTEX, MONDHA, TQ. PARTUR, JALNA- 431501 PAN NO. AANFM8490K 2008 - 09 52 163/PN/2015 DCIT, CIRCLE DHULE THE NANDURBAR MERCHANT CO - OP. BANK LTD., 1030, KANAIYA SMRUTI, GHEE BAZAR, NANDURBAR-425412 PAN NO. AAAJT1176E 2007 - 08 53 339/PN/2015 DCIT, CIRCLE - 7, PUNE TRANTER INDIA PVT. LTD., GAT NO. 127 & 128, DHINGRAJWADI, TALUKA : SHIRUR, OFF PUNE-NAGAR ROAD, PUNE-412208 PAN NO. AAFCA4598P 2008 - 09 54 297/PN/2015 DCIT, CIRCLE - 8, PUNE SHRI SAYYADHUSAIN MOHAMADSAMI CHAUDHARY, FLAT NO. E 201, MAHINDRA ROYAL STERLING, CTS NO. 6020, PIMPRI, PUNE-411018 PAN NO. ACNPC3430F 2009 - 10 55 368/PN/2015 ACIT, CIRCLE - 1, JALGAON MAHARASHTRA SOLVENT EXTRACTION PVT. LTD., C/O S.K. OIL INDUSTRIES, SHIVAJI NAGAR, JALGAON-425001 PAN NO. AADCM8466G 2011 - 12 6 56 581/PN/2015 ITO (EXEMPTION), WARD-1, NASHIK THE EVANGELICAL ALLIANCE MINISTRIES, TUTORS BUNGLOW, SHARANPUR ROAD, NASHIK- 422002 PAN NO. AAATT2558E 2010 - 11 57 212/PN/2015 ITO, WARD - 3, NANDED SHRI SANDEEP DHANRAJ AGARAWAL, C/O AGRAWAL TRADERS, RUKHMINI NAGAR, HIMAYATNAGAR, TQ.- HIMAYATNAGAR, NANDED- 431710 PAN NO. AJZPA5786B 2010 - 11 58 606/PN/2015 DCIT, CIRCLE - 7, PUNE M/S. SUBH MANGAL CONSTRUCTIONS, 326, ASHOKA VIJAY COMPLEX, 3 RD FLOOR, M.G. ROAD, PUNE-411001 PAN NO. AATFS8346L 2007 - 08 59 607/PN/2015 DCIT, CIRCLE - 7, PUNE M/S. SUBH MANGAL CONSTRUCTIONS, 326, ASHOKA VIJAY COMPLEX, 3 RD FLOOR, M.G. ROAD, PUNE-411001 PAN NO. AATFS8346L 2011 - 12 60 751/PN/2015 DCIT, CIRCLE - 2, PUNE SHRI KONDIBA K. JADHAV, SOMESHWAR WADI, TUKARAM NAGAR, PASHAN, PUNE-411008 PAN NO. AGNPJ7682C 2010 - 11 61 548/PN/2015 ACIT, CIRCLE - 2, KOLHAPUR LATE SUVARNADEVI VIKRAMSINH APARADH, L/H. VIKRAMSINH H APARADH, PRATISHKA, NIMBALKAR COLONY, KOLHAPUR-416002 PAN NO. ABDPA5164H 2009 - 10 62 545/PN/2015 ACIT, EXEMPTION CIRCLE, AURANGABAD SHRI NEMINATH JAIN BRAHAMCHARYA ASHRAM, NEMINAGAR, CHANDWAD, DISTT- NASHIK-423501 PAN NO. AABTS8423J 2006 - 07 63 1255/PN/2014 ITO, WARD - 1(3), JALNA SHRI SANJAY CHANDRAPRAKASH AGRAWAL, 18, AMBICA MARKET, JALNA-431203 PAN NO. ACOPA8381N 2001 - 02 64 1248/PN/2014 ITO, WARD - 2(3), AURANGABAD MR. RAMESH VITHALRAO PARDESHI, C/O M/S VIJAY MULTI SERVICES, OMKAR HSG. SOCIETY, PLOT NO. RX-13, BAJAJ NAGAR, MIDC WALUJ, AURANGABAD-431133 PAN NO. ACEPP8018R 2009 - 10 65 752/PN/2015 DY. CIT, CIRCLE - 2, PUNE SHRI KAILASH K. JADHAV, SOMESHWAR WADI, TUKARAM NAGAR, PASHAN, PUNE-411008 PAN NO. AGNPJ7683D 2010 - 11 7 66 637/PN/2015 ITO, WARD - 1(1), AURANGABAD DEKSON CASTING PVT. LTD., R.H. NO. 11, SARA NAGAR, N-1, CIDCO, AURANGABAD-431003 PAN NO. AACCD2881P 2010 - 11 67 549/PN/2015 ACIT, CIRCLE - 2, KOLHAPUR SMT. REKHADEVI VIKRAMSINH APARADH, L/H. VIKRAMSINH H APARADH, PRATISHKA, NIMBALKAR COLONY, KOLHAPUR- 416002 PAN NO. AARPA5359F 2009 - 10 68 979/PN/2015 ITO, WARD - 5, PANVEL M/S. RAJ TIMBER, AT: PALASPA PHATA, AHEAD WELCOME RESTAURANT, NEAR CHOKHI DHANI HOTEL, TAL: PANVEL, RAIGAD-410206 PAN NO. AAIFR2513B 2009 - 10 69 1067/PN/2015 DCIT, CIRCLE - 1, JALGAON SHRI MANISH ISHWARLAL LALWANI (JAIN), 169, BALAJI PETH, JOHARI BAZAR, JALGAON-425201 PAN NO. AADPL1003H 2009 - 10 70 1030/PN/2015 ACIT, CENTRAL CIRCLE-1, NASHIK SHRI NARENDRA RAMSWARUP SAKADWIPI, PLOT NO. 15, ANAND THIKAN OPP GANPATI MANDIR, SAVARKAR NAGAR, ANANDWALI, GANGAPUR ROAD, NASHIK-422013 PAN NO. ARIPS9816R 2010 - 11 71 2212/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 PAN NO. ABUPP6059P 2005 - 06 72 2213/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 PAN NO. ABUPP6059P 2006 - 07 73 2214/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 PAN NO. ABUPP6059P 2007 - 08 74 2215/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 PAN NO. ABUPP6059P 2008 - 09 75 2216/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 2009 - 10 8 PAN NO. ABUPP6059P 76 2217/PN/2014 ACIT, CENTRAL CIRCLE, KOLHAPUR SHRI BALASAHEB BHARAMGOUDA PATIL, R.S. NO. 4112, PATSON HOUSE, P.B. ROAD, SHAHAPUR, BELGAUM- 590003 PAN NO. ABUPP6059P 2010 - 11 77 10/PN/2015 DCIT, CIRCLE - 6, PUNE SHRI NITIN MADHUKAR RATHI, OFFICE NO. 1, PRESTIGE POINT, 283, SHUKRAWAR PETH, PUNE- 411002 PAN NO. AAZPR9199L 2009 - 10 78 22/PN/2015 ITO, WARD - 1(2), NASHIK M/S. NIPHAD NAGAR SAHAKARI PATHSANSTHA LTD., UGAON ROAD, NIHPAD, NASHIK- 422303 PAN NO. AAFFN6079B 2011 - 12 79 03/PN/2015 DCIT, CIRCLE - 1, NASHIK ZETEX ENGINEERS PVT. LTD., GUT NO. 178/2, SARUL, VIHOLI, NASHIK-422010 PAN NO. AAACZ2640L 2011 - 12 80 2133/PN/2014 ITO, WARD - 2(3), AURANGABAD MR. MOHD. KHALIQUE OSMAN, PROP. OF M/S. BABA KIRANA SHOP, NEAR LAXMI VINAYAK COLONY, OLD BAIJIPURA, AURANGABAD-431001 PAN NO. AJIPM3725D 2009 - 10 81 2306/PN/2014 ACIT, CENTRAL CIRCLE-1(2), PUNE SHRI MOTILAL HUNDRAJ SADARANGANI, MULTANIA HOUSE, PLOT NO. 13, HOTGI ROAD, NEAR KINARA HOTEL, SOLAPUR-413001 PAN NO. ACJPS2370J 2011 - 12 82 1996/PN/2014 ITO, WARD - 3(3), LATUR VISHAL VIVIDH KARYAKARI SEVA SAHKARI SANSTHA LTD., MAIN ROAD, CHAKUR, TAL.:CHAKUR, LATUR-413513 PAN NO. AAATV8052D 2010 - 11 83 1956/PN/2014 DCIT, CIRCLE - 3, PUNE SHRI AVINASH CONSTRUCTIONS, ABIL HOUSE, 2, RANGE HILL CORNER, GANESHKHIND ROAD, PUNE-411007 PAN NO. AAEFA6358H 2010 - 11 / APPELLANT BY : SHRI DHEERAJ KUMAR JAIN / RESPONDENT BY : SMT. DEEPA KHARE - SL. NOS. 1 T O 6 : SHRI M.K. KULKARNI SL.NOS. 07 TO 31 : SMT. SHEETAL GADIYA SL.NOS. 32 : SHRI V.L. JAIN SL.NOS. 33 & 34 : NONE SL. NOS. 35 TO 83 / DATE OF HEARING : 23.12.2015 / DATE OF PRONOUNCEMENT: 30.12.2015 9 $ / ORDER PER BENCH : THE PRESENT BUNCH OF APPEALS FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEES ARE DIRECTED AGAINST DIFFERENT ORDERS OF CIT(A), RELATING TO DIFFERENT ASSESSMENT YEARS MENTIONED THEREIN. 2. IN ALL THESE APPEALS FILED BY THE REVENUE, THE PRELIMINAR Y ISSUE RAISED IS THE TAX EFFECT INVOLVED IN INDIVIDUAL APPEALS NOT EX CEEDING RS.10 LAKHS, CONSEQUENT TO THE CIRCULAR ISSUED BY CBDT DA TED 10.12.2015. IN CONSULTATION WITH THE MEMBERS OF BAR AND T HE LEARNED DEPARTMENTAL REPRESENTATIVES FOR THE REVENUE, ISSUE / SE RVICE OF INDIVIDUAL NOTICES OF HEARING HAVE BEEN DISPENSED WITH AND THE NOTICES ARE ONLY THROUGH NOTICE BOARD, SINCE THE TAX EFFECT IN TH E ABOVE SAID APPEALS FILED BY THE REVENUE WAS BELOW RS.10 LAKHS. ALL THE ABOVE SAID APPEALS INVOLVING THE PRELIMINARY ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE LEARNED AUTHORIZED REPRESENTATIVES FOR THE ASSE SSEES AT THE OUTSET POINTED OUT THAT THE TAX EFFECT IN ALL THE APPEALS IS BELOW THE LIMIT OF RS.10 LAKHS AND CONSEQUENTLY, THE APPEALS FILED BY TH E REVENUE ARE TO BE DISMISSED, IN VIEW OF THE CBDTS CIRCULAR NO.21/ 2015, DATED 10.12.2015, WHERE IT HAS BEEN ANNOUNCED THAT SUBJECT TO CERTAIN INSTRUCTIONS, WHICH ARE NOT RELEVANT TO THE PRESENT CASE , NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN BY THE CIT(A) BEFORE THE TRIBUNAL, UNLESS THE TAX EFFECT EXCLUDING INTEREST EXCEEDS RS.10 LAKHS. IT IS FURTHER PROVIDED VIDE THE SAID CIRCULAR ITSELF 10 THAT THE SAID LIMIT WOULD BE APPLICABLE NOT ONLY TO ALL FUTURE TAX LITIGATIONS BUT EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN THE APPEALS DOES NOT EXCEED RS.10 LAKHS AND THE SAME S HALL NOT BE PRESSED OR WITHDRAWN. 4. THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE FAIRLY AGREED TO THE CONTENTIONS RAISED BY THE LEARNED AUTHOR IZED REPRESENTATIVES FOR THE ASSESSEES. IN THE APPEALS FILED B Y THE REVENUE WHERE NONE APPEARED, THE LEARNED DEPARTMENTAL REPRESEN TATIVE FOR THE REVENUE FAIRLY CONCEDED THAT THE TAX EFFECT IN THOSE CAS ES ARE ALSO BELOW RS.10 LAKHS. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. THE ISSUE ARISING IN THE PRESENT BUNCH OF APPEALS IS IN RELATION TO THE ADDITIONS, WHEREIN THE TAX EFFECT IN EACH OF THE YEAR IS LESS THAN RS.10 LAKHS. IN THIS BACKGROUND, WE HAVE TO CONSIDER THE CIRCU LAR NO.21/2015 DATED 10.12.2015 OF CBDT. THE CBDT VIDE THE S AID CIRCULAR HAS ANNOUNCED THAT SUBJECT TO CERTAIN EXCEPTIO NS, NO DEPARTMENTAL APPEAL WOULD BE FILED AGAINST THE RELIEF GIVEN B Y THE CIT(A) BEFORE THE TRIBUNAL, WHERE THE TAX EFFECT EXCLUDING INT EREST DOES NOT EXCEED RS.10 LAKHS. THE SAID INSTRUCTIONS ARE MADE A PPLICABLE NOT ONLY TO THE FUTURE APPEALS TO BE FILED BY THE REVENUE BU T EVEN TO THE PENDING APPEALS WHERE THE TAX INVOLVED IN EACH OF THE APP EAL DOES NOT EXCEED RS.10 LAKHS, THE SAME ARE INSTRUCTED NOT TO BE P RESSED OR TO BE WITHDRAWN BY THE REVENUE. IN VIEW THEREOF, WHERE AN APP EAL IS PENDING BEFORE THE TRIBUNAL, IRRESPECTIVE OF THE YEAR TO WH ICH IT RELATES, THE SAID INSTRUCTIONS OF THE CBDT WOULD BE APPLICABLE AND THE APPEALS OF THE REVENUE PENDING BEFORE THE TRIBUNAL WHERE THE TAX EFFECT IS LESS 11 THAN RS.10 LAKHS WOULD BECOME NULLITY. THE RELEVANT EXTRAC T OF THE CIRCULAR IS AS UNDER:- 3. HENCEFORTH, APPEALS/SLPS SHALL NOT BE FILED IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMITS GIVEN UND ER:- S NO APPEALS IN INCOME-TAX MATTERS MONETARY LIMIT (IN RS.) 1 BEFORE APPELLATE TRIBUNAL 10,00,000/- 2 BEFORE HIGH COURT 20,00,000/- 3 BEFORE SUPREME COURT 25,00,000/- IT IS CLARIFIED THAT AN APPEAL SHOULD NOT BE FILED MER ELY BECAUSE THE TAX EFFECT IN A CASE EXCEEDS THE MONETARY LIMITS PRES CRIBED ABOVE. FILING OF APPEAL IN SUCH CASES IS TO BE DECIDED ON MERITS OF THE CASE. 4. FOR THIS PURPOSE, TAX EFFECT MEANS THE DIFFEREN CE BETWEEN THE TAX ON THE TOTAL INCOME ASSESSED AND THE TAX THAT WOULD HAVE BEEN CHARGEABLE HAD SUCH TOTAL INCOME BEEN REDUCED BY THE AMOUNT OF INCOME IN RESPECT OF THE ISSUES AGAINST W HICH APPEAL IS INTENDED TO BE FILED (HEREINAFTER REFERRED TO AS DIS PUTED ISSUES). HOWEVER, THE TAX WILL NOT INCLUDE ANY INTEREST THEREON, EXCEPT WHERE CHARGEABILITY OF INTEREST ITSELF IS IN DISPUTE. IN CASE THE CHARGEABILITY OF INTEREST IS THE ISSUE UNDER DISPUTE , THE AMOUNT OF INTEREST SHALL BE THE TAX EFFECT. IN CASES WHERE RETU RNED LOSS IS REDUCED OR ASSESSED AS INCOME, THE TAX EFFECT WOULD I NCLUDE NOTIONAL TAX ON DISPUTED ADDITIONS. IN CASE OF PENAL TY ORDERS, THE TAX EFFECT WILL MEAN QUANTUM OF PENALTY DELETED OR RE DUCED IN THE ORDER TO BE APPEALED AGAINST. 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFE CT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSMENT. IF, IN THE C ASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL, CAN BE FILED IN RESPECT OF SUCH ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DIS PUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO AP PEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN W HICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PA RA 3. IN OTHER WORDS, HENCEFORTH, APPEALS CAN BE FILED ONLY WITH REFEREN CE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWEVER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OF APPELLATE AUTHOR ITY, WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON IS SUES IN MORE THAN ONE ASSESSMENT YEAR, APPEAL SHALL BE FILED IN RESPECT OF ALL SUCH ASSESSMENT YEARS EVEN IF THE TAX EFFECT IS LESS THAN THE PRESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APPEAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EF FECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. IN CASE WHERE A COMPOSITE O RDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL BE DEALT WITH SEPARATELY. 12 6. THE CBDT HAS FURTHER CLARIFIED THAT IN CASE THE DISPUTE D ISSUE ARISES IN MORE THAN ONE ASSESSMENT YEAR, THEN THE APPE AL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH TH E TAX EFFECT IN RESPECT OF THE DISPUTED ISSUE EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3 I.E. RS.10 LAKHS BEFORE THE TRIBUNAL. IT IS FURTHER DIR ECTED THAT HENCEFORTH, THE APPEALS CAN BE FILED BY THE REVENUE ONLY WITH REFERENCE TO THE TAX EFFECT IN THE RELEVANT ASSESSMENT YEAR. HOWE VER, IN CASE OF A COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY , WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSU ES IN MORE THAN ONE ASSESSMENT YEAR, THEN APPEAL SHALL BE FILED IN RES PECT OF SUCH ASSESSMENT YEAR, EVEN IF THE TAX EFFECT IS LESS THAN THE P RESCRIBED MONETARY LIMITS IN ANY OF THE YEAR(S), IF IT IS DECIDED TO FILE APP EAL IN RESPECT OF THE YEAR(S) IN WHICH TAX EFFECT EXCEEDS THE MONETARY LIMIT PRESCRIBED. WHERE A COMPOSITE ORDER / JUDGMENT INVOLVES MORE THAN ONE ASSESSEE, THEN EACH ASSESSEE SHALL BE DEALT WITH SEP ARATELY. IT IS ALSO PROVIDED FURTHER VIDE PARAS 6 AND 7 THAT WHERE THE APPEAL BEFORE THE TRIBUNAL WAS NOT FILED ONLY ON ACCOUNT OF TAX EFFECT BE ING LESS THAN SPECIFIED MONETARY LIMIT, THEN THE INCOME-TAX DEPARTMENT S HALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. THE CBDT HAS FURTHER VIDE PARA 8 SPECIFIED THE ISSUE WHICH SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFECT ENTAILED IS LESS THAN T HE MONETARY LIMITS SPECIFIED. FURTHER, THE SPECIFIED MONETARY LIMITS AS PER PARA 9 WOULD NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER THAN INCOME TAX AND ALSO IS NOT APPLICABLE TO THE APPEALS WHER E TAX EFFECT IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGIST RATION OF TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE ACT. IN SUCH CASES, THE 13 DECISION TO FILE AN APPEAL IS TO BE TAKEN ON THE MERITS OF A PARTICULARS CASE. THE PARAS 6 TO 9 OF THE CIRCULAR READ AS UNDER:- 6. IN A CASE WHERE APPEAL BEFORE A TRIBUNAL OR A COU RT IS NOT FILED ONLY ON ACCOUNT OF THE TAX EFFECT BEING LESS THA N THE MONETARY LIMIT SPECIFIED ABOVE, THE COMMISSIONER OF INCOME-TAX SHALL SPECIFICALLY RECORD THAT EVEN THOUGH THE DECISION I S NOT ACCEPTABLE, APPEAL IS NOT BEING FILED ONLY ON THE CONSIDERATION TH AT THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN TH IS INSTRUCTION. IN SUCH CASES, THERE WILL BE NO PRESUMPTION THAT THE INCOME-TAX DEPARTMENT HAS ACQUIESCED IN THE DECISION ON THE DIS PUTED ISSUES. THE INCOME-TAX DEPARTMENT SHALL NOT BE PRECLUDED FROM FILING AN APPEAL AGAINST THE DISPUTED ISSUES IN THE CASE OF THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEAR, OR IN THE CA SE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESSMENT YEAR, IF THE TAX EFFECT EXCEEDS THE SPECIFIED MONETARY LIMITS. 7. IN THE PAST, A NUMBER OF INSTANCES HAVE COME TO T HE NOTICE OF THE BOARD, WHEREBY AN ASSESSEE HAS CLAIMED RELIEF FRO M THE TRIBUNAL OR THE COURT ONLY ON THE GROUND THAT THE DEP ARTMENT HAS IMPLICITLY ACCEPTED THE DECISION OF THE TRIBUNAL OR CO URT IN THE CASE OF THE ASSESSEE FOR ANY OTHER ASSESSMENT YEAR OR IN THE CASE OF ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER ASSESS MENT YEAR, BY NOT FILING AN APPEAL ON THE SAME DISPUTED ISSUES. T HE DEPARTMENTAL REPRESENTATIVES/COUNSELS MUST MAKE EVERY EFFORT TO BRING TO THE NOTICE OF THE TRIBUNAL OR THE COURT THA T THE APPEAL IN SUCH CASES WAS NOT FILED OR NOT ADMITTED ONLY FOR THE REASON OF THE TAX EFFECT BEING LESS THAN THE SPECIFIED MONETARY LIM IT AND, THEREFORE, NO INFERENCE SHOULD BE DRAWN THAT THE DECI SIONS RENDERED THEREIN WERE ACCEPTABLE TO THE DEPARTMENT. ACCORDINGLY, THEY SHOULD IMPRESS UPON THE TRIBUNAL OR THE COURT TH AT SUCH CASES DO NOT HAVE ANY PRECEDENT VALUE. AS THE EVIDEN CE OF NOT FILING APPEAL DUE TO THIS INSTRUCTION MAY HAVE TO BE PRODUCED IN COURTS, THE JUDICIAL FOLDERS IN THE OFFICE OF CSIT MUST BE MAINTAINED IN A SYSTEMIC MANNER FOR EASY RETRIEVAL. 8. ADVERSE JUDGMENTS RELATING TO THE FOLLOWING ISSUES SHOULD BE CONTESTED ON MERITS NOTWITHSTANDING THAT THE TAX EFFE CT ENTAILED IS LESS THAN THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE OR THERE IS NO TAX EFFECT: (A) WHERE THE CONSTITUTIONAL VALIDITY OF THE PROVISIONS OF AN ACT OR RULE ARE UNDER CHALLENGE, OR (B) WHERE BOARDS ORDER, NOTIFICATION, INSTRUCTION OR CIRC ULAR HAS BEEN HELD TO BE ILLEGAL OR ULTRA VIRES, OR (C) WHERE REVENUE AUDIT OBJECT IN THE CASE HAS BEEN ACC EPTED BY THE DEPARTMENT, OR (D) WHERE THE ADDITION RELATES TO UNDISCLOSED FOREIGN ASS ETS / BANK ACCOUNTS. 9. THE MONETARY LIMITS SPECIFIED IN PARA 3 ABOVE SHALL NOT APPLY TO WRIT MATTERS AND DIRECT TAX MATTERS OTHER T HAN INCOME TAX. FILING OF APPEALS IN OTHER DIRECT TAX MATTERS SHALL CO NTINUE TO BE GOVERNED BY RELEVANT PROVISIONS OF STATUTE & RULES. F URTHER, FILING OF APPEAL IN CASES OF INCOME TAX, WHERE THE TAX EFFEC T IS NOT QUANTIFIABLE OR NOT INVOLVED, SUCH AS THE CASE OF REGIS TRATION OF 14 TRUSTS OR INSTITUTIONS UNDER SECTION 12A OF THE IT A CT, 1961, SHALL NOT BE GOVERNED BY THE LIMITS SPECIFIED IN PARA 3 ABO VE AND DECISION TO FILE APPEAL IN SUCH CASES MAY BE TAKEN ON MERITS OF A PARTICULAR CASE. 7. THE RETROSPECTIVE OPERATION OF THE INSTRUCTIONS TO PE NDING APPEALS IS PROVIDED IN PARA 10 OF THE CIRCULAR, WHICH READS AS UNDER:- 10. THIS INSTRUCTION WILL APPLY RETROSPECTIVELY TO PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN HIGH COURTS / T RIBUNALS. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN PARA 3 ABOVE MAY BE WITHDRAWN / NOT PRESSED. APPEALS BEFORE THE SU PREME COURT WILL BE GOVERNED BY THE INSTRUCTIONS ON THIS S UBJECT, OPERATIVE AT THE TIME WHEN SUCH APPEAL WAS FILED. 8. IN VIEW OF THE ABOVE SAID INSTRUCTIONS OF CBDT IN ALL T HE APPEALS WHERE THE TAX EFFECT IS LESS THAN RS.10 LAKHS, THE APPEALS FILED BY THE REVENUE, WHICH ARE PENDING BEFORE THE TRIBUNAL ARE NOT TO BE PRESSED OR WITHDRAWN BY THE REVENUE. SINCE THE TAX EFFECT IN THE PRESENT APPEALS FILED BY THE REVENUE IS ADMITTEDLY LESS THAN RS.10 LAKHS IN EACH CASE, THEREFORE, IN VIEW OF THE INSTRUCTIONS OF CBDT A ND THE ENTIRETY OF FACTS, WE DISMISS THE APPEALS FILED BY THE REVEN UE AS NOT MAINTAINABLE. 9. IN THE RESULT, ALL THE APPEALS OF THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 30-12-2015. SD/- SD/- ( / VIKAS AWASTHY) ( . . '# / R.K. PANDA) %& ' / JUDICIAL MEMBER ' / ACCOUNTANT MEMBER / PUNE; ('' / DATED : 30 TH DECEMBER, 2015 RK 15 $%&''( ) *' / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT 3. THE CIT(A)-I, II, III, IV, V, VI, VII, XII, PUNE / THE CIT(A) CENTRAL, PUNE/ THE CIT(A), AURANGABAD/THE CIT(A)-I & II, AURANGABA D THE CIT(A), KOLHAPUR, THE CIT(A)-I & II,KOLHAPUR/ THE CIT(A), NASHIK/ THE CIT(A)-I, II & III, NASHIK / THE CIT(A)-II, THANE 4. 5. 6. THE CIT-I, II, III, IV, V, VI, VII, XII, PUNE/ THE CIT CENTRAL, PUNE/ THE CIT, AURANGABAD/THE CIT-I & II, AURANGABAD THE CIT, KOLHAPUR, THE CIT-I & II,KOLHAPUR/ THE CIT, NASHIK/ THE CIT-I, II & III, NASHIK/ THE CIT-II, THANE )* &&+,, +, , / DR, ITAT, A PUNE; *#. / / GUARD FILE. //TRUE COPY// $+ / BY ORDER, // & //TRUE COPY// &0 +1 / PRIVATE SECRETARY +, , / ITAT, PUNE