Assistant Commissioner of Income-tax, V. Shri Shivaji Anandrao Powar, Kolhapur

ITA 2431/PUN/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5336 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 9 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 14-10-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: C H NANIWADEKAR SL NO PUN
• 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 1911/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, NASHIK. BELA V. GUJRATHI PROP. VIJAYA TRADING CO., SHOP NO.3, DATTA BHAWAN, N.D. PATEL ROAD, NASHIK 422002 PAN:ADOPG5992L 20 11 - 12 2 1912/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, NASHIK. VISHNU V. GUJRATHI PROP. UNIQUE ENTERPRISES, SHOP NO. 3, DATTA BHAWAN, N D PATEL ROAD, NASHIK - 422 002 PAN :AAUPG2987Q 2009 - 10 3 1968 /PUN/2016 THE INCOME TAX OFFICER, WARD 2(1) , NASHIK SHRI PUNIT AJIT SANKLECH A 11, CITY PLAZA, OPP. KALIKA MANDIR, OLD AGRA ROAD, NASHIK - 422 002 PAN : AYRPS1336G 2008 - 09 4 1973/PUN/2016 THE INCOME TAX OFFICER, WARD 2(1), NASHIK SHRI TUSHAR VIJAY SANKLECHA 11, CITY PLAZA, OPP. KALIKA MANDIR, OLD AG RA ROAD, NASHIK - 422 002 PAN : AYRPS1335F 2008 - 09 5 2072/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PUNE. AVESTA COMPUTERS P. LTD. , KAPIL COMPLEX, BANER ROAD, BANER, PUNE - 411 045, PAN : AABCA4736F 2010 - 11 6 2216/PUN/2016 THE ASST. COMMIS SIONER OF INCOME TAX, CIRCLE - 3, AURANGABAD M/S. PIYUSH ENTERPRISES , PLOT NO.81, JAIVISHWABHARATI COLONY, GARKHERDA ROAD, AURANGABAD - 431 003, PAN :AAEFP6761D 2009 - 10 7 - 8 2234/PUN/2016 & 2235/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PUNE. AESSEAL INDIA PVT. LTD. GAT NO. 85, A/P VARVE, TAL BHOR, PUNE - 412205 PAN : AAECA1690F 2009 - 10 2010 - 11 9 - 19 2391/PUN/2016 TO 2401/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX (TDS), PUNE SULZON ENERGY LTD. ONE EARTH, OPP. MAGARPATTA CITY, HADAPSAR, PUNE - 411 028 PAN : AADCS0472N 2012 - 13 (26Q - Q3) 2012 - 13 (26Q - Q4) 2013 - 14 (26Q - Q1) 2013 - 14 (26Q - Q2) 2013 - 14 (26Q - Q3) 2013 - 14 (26Q - Q4) 2014 - 15 (26Q - Q1) 2014 - 15 (26Q - Q2) 2014 - 15 (26Q - Q3) 2014 - 15 (26Q - Q4) 2015 - 16 (26Q - Q1) 2 0 2418/PUN/2016 THE DY. COMMISSIONER OF IN COME TAX, CIRCLE - 3, PUNE SMT. NILIMA V. DIVEKAR 820/8, FLAT NO.6, GEET GOVIND APARTMENT, ERANDWANE, PUNE - 4, PAN :AAIPD6905H 2012 - 13 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 2 2 1 2422/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3, PUNE SHRI SHAMKANT KESHAV KOTKAR , FLAT NO.1, PRABHAT ROA D, ERANDWANE, PUNE - 411004. PAN : ABEPK3581D 2009 - 10 2 2 2426/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3, PUNE. SHRI MILIND G. BHOLE 1134/1, SATYAPRAKASH SHIVAJINAGAR, PUNE - 411016. PAN :ABAPB1615R 2012 - 13 2 3 - 2 4 2430/PUN/2016 & 2431/PUN/2016 T HE ASST. COMMISSIONER OF INCOME TAX, ICHALKARANJI CIRCLE, ICHALKARANJI. SHRI SHIVAJI ANANDRAO POWAR , A/P TOAP , TAL. HATKALANGALE, DIST. KOLHAPUR PAN : AHZPP0195M 2011 - 12 & 2008 - 09 2 5 2472/PUN/2016 THE INCOME TAX OFFICER, WARD - 1(2), JALGAON. M/S. R.L. G OLD P. LTD. 169, BALAJI PETH, JALGAON - 425 001 PAN : AABCG5201D 2011 - 12 2 6 2504/PUN/2016 THE INCOME TAX OFFICER, WARD - 2(3), PUNE SHRI BALASAHEB SADASHIV NIKAM , S. NO. 68/2, CHANDRAMA BUNGLOW, SANGAMWADE, KIRKEE, PUNE - 411 003 PAN : ACYPN8839L 2007 - 08 27 2 505/PUN/2016 THE INCOME TAX OFFICER, WARD - 2(3), PUNE SMT. RADHIKA B. NIKAM S. NO. 68/2, CHANDRAMA BUNGLOW, SANGAMWADE, KIRKEE, PUNE - 411 003 PAN : AERPN4159A 2007 - 08 28 - 29 2535/PUN/2016 & 2536/PUN/2016 THE INCOME TAX OFFICER, WARD - 1(4), KOLHAPUR SHRI MALLI KARJUN CHANBASAPPA NADAGADALLI PORP. OF M/S. AMRUT WINES GADHINGLAJ, KOLHAPUR, PAN : AAIPN2304E 2009 - 10 2010 - 11 3 0 2547/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PUNE. M/S. CLOVER TECHNOLOGIES P.LTD ., NO.5, GALAXY SOCIETY, 245, BOAT CLUB ROAD, PUNE - 411001 PAN : AAACC7231Q 2011 - 12 3 1 2571/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, SANGLI SHRI DINESH A PAREKH PROP. UNNATI ENTERPRISES, GANPATI PETH, SANGLI - 416416 PAN : ABHPP9521F 2012 - 13 3 2 2651/PUN/2016 THE DY. COMMISSIONE R OF INCOME TAX, CIRCLE - 8, PUNE. DHARAMVIR SAMBHAJI URBAN CO - OP BANK LTD . 251, SHARMA BUILDING, MUMBAI - PUNE ROAD, KASARWADI, PUNE - 411 034 PAN : AAAAD2878G 2012 - 13 3 3 2668/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 14, PUNE. SATYANARAYAN RAMSWA ROOP AGARWAL PLOT NO. 15,GEET SWAROOP, KANIFNATH SOCIETY, HADAPSAR, PUNE - 411028 PAN : AAPPA6151M 2011 - 12 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 3 3 4 2735/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR M/S. PREETAM ENTERPRISES , 1325/91, SHIVAJI UDYAM NAGAR, KOLHAPUR PAN: AAC FP2436P 2011 - 12 3 5 2753/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2(1), PUNE. M/S. VIKRAM DEVELOPERS & PROMOTERS , 19, SHRIKRISHNA HEIGHTS, GANESHKHIND ROAD, SHIVAJI NAGAR, PUNE - 411 005 PAN :AAGFV4298R 2012 - 13 36 2761/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PUNE M/S. CREDIT POINTE SERVICES P.LTD , OFFICE 1B, 1 ST FLOOR, THE CEREBRUM , IT PARK, KALYANINAGAR, PUNE - 411014 PAN : AACCC7203N 2009 - 10 37 2845/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 3, AURANGAB AD M/S. AUTO CARS ADALAT ROAD, AURANGABAD - 431 005 PAN : AAJFA3181B 2012 - 13 38 2923/PUN/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 7, PUNE SHRI A POORVA PATNI S NO. 1 A, IRANI MARKET COMPOUND, YERWADA, PUNE - 411 006 PAN :AGUPP5918J 2013 - 14 39 2924/PU N/2016 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 7, PUNE MRS. SADH A NA PATNI S NO. 1 A, IRANI MARKET COMPOUND, YERWADA, PUNE - 411 006 PAN :AAUPP2868H 2013 - 14 4 0 2979/PUN/2016 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR M/S. BHIMA RIDDHI INF OTAINMENT P.LTD , 446, KAILASH TOWER, 3 RD FLOOR, STATION ROAD, KOLHAPUR - 416 001 PAN : AADCB3933D 2013 - 14 4 1 41/PUN/2017 THE INCOME TAX OFFICER, WARD 1, JALNA M/S. KANAK D HARA STEEL RE - ROLLING MILLS , PLOT NO.F - 24, PHASE - II, ADDL.MIDC AREA, JALNA PAN:AAIFK94 49B 2011 - 12 4 2 52/PUN/2017 THE INCOME TAX OFFICER, WARD 1(4), NASHIK SHRI CHHAGAN K . MATALE , MATALE NIWAS, MAKHMALABAD, NAKA, PANCHVATI, NASHIK - 422003 PAN: BIFPM8937C 2010 - 11 43 78/PUN/2017 THE INCOME TAX OFFICER, WARD 3, PANVEL SHRI DHARAMRAJ R. PATIL , H.NO - 217, NAGAON, ONGC GATE NO.2, URAN, RAIGAD - 400702 PAN:ALFPP6271N 2008 - 09 44 102/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 7, PUNE SHRI ARIHANT G. PATNI S.NO.1A IRANI MARKET COMPOUND, YERWADA, PUNE - 411006 PAN:AGUPP5917H 2013 - 14 4 5 118/PUN/ 2017 THE INCOME TAX OFFICER, WARD 11(1), PUNE M/S. HOTEL SURYA P VT. LTD. , 1202/3, APTE ROAD, SHIVAJINAGAR, NEAR MAHATMA PHULE MUSEUM, PUNE - 411004 PAN:AAACH6199L 2008 - 09 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 4 46 143/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE SHRI GIRISH M. RATH I FLAT NO.401, SANKRUTI VRUNDAVAN, 1312, SHUKRAWAR PETH, PUNE - 411002 PAN:AAZPR9237R 2013 - 14 47 145/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, PUNE SHRI VIPUL V. CHOPDA C/O KTA SPINDLE TOOLONGS, 246/9, HINJEWADI, MULSHI, PUNE 411057 PAN:AA QPC2436E 2009 - 10 48 175/PUN/2017 THE INCOME TAX OFFICER, WARD 3, SATARA, SHRI BHAIRAVNATH MULTI STATE CO - OP CREDIT SOCIETY LTD., 48, LAXMI NAGAR, DECCAN CHOWK, PHALTAN, DIST. SATARA - 415523 PAN: AAEAS8344J 2011 - 12 49 202/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), NASHIK SHRI SURYA K ANT MAGAN NERE PLOT NO.24, SURYA CHHAYA, FLAT NO.1, NERE PARK, YESHVANT CO - OP.SOCIETY, COLLEGE ROAD, NASHIK 422005 PAN: AAHPN8285B 2013 - 14 5 0 - 5 2 206/PUN/2017 TO 208/PUN/2017 THE INCOME TAX OFFICER, WARD 2(2), NASHIK SHRI SHAN KAR G PANAS K AR PROP. M/S. SAJEDA ELECTRICAL INDUSTRIES, PLOT NO.368/2, JAGANNATH BHADURE MALA, OLD AMBAD ROAD, SATPUR, NASHIK 422007 PAN: AJIPP8751G 2009 - 10 2010 - 11 2011 - 12 53 213/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK M/S. AVEE BROILERS GAT NO.404, SOGRAS, TAL. CHANDWAD, NASHIK - 422102 PAN:AAGFA6131N 2013 - 14 54 215/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 1, NASHIK M/S. HOTEL WOODLAND P. LTD ., 1 ST FLOOR, WANI HOUSE, NEW MUMBAI AGRA ROAD, NASHIK - 422001 PAN:AAACH5758F 2013 - 14 55 241/PUN/2017 THE INCOME TAX OFFICER, WARD 1(4), NASHIK SHRI DASHRATH V. WAGAS K AR FLAT NO.4 & 5, ANAND KUNJ APARTMENT, OLD GANGAPUR ROAD, NASHIK - 422005 PAN: AAMPW5276G 2013 - 14 5 6 397/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE M/S. AAIJI S U R O BHI GROUP 201, RUNWAL GROUP, SADHU VASWANI CHOWK, CAMP, PUNE - 411001 PAN:AAAAA4551B 2012 - 13 57 425/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 7, PUNE SMT. INDERJEET K. MAINI GAT NO.2347, OFF NAGAR ROAD, WAGHOLI, TAL. HAVELI, PUNE - 412207 PAN: AAWPM9155C 2013 - 14 58 429/PUN/2017 THE INCOME TAX OFFICER, WARD 1(2), PUNE BAIF AGRO & BIO TECHNOLOGY P VT . LTD ., BAIF CAMPUS, DR. MANIBHAI DESAI NAGAR, WARJE, PUNE - 411058 PAN:AAECB2256L 2013 - 14 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 5 59 453/PUN/2017 THE ASST. COMMISSIONER OF INCO ME TAX, CIRCLE 11, PUNE DR. RAJIV M RAUT 46, HERMES HERITAGE CO - OP. SOCIETY, NAGAR ROAD, PUNE - 411001 PAN: AAZPR8018G 2009 - 10 6 0 491/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 8, PUNE SHRI JASPALSINGH S. VASIR PLOT NO.70/1, S BLOCK, MIDC, BHOSARI, PUNE - 411026 PAN:AAIPV4775B 2011 - 12 61 509/PUN/2017 THE INCOME TAX OFFICER, WARD 1(1), KOLHAPUR SHRI ABHAY N. POTDAR 505, D - WARD, GANGAVESH, KOLHAPUR - 416012 PAN:AAUPP7107P 2010 - 11 62 527/PUN/2017 THE INCOME TAX OFFICER, WARD OSMANABAD M/S. S PN ROADS I NFRASTRUCTURE P.LTD , SHOP NO.7, KOHINOOR PLAZA, MIDC ROAD, ANAND NAGAR, OSMANABAD - 413501 PAN : AAJCS6048J 2013 - 14 63 556/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT KR ANTI AJAY NI K AM S.NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411 003 PAN : AESPN7328A 2008 - 09 64 583/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), PUNE SHRI MARUTI N. NAVALE (BIGGER HUF), SINHGAD TECHNICAL EDUCATION SOCIETY, VADGAON CAMPUS, VADGAON (BUDDRUK), OFF SINHGAD ROAD, PUNE - 411041 PAN :AAEHN1259C 65 598/PUN/2 017 THE INCOME TAX OFFICER, WARD 2(1), PUNE SMT. RIMA GHOSH FLAT NO. 202, GEETA GANGA CO - OP HOUSING SOCIETY, S NO. 241/1, NEAR MEDIPOINT HOSPITAL, BANER, PUNE - 411 007. PAN :AHPPG2237B 2011 - 12 66 643/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT L ATA U. NI K AM S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN :AEVPN3333G 2008 - 09 6 7 644/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT RESHMA S. NI K AM S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN : AESPN5144C 2008 - 09 68 645/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT.ARCHANA S. NI K AM S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN : AESPN7251C 2008 - 09 69 646/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SHRI UTTAMRAO H. NI K AM , S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN : AES PN0709F 2008 - 09 7 0 647/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SHRI SAMEER U. NI K AM S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN : AESPN0710Q 2008 - 09 71 648/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SHRI SACHIN U. NI K AM S. NO. 68/2, SANGAMWADI, KHADKI, PUNE - 411003 PAN : AESPN0727R 2008 - 09 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 6 7 2 788/PUN/2017 THE INCOME TAX OFFICER, WARD 2(1), NASHIK M/S. SANGAM TRADING COMPANY , FLAT NO.3, INDIRAJ HOUSING COMPANY, CIDCO, NASHIK - 422009 PAN: ABNFS7100B 2010 - 11 73 - 74 875/PUN/2017 & 876/ PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLHAPUR M/S. SHREEM CONSTRUCTION , GAT NO.315/1, CHATRAPATI SHAHU INDUSTRIAL ESTATE, SHIROL, DIST. KOLHAPUR - 416103 PAN: ABAFS6064P 2007 - 08 2008 - 09 75 935/PUN/2017 THE ASST. COMMISSIONER OF IN COME TAX, CIRCLE - 8, PUNE M/S. EAGLE FLAS K S INDUSTRIES LTD. , 4 TH FLOOR, PARMAR GALLERY, SHIVARKAR ROAD, WANOWRIE, PUNE - 411047 PAN:AAACE4197H 1997 - 98 76 1061/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3, PUNE M/S. OM K AR ASSOCIATES 2, TRUPTI APARTM ENT, BHANDARKAR ROAD, PUNE - 411004 PAN:AABFO2496B 2008 - 09 77 1137/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3, PUNE SHRI ARVIND P. ZOPE 401, RUTURANG APARTMENT, VASUDEV ASHRAM PATH, ERANDWANE, PUNE - 411 004 PAN :AAAPZ4474F 2013 - 14 78 1189/PUN/ 2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE DHARAMVEER SAMBHAJI CO - OP BAN K LTD, SHIVDARSHAN COMPLEX,38, 1 ST FLOOR, VINAYAKNAGAR, NEW SANGVI, PUNE - 411027, PAN :AAAAD2878G 2013 - 14 7 9 1191/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 8 , PUNE. RAJGURUNAGA R SAHA KA RI BAN K LTD ., RAJGURUNAGAR, SASHDI CHOWK, TAL. KHED, PUNE - 410506 PAN : AAAAR0842E 2013 - 14 80 1220/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE M/S. MAYFAIR BUILDERS & DEVELOPERS . 1027, NEW NANA PETH, PUNE - 411 00 2, PAN : AACFM1312R 2009 - 10 81 1265/PUN/2017 THE INCOME TAX OFFICER, WARD - 12 (4),PUNE. M/S. VAIBHAV METALS , GAT NO.2 324 , PRIYANKA NAGARI, WAGHOLI, PUNE - 412207, PAN : AAFFV0525L 2012 - 13 82 1279/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 7, PUN E M/S TRANTER INDIA P.LTD , SURVEY NO.270/1/16, B - 7 & 8, ANMOL PRIDE, PUNE - 411045 PAN : AAFCA4598P 2012 - 13 83 1329/PUN/2017 THE INCOME TAX OFFICER, WARD - 12 (1), PUNE. M/S. JADHAV ASSOCIATES , 1, RAHI SAKHA APTS., PARVATI, PUNE - 411030, PAN : AAAFJ8229Q 2 011 - 12 84 - 85 1361/PUN/2017 & 1362/PUN/2017 THE ASST.COMMISSIONER OF INCOME TAX, CIRCLE - 1, SANGLI JSONS FOUNDRY P.LTD , PLOT NO.G - 13, MIDC, KUWAD BLOCK, KUPWAD, TAL. MIRAJ, SANGLI - 416436, PAN : AAACJ6740K 2011 - 12 2012 - 13 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 7 86 1373/PUN/2017 THE ASST.COMMI SSIONER OF INCOME TAX, CIRCLE - 2, PUNE M/S AVINASH CONSTRUCTION , ABIL HOUSE, 2, RANGE HILL CORNER, GANESH KHIND ROAD, PUNE - 411 007, PAN : AAEFA6358H 2009 - 10 87 1399/PUN/2017 THE INCOME TAX OFFICER, WARD 1(1), JALGAON SHRI SACHIN N.CHORDIYA 522 - 14, SHANTI NAGAR, GANESHWADI, JALGAON PAN: ADSPC4588J 2010 - 11 88 1465/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 11, PUNE KA NTILAL HASTIMAL SANCHETI , 16, SHIVAJI NAGAR, PUNE - 411005 PAN:ARZPS1433K 2014 - 15 89 1473/PUN/2017 THE DY. COMMISSIONER OF INCOME T AX, AHMEDNAGAR CIRCLE, AHMEDNAGAR ASHO K SS K LTD. , A/P ASHOK NAGAR, TAL. SHRIRAMPUR, DIST.AHMEDNAGAR - 413713 PAN:AACCA3452B 2008 - 09 90 1475/PUN/2017 THE INCOME TAX OFFICER, WARD 4, AHMEDNAGAR PARNER TALUKA SS K LTD. , DEVIBHOHIRE, TAL. PARNER, DIST. AHMEDNA GAR - 414307 PAN:AAAAP0849B 2012 - 13 91 - 92 1479/PUN/2017 & 1480/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, PANVEL CIRCLE, PANVEL GORUR INFRA PROJECTS P. LTD ., 314, SHUBHAM COMPLEX, MATHERAN ROAD, SECTOR - 11, NEW PANVEL, DIST. RAIGAD. PAN:AADCG5519J 2011 - 12 2012 - 13 93 1663/PUN/2017 THE INCOME TAX OFFICER, CIRCLE - 9, PUNE ANAND CO - OP BAN K LTD ., 1944, SANDESH GOKHALE PARK, CHAPEKAR CHOWK, CHINCHWAD, PUNE 411033 PAN: AAAAS6060P 2013 - 14 94 1740/PUN/2017 THE INCOME TAX OFFICER, WARD 3(2), PUNE SMT. BABITA S. PARDESH , ROW HOUSE NO.6, SADGURU HOUSING SOCIETY, SENAPATI BAPAT ROAD, PUNE 411016 PAN:AIEPP6148E 2013 - 14 95 1762/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 6, PUNE SCHRADER DUCAN LTD ., LBS MARG, MUMBAI, WEST MUMBAI - 400080 PAN:AAACS0769H 20 10 - 11 96 1768/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 4, PUNE PRA REALTY INDIA P.LTD. , 401/402, 4 TH FLOOR, NUCLEUS MALL, 1 CHURCH ROAD, CAMP, PUNE 411001 PAN:AADCP7514N 2012 - 13 97 1772/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 3, PUNE SUNIL S. BHOSALE 94 - A, SANGITA SMRITI, N.T. WADI, SHIVAJINAGAR, PUNE - 5 PAN:ACMPB9480D 2010 - 11 98 1786/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 3, AURANGABAD AMBEJOGAI PEOPLES CO - OP. BAN K LTD ., RAJ COMPLEX, SAVARKAR NAGAR, PRASHANT NAG AR, AMBEJOGAI, DIST. - BEED. PAN:AAAAA2883L 2014 - 15 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 8 99 1792/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE 2, PUNE SMT. ASHWINI P. PAWAR FLAT NO.2, ANAND RESIDENCY, PLOT NO.74/75, AUNDH, PUNE 411007 PAN: ABPPT3927M 2013 - 14 1 00 1838/PUN/2017 TH E DY. COMMISSIONER OF INCOME TAX, CIRCLE 3, PUNE M/S. JOSHI SWEETS SHOP NO.3, KAMALA PARK SOCIETY, KARVE NAGAR, PUNE - 411038 PAN: AADFJ4429M 2013 - 14 1 0 1 1849/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT . SUNANDA V. NI K AM S.NO.68/2, CHANDRAMA BUNGAL OW, SANGAMWADI, KHADKI, PUNE - 411003 PAN:AESPN7184E 2008 - 09 1 02 1850/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SMT SHALAN S . NI K AM S.NO.68/2, CHANDRAMA BUNGALOW, SANGAMWADI, KHADKI, PUNE - 411003 PAN:AESPN7331M 2008 - 09 1 03 1851/PUN/2017 THE INCOME TA X OFFICER, WARD 2(3), PUNE SHRI AMIT G. NI K AM S.NO.68/2, CHANDRAMA BUNGALOW, SANGAMWADI, KHADKI, PUNE - 411003 PAN:AESPN7209L 2008 - 09 1 04 1853/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SHRI VIJAY S. NI K AM S.NO.68/2, CHANDRAMA BUNGALOW, SANGAMWADI, KH ADKI, PUNE - 411003 PAN:ADMPN1417F 2008 - 09 1 05 1854/PUN/2017 THE INCOME TAX OFFICER, WARD 2(3), PUNE SHRI GULAB S. NI K AM S.NO.68/2, CHANDRAMA BUNGALOW, SANGAMWADI, KHADKI, PUNE - 411003 PAN:ADDPN3409N 2008 - 09 1 06 1884/PUN/2017 THE ASST. COMMISSIONER OF INCOM E TAX, CIRCLE - 2, NASHIK. M/S. PARIJAT CONSTRUCTIONS , 1 & 4, B WING, NIWAS PLAZA, BEHIND HDFC HOUSE, SHARANPUR ROAD, NASHIK - 422005, PAN : AAFFP4021K 2009 - 10 1 07 1903/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, ICHALKARANJI, RAJA R SHRI SHAHU NAGARI PATH S ANSTHA LTD ., C.S.NO.2248,BAZAR PETH,, KURUNDWAD, TAL. SHIROL, DIST. - KOLHAPUR - 416106 PAN :AAABR0166N 2014 - 15 1 08 1948/PUN/2017 THE INCOME TAX OFFICER, (EXEMPTION), WARD - 1, NASHIK. M/S. LALGIRBUVA MATH , A /P, MANDALI, TAL.KARJAT, DIST. - AHMEDNAGAR, PIN - 4144 01, PAN : AABTL0937C 2014 - 15 1 09 1986/PUN/2017 THE INCOME TAX OFFICER, WARD - 6 (2), PUNE SHRI AMOL A. PASALAR , S NO.33, 8/3/1, VADGAON BK, HOUSE NO. 369, MANIK BAUG, PUNE - 411 051, PAN : AJKPP3755A 2008 - 09 1 10 - 1 12 2034/PUN/2017 2036/PUN/2017 & 2037/PUN/201 7 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE. SHARADA ERECTORS P.LTD , 38, VIJAYANAGAR COLONY, PUNE - 411 030, PAN : AACCS6028D 2000 - 01, 2006 - 07 & 2007 - 08 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 9 1 1 3 2079/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX (CENTRAL) CIRCLE, KOLHAPUR SHRI VAS ANT K. SAVANT , PLOT NO. 110, A WARD, SANE GURUJI VASAHET , RADHANAGARI ROAD, KOLHAPUR, PAN : ACJPS1616F 2009 - 10 1 14 2094/PUN/2017 THE INCOME TAX OFFICER, WARD - 3(4), PUNE. SMT. JYOTI DEEPA K BHIVPATHA KI, EVEREST 12 SANKALP SOCIETY, OPP. JOG HOSPITAL PAUD R OAD, KOTHRUD, PUNE - 411038, PAN :AAVPB4242J 2013 - 14 1 15 2099/PUN/2017 THE INCOME TAX OFFICER, WARD - 1(5), JALGAON M/S. JANARDHAN B. SAP K ALE , PLOT NO. 3, BAPURAO HOUSING SOCIETY, ADARSH N AGAR, PANCHMURTI APTS., JALGAON - 425001 PAN : AAHFJ9768K 2007 - 08 1 16 21 33/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 2, SANGLI THE UGAR SUGAR WOR K S LTD ., MAHAVEER NAGAR, DIST SANGLI, PIN - 416416, PAN : AAACT7580R 2012 - 13 1 17 2238/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 3, AURANGABAD. SHRI BASWARAJ V.M ANGRULE , PLOT NO.64, MAYURBAN COLONY, DARGAH ROAD, SHAHNOORWADI, AURANGABAD. PAN : AKOPM7934P 2014 - 15 1 18 2342/PUN/2017 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 1, AURANGABAD. M/S. GOOD YEAR SOUTH ASIA TYRES P.LTD , H - 18, MIDC, WALUJ, AURANGABAD (MH), P AN : AABCG5544P 2009 - 10 1 19 2460/PUN/2017 THE INCOME TAX OFFICER, WARD - 3(1), PUNE. SUMIT T. MALUSARE , 1202, SHIROLE PLOT, SHIVAJINAGAR, PUNE - 411004, PAN : AMDPM8233C 2014 - 15 1 20 2483/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, SATARA CIRCLE, SATARA THE SATARA DISTRICT CEN. CO - OP BAN K LTD., HEAD OFFICE, KISAN BHAWAN, 523A/1, OPP. ZILLA PARISHAD, SATARA - 415001, PAN :AAAAT3706H 2014 - 15 1 21 2495/PUN/2017 THE INCOME TAX OFFICER, WARD - 13 (1), PUNE. SHRI DEEPA K P. BHIVAPATHA K I , EVEREST 12 SANKALP SOCIETY , OPP. JOG HOSPITAL PAUD ROAD, PUNE - 411038, PAN : AAVPB4241M 2013 - 14 1 22 IT(SS)A 82/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, NASHIK. SHRI PRAKASH N. CHAUDHARY , 11, SWED BINDU, SHANTI NAGAR, YAWALA ROAD, BHUSAWAL, JALGAON - 425 201, PAN : AAQPC1998P 2008 - 09 1 23 2561/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 12, PUNE. ZAWAR SALES LTD. , B - 105, KALPATARU PLAZA, 224, BHAVANI PETH, PUNE - 411042 PAN : AAACZ0593N 2014 - 15 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 10 1 24 2627/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1 1 , PUNE. HEN K EL ADHESIV E TECHNOLOGIES (I) P.L TD , 10 TH FLOOR, KESAR SOLIDAIRE, PLOT NO.5, SEC - 19, SANPADA, NAVI MUMBAI - 400705 PAN : AAACL1954B 2010 - 11 1 25 2708/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 4 , PUNE. PARA K H AGRO INDUSTRIE S LTD. , PLOT NO.1, PARAKH HOUSE, GULTEKADI, PUNE - 411 037, PAN : AABCP0314L 2011 - 12 1 26 2751/PUN/2017 THE INCOME TAX OFFICER, WARD - 2(1), KOLHAPUR SHRI JOYTIBHA M. K ALYAN K AR , PLOT NO.57, A BLOCK, SHIROLI MIDC, KOLHAPUR. PAN :APRPK9976M 2014 - 15 1 27 2789/PU N/2017 THE INCOME TAX OFFICER, WARD - 2(4), AURANGABAD SHRI JAI RAMESH SAWHNEY , C - 504, APARNA SAROVAR GANDE, NEXT TO CITIZENS HOSPITAL, NALLAGANDLA, SERILINGAMPALLY MANDAL, HYDERABAD, TELANGANA 500019 PAN :BJPSS3711P 2011 - 12 1 28 2870/PUN/2017 THE DEPU TY COMMISSIONER OF INCOME TAX, CIRCLE - 14, PUNE. SHRI NISHI K UMAR KRISHANKUMAR SINGL A C - 7, LIBERTY PHASE - II,, KOREGAON PARK, PUNE - 411 001, PAN : ARGPS0078P 2014 - 15 1 29 2873/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, KOLHAPUR, M/S. PREETAM ENT ERPRISES , 1325/91, SHIVAJI UDYAN NAGAR, KOLHAPUR. PAN :AACFP2436P 2014 - 15 1 30 2903/PUN/2017 THE INCOME TAX OFFICER, WARD & TPS, PARBHANI SHRI RAMNIWAS G. SOMANI , 7/43, WANGIKAR HOUSE, VIDYANAGAR SELU, DIST. - PARBHANI - 431 502, PAN : AEKPS2644Q 2013 - 14 1 3 1 2994/PUN/2017 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 6, PUNE. SAI BHARGAVNATH INFRA , BHARGAV HOUSE S. NO. 16, HINGNE KHURD, PUNE - 411 051, PAN : ACBFS9830R 2014 - 15 1 3 2 3050/PUN/2017 THE INCOME TAX OFFICER, WARD - 2(3), AURANGABAD SMT. VINITA S. JOSH I , 5, AMAYA, SAHAJIVAN COLONY, SAMARTH NAGAR, AURANGABAD, PAN : ABGPJ9502P 2014 - 15 1 3 3 101/PUN/2018 THE INCOME TAX OFFICER, WARD - 2, SATARA JAYASHREE R. SAWANT , 3, MAGZINE COLONY, SADAR BAZAR, SATARA - 415 001, PAN : BBXPS7052R 2009 - 10 1 3 4 - 1 3 5 148/PUN/ 2018 & 149/PUN/2018 THE INCOME TAX OFFICER, WARD 5(4), PUNE. SMT. JAYSHREE D. SHILIMKAR , A/P, KURUNGWAD, TAL. BHOR, PUNE - 412213, PAN :APPPS8235R 2011 - 12 2011 - 12 1 3 6 219/PUN/2018 THE INCOME TAX OFFICER, WARD 6(3), PUNE. KISHOR N. KACHI , 1732, SHUKRAWAR P ETH, PUNE - 411 002, PAN : ALNPK3278L 2010 - 11 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 11 1 3 7 238/PUN/2018 THE INCOME TAX OFFICER, WARD 5(3), PUNE. SHRI CHETAN J. DHARU , FLAT NO. 7, AGAM APTS. DATTANAGAR ROAD, KATRAJ, PUNE - 411 043 PAN : AHIPD4952H 2013 - 14 1 3 8 311/PUN/2018 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 10, PUNE. M/S. WAVE SUSPENSION SYSTEMS INDIA P. LTD , GAT NO. 417/1, TAKA V E (BK), TAL. MAVAL, DIST - PUNE - 412106, PAN : AAACW7145B 2011 - 12 1 3 9 333/PUN/2018 THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 1, SOLAPUR ARJUN URBAN CO.OP BANK L TD., 7/4, EAST MANGALWAR PETH, SOLAPUR, PAN : AAAAA0529M 2010 - 11 1 4 0 470/PUN/2018 THE INCOME TAX OFFICER, WARD 1(1), SANGLI M/S. MEDITECH INSTRUMENTS , LOKMANYA COMPLEX, PANDHARPUR ROAD, MIRAJ, DIST - SANGLI, PIN - 416 410, PAN :AAOFM8542P 2014 - 15 1 4 1 508/PU N/2018 THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, PUNE. OM SHRI LAXMINARAYAN BSKPWKD TRUST , 1957, C' LAXMIPURI, KOLHAPUR. PAN : AAAAO0095L 2014 - 15 1 4 2 534/PUN/2018 THE INCOME TAX OFFICER, WARD - 2, DHULE. PRAVIN J. PATIL , 21, CHA NDRATRAY HOUSING SOCI ETY, GONDUR ROAD, DEOPUR, DHULE - 424001 PAN : ACLPP8421B 2011 - 12 1 43 905/PUN/2018 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE - 8, PUNE. M /S. ANNASAHEB MAGAR SAHAKARI BANK MARYADIT , 68/1, SADASHIV PALACE, LANDEWADI , BHOSARI, PUNE - 26 PAN:AAAAA1774G 2014 - 15 1 44 - 1 47 944/PUN/2018 TO 947/PUN/2018 THE INCOME TAX OFFICER, WARD - 2(2), JALGAON. SMT. KAVITA R. SADANSHIV , PLOT NO.10B, SURBHI COLONY, AMALNER, JALGAON - 423 401, PAN : EOIPS7837M 2008 - 09, 2009 - 10, 2012 - 13 & 2013 - 14 1 48 952/PUN/2018 THE INCOME TAX OFFICER, WARD - 2 (2), JALGAON. LATE DHARMA K. SADANSHIV , L/H - SANJEEV DHARMA SANDANSHIV & RAJIV DHARMA SANDANSHIV, PLOT NO.10B, SURBHI COLONY, AMALNER, JALGAON - 423 401, PAN : BOPPS3511C 2008 - 09 1 49 985/PUN/2018 THE JT. COMMISSI ONER OF INCOME TAX (OSD), CIRCLE - 1, SOLAPUR. M/S. LOKMANGAL AGRO INDUSTRIES LTD., 8536 - A/11, LOKMANGAL HOUSE, MURARJI PETH, NEAR OLD POONA NAKA, SOLAPUR - 413 001, PAN : AAACL7933N 2014 - 15 / APPELLANT BY : S HRI ACHAL SHARMA SL. NOS. 1 - 74 SHRI AJAY MODI - SL.NOS. 75 - 149 / RESPONDENT BY : SHRI C.H. NANIWADEKAR SL. NO. 21, 38, 39, 44 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 12 SHRI KISHORE PHADKE & MEHUL SHAH SL. NOS . 7, 8, 35, 55, 96, 143 SHRI VILESH DALYA SL. NO. 9 - 19 SHRI P.D. KUDWA SL. NO. 30 SHRI PRAMOD SHINGTE SL. NO. 32, 78, 79 SHRI S.N. DOSHI SL. NO. 64, 90 SMT. DEEPA KHARE SL. NO. 65, 100 SHRI D.Y. PANDIT SL. NO. 91, 9 2 SHRI AJAY PEDNEKAR SL. NO. 123 SHRI RAJENDRA AGIWAL SL. NO. 124 SHRI MANOJ JAIN SL. NO. 131 MS VAISHNAVI BADVE SL. NO. 134, 135, 138 NONE SL. NOS. 1 6, 20, 22 29, 31, 33, 34, 36, 37, 40 43, 45 54, 56 63, 66 77, 80 89, 93 95, 97 99, 101 122, 125 130, 132 , 133, 136, 137, 139 142, 144 149 / DATE OF HEARING : 2 5 . 0 7 .201 8 / DATE OF PRONOUNCEMENT: 27 . 0 7 .201 8 / ORDER PER SUSHMA CHOWLA, J M : TH IS BUNCH O F APPEAL S FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER / S OF CIT (A) , RELATING TO DIFFERENT ASSESSMENT 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 TH E REVENUE RELATING TO DIFFERENT ASSESSEE ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE CBDT VIDE CIRCULAR NO.3/2018 , DATED 11 . 07 . 2018 HAS REVISED THE MONETARY LIMITS FOR FILI NG OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 13 RETROSPECTIVE EFFECT. THE TAX EFFECT IN 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 THI S BACKGROUND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS REQUIRED TO STATE THEIR 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). BEFOR E 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 (SUP RA). 6 . IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11 . 07 . 2018 (SUPRA), THE CAPTIONED APPEAL 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 27 TH DAY OF JULY , 201 8 . SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; DATED : 27 TH JULY , 201 8 . SB/G CVSR 1911/PUN/2016 & ORS BELA V. GUJRATHI & ORS 14 / 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