DCIT, Central Circle-2, Udaipur V. M/s. Mewar Hi-tech Engineering Pvt. Ltd., Udaipur

ITA 273/JODH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6317 (ITAT-JODHPUR)
• Duration Of Justice: 1 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 04-06-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHRI A K DAS
• Assessee Lawyers: RAJENDRA JAIN ADV SL NO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER SL. NO. ITA / CO NO. A.Y APPELLANT RESPONDENT PAN NO. 1. 273/JODHPUR/2018 2010 - 11 DY. COMMISSION ER OF INCOME-TAX, CENTRAL CIRCLE-2, UDAIPUR M/S MEWAR HI - TECH ENGINEERING PVT. LTD., 10, GULAB BAGH MAIN GATE ROAD, UDAIPUR AAFCM3610E 2 . ITA NO. 225/JODHPUR/2018 2014 - 15 DY. COMMISSION ER OF INCOME-TAX, CIRCLE, BIKANER M/S SAMPAT LAL DAGA, BIKANER AAFX59763P 3. CO NO. 07/JODHPUR/2018 2014 - 15 M/S SAMPAT LAL DAGA, BIKANER DY. COMMISSIONER OF INCOME-TAX, CIRCLE, BIKANER AAFX59763P 4 ITA NO. 229/JODHPUR/2018 2014 - 15 DY. COMMISSION ER OF INCOME-TAX, CIRCLE, BIKANER MAHESHWARI CONTRACTORS (P) LTD., NOKHA AAGCM5056M 5. CO NO. 08/JODHPUR/2018 2014 - 15 MAHESHWARI CONTRACTORS (P) LTD., NOKHA DY. COMMISSIONER OF INCOME-TAX, CIRCLE, BIKANER AAGCM5056M 6. 3 33/JODHPUR/2018 2016 - 17 DY. COMMISSION ER OF INCOME-TAX, CENTRAL CIRCLE-1 M/S PACIFIC LEASING & RESEARCH LTD., 1302, DHEERAJ GAURAV HEIGHTS-1, UDAIPUR, ADARSH NAGAR, MUMBAI, MAHARASTHTRA AABCP8063G 7. 26 6/JODHPUR/2018 2014 - 15 INCOME TAX OFFICER, WARD-2(2), BIKANER SH. LABHU RAM BISHNOI, B-36, PATEL NAGAR, BIKANER AAQPV3251L 2 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES 8. 265/JODHPUR/2018 2013 - 14 INCOME TAX OFFICER, WARD-2(2), BIKANER SHRI PADAM CHAND LALWANI, 01, MANDIA ROAD, PALI AAGPL1607E 9. 237/JODHPUR/2018 2014 - 15 DY. COMMISSION ER OF INCOME-TAX, CENTRAL CIRCLE-1, BIKANER M/S DO BHAI DEVELOPERS PVT LTD., BIKANER AADCD7552L 10. 231/JODHPUR/2018 2012 - 13 INCOME TAX OFFICER, WARD-2(1), BIKANER SHRI RANJEET MAL JAIN, RUNIA BARA BASS, P.O. UDASAR, BIKANER AAJPJ8834D 11. 227/JODHPUR/2018 2013 - 14 DY. COMMISSION ER OF INCOME-TAX, CENTRAL CIRCLE-2, BIKANER SHRI PURSHOTTAM KUMAR AGARWAL, SANGARIA, HANUMANGARH. AHQPA5566J 12. 219/JODHPUR/2018 2011 - 12 INCOME TAX OFFICER, WARD-2(1), JODHPUR SH. FIROZ KHAN, BEHIND DARPAN CINEMA, STADIUM SHOPPING CENTRE, JODHPUR ARPPK7207B 13. 135/JODHPUR/2018 2014 - 15 ASSISTANT COMMISSION ER OF INCOME-TAX, CIRCLE-3, ROOM NO. 88, AAYAKAR BHAWAN, PAOTA C ROAD, JODHPUR SH. JAGDISH CHAND LODHA 1 ST C ROAD, SARDARPURA, JODHPUR AAKPL4832 D 14. 150/JODHPUR/2018 2013 - 14 INCOME - TAX OFFICER, WARD-1, BHILWARA M/S REALISTIC PROJECTS PVT. LTD., STATION ROAD, GULABPURA, BHILWARA AAECR0055P 15. 152/JODHPUR/2018 2009 - 10 DEPUTY COMMISSION ER OF M/S SURAJ FABRICS INDUSTRIES LTD., BHILWARA AABCS8988B 3 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES INCOME - TAX, CIRCLE, BHILWARA 16. 157/JODHPUR/2018 2012 - 13 INCOME - TAX OFFICER WARD-3(4), JODHPUR SH. ANUBHAV VARSHNEY 124-B, KANISHKA RESORT, NR. DPS SCHOOL, PAL BEY-PASS, JODHPUR ABZPV5988N 17. 189/JODHPUR/2018 2013 - 14 THE INCOME TAX OFFICER WARD-1, PALI SH. AJIT SINGH S/O SHRI KARTAR SINGH, PLOT NO. 128, BHANGESHWAR ROAD, PALI- MARWAR BJIPS6589L 18. 218/JODHPUR/2018 2007 - 08 INCOME TAX OFFICER, WARD-2, SHRI GANGANAGAR SH. KASTURI LAL MITTAL 56-G BLOCK, SRIGANGANAGAR ABBPM9386P 19 . 79/JODHPUR/2018 2014 - 15 THE ASSTT. COMMISSION ER OF INCOME-TAX, CIRCLE-2, UDAIPUR M/S RAM SWAROOP JAISWAL AND PARTY, DAUSA GROUP, H.O. UDAIPUR, 101, BHOPALPURA, UDAIPUR AAAAR6665B 20 . 78/JODHPUR/2018 2014 - 15 THE ASSTT. COMMISSION ER OF INCOME-TAX, CIRCLE-2, UDAIPUR M/S BHIKAM CHAND JITENDRA SHARMA AND PARTY, JALORE GROUP, H.O. UDAIPUR, 103, BHATTI JI KI BADI, UDAIPUR AAAAB8272C 21 75/JODHPUR/2018 2014 - 15 THE A SSTT. COMMISSION ER OF INCOME-TAX, CIRCLE-2, UDAIPUR M/S OM PRAKASH HITENDRA TAK AND PARTY, UDAIPUR GROUP, H.O. UDAIPUR, 424, PANCHRATAN COMPLEX, UDAIPUR AAAAO2435Q 22 . 74/JODHPUR/2018 2014 - 15 THE ASSTT. COMMISSION ER OF INCOME-TAX, CIRCLE-2, UDAIPUR M/S OM PRAKASH SAURABH TAK AND PARTY, PALI GROUP, H.O. UDAIPUR, 20, SAHELI NAGAR, UDAIPUR. AAAAO2434R 23 . 72/JODHPUR/2018 2013 - 14 THE DCIT, CIRCLE- BARMER ASHOK KUMAR JAIN PROP. M/S MAHAVEER GARMENT POST OFFICE LANE, BH. MAHDEV ABHPG8925G 4 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES MANDIR, SUMERPUR 24 . 63/JODHPUR/2018 2014 - 15 INCOME TAX OFFICER, WARD-2(1), BIKANER SHRI LAL CHAND SONI, 4-E-110, JAI NARAYAN VYAS COLONY, BIKANER AFRPS4141N 25 . 476/JODHPUR/2017 2014 - 15 ACIT, CIRCLE, BHILWARA M/S JANKI CORP LIMITED MANDAPIYA CHOURAHA, CHOTTOR ROAD, BHILWARA, RAJASTHAN AAACJ3638A 26 - 29. 313 TO 316/JODHPUR/2018 2006 - 07 TO 2009- 10 INCOME TAX OFFICER, WARD-2(2), UDAIPUR SHRI RAJEEV SUHALKA 504, NAPTUNE APARTMENT, NEW FATEHPURA, UDAIPUR AOWPS4810E 3 0 . 339/JODHPUR/2018 2011 - 12 INCOME TAX OFFICER, SUMERPUR SHRI UMESH BHANDARI, MOKAMPURA ROAD, RANI DISTRICT-PALI AFTPB9529H 31 . 340/JODHPUR/2018 2012 - 13 THE DCIT, CIRCLE-1, JODHPUR M/S SUNITA HYDROCOLLOIDS PVT. LTD., E-394, MIA, 2 ND PHASE, BANSI, JODHPUR AAKCS7655J 32 . 516/JODHPUR/2017 2014 - 15 INCOME TA X OFFICER, WARD-1, HANUMANGA RH, SMT. HARISH KUMAR S/O SH. TIKAM CHAND 162-163, DURGA COLONY, HANUMANGARH AGPH5900A 33 . 138/JODHPUR/2016 2011 - 12 INCOME TAX OFFICER, WARD-1, MAKRANA SHRI KAMAL KISHORE PALORE PROP. M/S SUNITA MARBLE TRADERS, BIDIYAD A ASPM 0052 E 34 . 515/JODHPUR/2017 2014 - 15 INCOME TAX OFFICER, WARD-1, HANUMANGA RH. SMT. HEMLATA W/O SH. LATE SH. TEHLA RAM 162-163, DURGA COLONY, HANUMANGARH AHCPL2952M 35 . 08/JODHPUR/2018 2008 - 09 THE INCOME-TAX OFFICER, WARD-1, BHILWARA M/S MICRONE TAX FAB PVT. LTD., 113, 1 ST FLOOR, AMBAJI MARKET, BHILWARA AAECM3462D 36 . 532/JODHPUR/2017 2014 - 15 ASSISTANT COMMISSION ER OF INCOME-TAX, CIRCLE-03, SMT. RAJKAUR PUROHIT E-1 OPP ARIHANT NAGAR, JODHPUR AEHPP1351C 5 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES JODHPUR 37 . 24/JODHPUR/2018 2013 - 14 THE INCOME-TAX OFFICER, JAISALMER SH. KAMAL KISHORE BHARGAV S/O SH. MANGALA RAM, ANNAPURNA, RAMGARH, JAISALMER BEDPK8942B 38. ITA NO. 417/JODHPUR/2014 2010 - 11 THE ASSTT. COMMISSION ER OF INCOME-TAX, CIRCLE-1, UDAIPUR M/S GATTANI RESORTS PVT LTD., MAIN ROAD SUBHASH NAGAR, UDAIPUR AAACG8292P 39. CO NO. 21/JODHPUR/2014 2010 - 11 M/S GATTANI RESORTS PVT LTD., MAIN ROAD SUBHASH NAGAR, UDAIPUR THE ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, UDAIPUR AAACG8292P 40 . 232/JODHPUR/2016 2011 - 12 THE INCOME-TAX OFFICER, WARD-2, MAKRANA SHRI SURENDRA KUMAR PITTI PROP. M/S MOBILE WORLD, MAKRANA ABBPP6476D 4 1 & 42 279 & 312/JODHPUR/2017 2009 - 10 THE INCOME-TAX OFFICER, WARD-2, SHIVAJI NAGAR, JALORE (RAJASTHAN) SMT. SOBAG KANWAR W/O LATE SH. PRITHVI SINGH RAO, RAO KA MOHALLA, JHUNJHANI ROAD, BHINMAL, DISTT. JALORE CMOPK5871R 43 . 534/JODHPUR/2015 2010 - 11 THE INCOME-TAX OFFICER, WARD- BARMER SHRI MANGI LAL SHARMA, PROP. M/S MAYUR CONSTRUCTION COMPANY, BARMER ACXPS8933K 44 . 87/JODHPUR/2018 2014 - 15 THE INCOME-TAX OFFICER, WARD-1, BHILWARA SMT. KAMLA DEVI DANGI, 1, SURYA POL DARWAJA, NEAR BUS STAND, BANERA, BHILWARA ADXPD8626P 45 . 278/JODHPUR/2018 2013 - 14 DCIT, CIRCLE, BHILWARA M/S SAILEELA SYNTHETICS PVT. LTD. 147, NEW CLOTH AADCS1103N 6 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES MARKET, PUR ROAD, BHILWARA, RAJASTHAN 46 . 285/JOD HPUR/2018 2009 - 10 THE INCOME-TAX OFFICER, WARD-5, BHILWARA M/S NAREDI INVESTMENT PVT. LTD. TIRUMAL TOWER, A-36, GANDHI NAGAR, BHILWARA AAACN7481P ASSESSEE BY SHRI RAJENDRA JAIN (ADV.) (SL. NO. 12, 14, 16, 25, 30, 33, 37, 40,41, 42, 43) REVENUE BY SHRI SHRI A. K. DAS (JCIT) DR DATE OF HEARING 20/07/2018 DATE OF PRONOUNCEMENT 20/07/2018 O R D E R PER BENCH: THE ABOVE LISTED APPEALS ARE FILED BY THE REVENUE ( IN SOME CASES ASSESSEES CROSS OBJECTION AS LISTED ABOVE AR E ALSO FILED) AGAINST SEPARATE ORDERS OF THE LD. CIT(A)S ON DIFFE RENT DATES FOR THE DIFFERENT ASSESSMENT YEARS AS MENTIONED ABOVE. 2. DURING THE COURSE OF HEARING OF THESE APPEALS, J CIT (DEPARTMENTAL REPRESENTATIVE) SHRI A. K. DAS REPRES ENTED ON BEHALF OF THE DEPARTMENTAL. ARS OF THE ASSESSEES A S LISTED AT SERIAL NO. 12, 14, 16, 25, 30, 33, 37, 40,41, 42, 4 3SO WERE PRESENT. BESIDES IN SOME CASES NONE APPEARED FROM T HE SIDE OF 7 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES THE ASSESSEE WHICH ARE HEARD EX PARTE AS THE CBDT C IRCULAR IS BENEFICIAL TO THEM. 2.1 WE HAVE HEARD LD. DEPARTMENTAL REPRESENTATIVE A RS PRESENT AND PERUSED THE MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEALS. IT IS OBSERVED THAT T HE DEMAND/TAX EFFECT IN THE EACH REVENUE APPEAL LISTED ABOVE IS NOT EXCEEDING RS. 20 LACS. UNDER THE POWER VESTED B Y SEC. 268A(1) OF THE I T. ACT, CBDT HAS RECENTLY ISSUED C IRCULAR NO. 3/2018 DATED 11.07.2018 INSTRUCTING THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS. 20 LACS. THE CIRCULAR IS SPECIFICALLY MENTIONS THAT THE INSTRUCTIONS ARE APP LICABLE TO ALL PENDING APPEALS ALSO. 3. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIRECT ED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE IT AT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 20 LACS SHOULD B E WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVE. 4. THE PRESENT APPEALS ARE NOT COVERED BY ANY EXCEP TIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN EACH OF THESE DEPARTMENTAL APPEALS DOES NOT EXCEED THE LIMIT OF RS. 20 LACS AS SET OUT BY CBDT, SUCH A PPEALS ARE NOT 8 ITA 273/JODH/2018 DCIT VS. M/S MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR & ORS. CASES MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORDINGLY TH E APPEALS OF THE DEPARTMENT ARE DISMISSED AS NOT PRESSED/WITHDRA WN AND HENCE INFRUCTUOUS. 5. APROPOS COS WE MAY MENTION THAT IN TERMS OF SEC 253(4) OF THE IT ACT, THE RIGHT THEREOF DEPENDS ON THE SUR VIVAL OF CORRESPONDING REVENUE APPEAL. SINCE ALL THESE REVEN UE APPEALS ARE INFRUCTUOUS AND DO NOT SURVIVE AS A NECESSARY C ONSEQUENCE THE CORRESPONDING COS WILL ALSO STAND DISMISSED AS NOT MAINTAINABLE. 6. IN THE RESULT, ALL THE APPEALS OF REVENUE AND CO S AS LISTED ABOVE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/07/2018 SD/- SD/- (PAWAN SINGH) (R.C. SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 20/07/2018 *GANESH KR. COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR 6. GUARD FILE. ASSISTANT REGISTRAR JODHPUR BENCH