Appeal details
Counselvise Citation
[2019] 115 COUNSELVISE.COM (IT) 7483 (ITAT-NAGPUR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 5 month(s) 12 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
15-10-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2007-2008
Appeal Filed On
03-05-2016
Judgement Text
, IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR ( AT E - COURT, PUNE ) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY , JM SL. NO. ITA NO. /CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 2 98/N A G/2015 99/N A G/2015 ITO, WARD - 2, KHAMGAON SHRI ASHOK GOPIKISAN TAORI, RAIGAD COLONY, KHAMGAON, DIST BULDANA 444303 PAN: AANPT7815K 2008 - 09 2009 - 10 3 201/N AG /2015 ITO (TDS), WARD - 2(3), CHANDRAPUR SHRI NARESH DHANRAJ JAIN, NEAR M.T. WEIGHT BRIDGE, LAKHMAPUR NAGPUR ROAD, CHANDRAPUR - 442401 TAN: NGPNO2079A 2013 - 14 4 344/N A G/2015 ACIT, CIRCLE - 2, NAGPUR M/S. SUNNY CONSTRUCTION, 1, SUNNY TOWER, KHAT ROAD, NEAR KHAMB TALAO, BHANDARA PAN: AAKFS1558H 2011 - 12 5 227/N A G/ 2016 ITO, WARD - 2, CHANDRAPUR M/S. HARSHAL GRAMIN VIKAS BAHU - UDDESHIYA SANSTHA, VIVEK NAGAR, MUL ROAD, CHANDRA PUR - 442401 PAN: AAATH4269C 2010 - 11 2 LT GROUP OF CASES, NAGPUR 6 288/NAG/2016 DCIT, CENTRAL CIRCLE 2(2), NAGPUR SMT. POOJA SAMEER DAMLE, FLAT NO.G - 1, JAIN APARTMENT, P.NO.18, PANCHA DEEP NAGAR, NAGPUR - 440025 PAN: AFIPD3591C 2009 - 10 7 - 9 295/NAG/2016 296/NAG/2016 298/NAG/2016 DCIT, CENTRAL CIRCLE 1(2), NAGPUR M/S. BULDHANA URBAN CO - OPERATIVE CREDIT SOCIETY LTD., SAHAKARI SETU, HUTATMA GOREPETH, BULDHANA, DIST. BULDHANA 443001 PAN: AAAAB2572M 2007 - 08 2008 - 09 2009 - 10 10 302/NAG/2016 ITO, WARD - 2(4), NAGPUR SHRI SHABBIR HUSSAIN TAHIR ALI, MASJID LAKDA TALL, BANGALI PANJA ROAD, MASKASATH, NAGPUR - 440002 PAN: AKTPT2729C 2007 - 08 11 306/NAG/2016 ITO, WARD - 2, AMRAVATI SHRI ANAND CHHATRAPATI DALVI, PROP. M/S KUMAR SYSTEMS, RAM NAGAR, NEAR LIC COLONY, AMRAVATI 444606 PAN: AEUPS5846F 2011 - 12 12 338/NAG/2016 DCIT, CIRCLE - 1, NAGPUR ENESTEE ENGINEERING LTD., J - 9, J - 10, J - 11/1, MIDC INDUSTRIAL AREA, HINGNA ROAD, NAGPUR PAN: AABCE4490L 2011 - 12 13 362/NAG/2016 DCIT, CENTRAL CIRCLE 2(2), NAGPUR M/S SHREE AGRAWAL OIL INDUSTRIES PVT. LTD., 216, DEVKRIPA SOCIETY, WARDHMAN NAGAR, NAGPUR - 440008 PAN: AABCP0526C 2009 - 10 3 LT GROUP OF CASES, NAGPUR 14 374/NAG/2016 DCIT, CENTRAL CIRCLE 2(2), NAGPUR M/S MANSA AGRO FOOD PROCESSING PVT. LTD., 216, WARDHMAN NAGAR, NAGPUR 440008 PAN: AABCM6900C 2009 - 10 15 - 16 432/NAG/2016 433/NAG/2016 ACIT, CIRCLE - 3, NAGPUR SHRI AMIT AMAL KARMAKAR, PROP: VIDARBHA BUILDERS & DEVELOPERS, HOUSE NO.2847/13, MAIN ROAD, MOUZA HINGNA, NAGPUR - 441110 PAN:AJWPK5921F 2012 - 13 2013 - 14 17 467/NAG/2016 DCIT, CENTRAL CIRCLE 2(2), NAGPUR SHRI DARPAN DHARAMPAL AGRAWAL, 290, SATNAMI LAY - OUT, EAST WARDHMAN NAGAR, NAGPUR 440008 PAN: AIKPA1633K 2010 - 11 18 479/NAG/2016 ACIT, AKOLA CIRCLE, AKOLA THE SHEGAON SHRI AGRASEN SAHAKARI PAT SANSTHA, SHEGAON, AGRAWARDHANI, KHETAN CHOWK, SHEGAON, DIST. BULDHANA 444302 PAN: AAAAA1220F 2013 - 14 19 - 20 481/NAG/2016 482/NAG/2016 DCIT, CENTRAL CIRCLE AKOLA SHRI DAMODAR T. DANDALE, KHILPURI TQ. BALAPUR AKOLA, DIST. AKOLA 444302 PAN: BGEPD6500P 2007 - 08 2008 - 09 21 510/NAG/2016 DCIT, CENTRAL CIRCLE 2(2), NAGPUR SMT. ANJU A. SARAF, FLAT NO.C - 2, YOGESHWAR GANGA APARTMENT, 97 & 98, FARMLAND, RAMDASPETH, NAGPUR - 440012 PAN: AETPS5421E 2007 - 08 4 LT GROUP OF CASES, NAGPUR 22 518/NAG/2016 DCIT, CIRCLE - 2, NAGPUR M/S. JVS CONSTRUCTIONS, BLOCK NO.12, ADITYA COMPLEX, KAMPTEE ROAD, NEAR AUTOMOTIVES, NAGPUR - 440026 PAN: AAAFJ6490K 2013 - 14 23 522/NAG/2016 ITO, WARD - 3(2), NAGPUR SHRI DEEPAK DAMODHAR DESHMUKH, PLOT NO.U - 28, HINGNA ROAD, MIDC, NAGPUR - 440028 PAN: ADAPD5560H 2011 - 12 24 535/NAG/2016 ITO, WARD - 3, AKOLA M/S SAMRUDDHI DEVELOPERS, RAMI HERITAGE, OPP. RTO OFFICE, MURTIZAPUR ROAD, AKOLA 444001 PAN: ABFFS7939E 2011 - 12 25 608/NAG/2016 DCIT, CENTRAL CIRCLE - 1(3), NAGPUR SHRI KIRIT SHARAD JOSHI, 23, TRIMBAKESHWAR, NEW VERMA LAYOUT, NAGPUR - 440033 PAN: AAOPJ9006D 2006 - 07 26 - 27 617/NAG/2016 618/NAG/2016 DCIT, CENTRAL CIRCLE - 1(3), NAGPUR M/S SPACEWOOD FURNISHERS PVT. LTD., T - 48, MIDC, HINGNA, NAGPUR - 440016 PAN: AACCS4955R 2006 - 07 2007 - 08 28 30/NAG/2017 DCIT, AMRAVATI CIRCLE, AMRAVATI SHRI RAMESHWAR RATANLAL KARWA (HUF), PROP.M/S ORSON PHARMACEUTICALS, 422/6, MANGALDAS BUILDING, 3 RD FLOOR, 20, KITCHEN GARDEN LANE, MUMBAI 400002 PAN: AABHR0647B 2012 - 13 5 LT GROUP OF CASES, NAGPUR 29 63/NAG/2017 DCIT, CIRCLE - 1, NAGPUR M/S MANMIT ELECTRICALS INFRASTRUCTURE PVT. LTD., F - 1, NARMADA PLAZA, OPP. CHILDREN TRAFFIC PARK, DHARAMPETH, NAGPUR - 440010 PAN: AAFCM9823K 2012 - 13 30 68 /NAG/2017 DCIT, CIRCLE - 1, NAGPUR SHRI SATISH KESHAVRAO MUNDE 22 - B, GULAB PALACE, RAMDASPETH, NAGPUR - 440010 PAN: ACUPM6198B 2012 - 13 31 CO NO.16/NAG/2017 SHRI SATISH KESHAVRAO MUNDE 22 - B, GULAB PALACE, RAMDASPETH, NAGPUR - 440010 PAN: ACUPM6198B DCIT, CIRCLE - 1, NAGPUR 2012 - 13 32 - 33 71/NAG/2017 72/NAG/2017 DCIT, CENTRAL CIRCLE - 1(3), NAGPUR SHRI CHAGANLAL KUNVERJIBHAI PATEL, P/O M/S GIGEO REAL ESTATE, PLOT NO.36, KAMAL PALACE, DHANTOLI, NAGPUR - 440010 PAN:ACRPP0924H 2007 - 08 2008 - 09 3 4 - 36 83/NAG/2017 84/NAG/2017 86/NAG/2017 ITO (TDS), WARD 1(2), AKOLA THE CHIEF ACCOUNTS OFFICER, AKOLA MUNICIPAL CORPORATION, AKOLA - 444001 T AN: N GPTO1294G 2008 - 09 2011 - 12 2010 - 11 37 91/NAG/2017 ITO, WARD 1(5), NAGPUR SHRI HARMITSINGH BHAGWANSHING SETHI, PROP. M/S MANMIT ELECTRICALS & CIVIL CONTRACTOR, 46, GOVT. PRESS CO - OPERATIVE HOUSING SOCIETY, NEAR JANTA WEELY BAZAR, TRIMURTI NAGAR, NAGPUR PAN: AFFOS6376H 2011 - 12 6 LT GROUP OF CASES, NAGPUR 38 94/NAG/2017 JCIT, AMRAVATI CIRCLE, AMRAVATI M/S BHARAT RAIL AUTOMATION PVT. LTD., SATURNA INDUSTRIAL ESTATE, BADNERA ROAD, AMRAVATI 444605 PAN: AACCB5060C 2011 - 12 39 95/NAG/2017 DCIT, AMRAVATI CIRCLE, AMRAVATI M/S BHARAT RAIL AUTOMATION PVT. LTD., SATURNA INDUSTRIAL ESTATE, BADNERA ROAD, AMRAVATI 444605 PAN: AACCB5060C 2012 - 13 40 96/NAG/2017 ITO, WARD - 1, AMBAPETH, AMRAVATI M/S BHARAT RAIL AUTOMATION PVT. LTD., SATURNA INDUSTRIAL ESTATE, BADNERA ROAD, AMRAVATI 444605 PAN: AACCB5060C 2013 - 14 41 - 42 127/NAG/2017 128/NAG/2017 ITO, WARD - 4, AMRAVATI SMT. ISHA VAIBHAV SOMAIYA PROP. OF VRINDA ENTERPRISES, PLOT NO.17, MANGALAM, NEAR JIVANCHAYA COLONY, AMRAVATI - 444606 PAN: BHRPS0705D 2010 - 11 2011 - 12 4 3 132/NAG/2017 ACIT, AKOLA CIRCLE, AKOLA SHRI CHETAN JANARDAN HEND, LIONS CONVENT ROAD, KHAMGAON, DIST. BULDHANA 444303 PAN: ADLPH5078H 2013 - 14 44 133/NAG/2017 ACIT, AKOLA CIRCLE, AKOLA SHRI MADHUSUDAN MUGTULAL AGRAWAL, PROP. AGRAWAL CROCKERIES, BARADARI, KHAMGAON, DIST. BULDHANA 444303 PAN: AAZPA2393P 2013 - 14 7 LT GROUP OF CASES, NAGPUR 4 5 142/NAG/2017 ACIT, CENTRAL CIRCLE 2(1), NAGPUR SHRI RAMLAL B KATRE PLOT NO.47A, SONBAJI NAGAR, PARDI NAKA, BAGADGANJ, NAGPUR - 440008 PAN: AGWPK9297M 2008 - 09 4 6 156/NAG/2017 ITO, WARD 2, KHAMGAON SHRI MANOJ JAGDISH MODI, WAMAN NAGAR, KHAMGAON, DIST. BULDHANA 444303 PAN: AGOPM9187A 2013 - 14 4 7 192/NAG/2017 ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR SHRI RAJESH NANDLAL BIYANI, GOKULDHAM, TADOBA ROAD, TUMUM, CHANDRAPUR - 442401 PAN: AEVPB9868G 2011 - 12 4 8 198/NAG/2017 ACIT, CIRCLE 4, NAGPUR M/S DIGINDIA TECHNOLOGIES PVT. LTD., 480, WAGH HOUSE, UMRER ROAD, BADA TAJBAGH, CHITNIS NAGAR, NAGPUR PAN: AACCD2517Q 2010 - 11 49 199/NAG/2017 ITO, WARD 2(2), NAGPUR M/S TEJPAL SINGH ARORA (HUF), HSE NO.82/4, BUNGALOW NO.02, HERITAGE APARTMENT, NEAR MLA HOSTEL, CIVIL LINES, NAGPUR - 440001 PAN: AAAHT1889G 2012 - 13 50 203/NAG/2017 DCIT, CIRCLE 2, NAGPUR SHRI JITENDRA SHWINIKUMAR CHHABRA, 18, BYRAMJI TOWN, NAGPUR 440013 PAN: ABEPC4430D 2013 - 14 8 LT GROUP OF CASES, NAGPUR 5 1 226/NAG/2017 DCIT, CIRCLE 1, NAGPUR M/S HINDUSTAN BUILDERS, C/O SOFT POLYNOMIALS, PLOT NO.4, SANGNAK BHAWAN, NORTH BAZAR ROAD, DHARAMPETH, NAGPUR - 440010 PAN: AAAFH4959H 2007 - 08 5 2 372/NAG/2017 ITO, WARD 1(3), NAGPUR M/S. BERAR FINANCE LIMITED. 3 RD FLOOR, AVINISHA TOWER, MEHADIA SQUARE , DHANTOLI, NAGPUR - 440012 PAN:AAACB5861B 2014 - 15 5 3 393/NAG/2017 DCIT, AMRAVATI CIRCLE, AMRAVATI. M/S BHARAT RAIL AUTOMATION PVT. LTD., SATURNA INDUSTRIAL ESTATE, BADNERA ROAD, AMRAVATI 444605 PAN: AACCB5060C 2014 - 15 5 4 396/NAG/2017 DCIT, AMRAVATI CIRCLE, AMRAVATI M/S. AMRAVATI MERCHANT CO - OPERATIVE BANK LTD. 1, KHANDELWAL COMPLEX, CHAPRASIPURA CAMP, AMRAVATI - 444602. PAN:AAAAT0511E 2014 - 15 5 5 65/NAG/2018 ITO, WARD - 2, KHAMGAON ASHFAQUL HUSSAIN SAIFUDDIN BABJI, ENGLISH GIN COMPOUND, TANK ROAD, KHAMGAON - 444303 PAN:AEEPS1944K 2013 - 14 9 LT GROUP OF CASES, NAGPUR 5 6 66/NAG/2018 DCIT, AMRAVATI CIRCLE, AMRAVATI SHRI RAMESHWAR RATANLAL KARWA (HUF), PROP.M/S ORSON PHARMACEUTICALS, 422/6, MANGALDAS BUILDING, 3 RD FLOOR, 20, KITCHEN GARDEN LANE, MUMBAI 400002 PAN: AABHR0647B 2014 - 15 5 7 89/NAG/2018 ITO, WARD 1(2), NAGPUR GOPAL GAURISHANKAR AGRAWAL (HUF) KANCHANGIRI APARTMENT, BUTY ROAD, SITABULDI, NAGPUR - 440012 PAN:AACHG3189G 2014 - 15 5 8 92/NAG/2018 ITO, WARD 1(1), NAGPUR. SHRI PRAVEEN GOPALDAS AGRAWAL, 201, GANGA APARTMENTS, 40, FARM LAND, RAMDASPETH, NAGPUR - 440010. PAN:AAWPA4467B 2013 - 14 5 9 101/NAG/2018 DCIT, CENTRAL CIRCLE 2(1), NAGPUR. M/S. MAHAVIR GLOBAL COAL LTD. PLOT NO.7, NAWAB APARTMENT, AMRAVATI ROAD, TILAKNAGAR, NAGPUR - 440010 PAN:AADCM4776H 2012 - 13 60 105/NAG/2018 DCIT, CIRCLE (EXEMPTION), NAGPUR M/S. JAI MAHAKALI SHIKSHAN SANSTHA, BAPUCHIWADI, RAMNAGAR, WARDHA - 442001 PAN:AAATJ1449G 2012 - 12 10 LT GROUP OF CASES, NAGPUR 6 1 139/NAG/2018 ACIT, CENTRAL CIRCLE 1(3), NAGPUR SHRI RAMESH BHAGIRATH RANDER (HUF) 1 ST FLOOR, SARVODOYA CLOTH MARKET, GANDHIBAGH, NAGPUR - 440002 PAN:AABHR9739Q 2010 - 11 62 152/NAG/2018 ACIT, CENTRAL CIRCLE 1(1), NAGPUR. SHRI AJAY KHANDELWAL, FLAT NO.21, PLOT NO.202, SURYA TOWER, BAJAJNAGAR, NAGPUR - 440010 PAN:ACXPK3265C 2014 - 15 63 217/NAG/2018 ITO, WARD 2(1), NAGPUR SHRI SAMEER M. AGRAWAL, PLOT NO.1, GHATATE LAYOUT, CIVIL LINES, NAGPUR. PAN:AAUPA9132H 2003 - 04 6 4 236/NAG/2018 ITO, WARD - 4, AMRAVATI SHRI RAMESHWAR RATANLAL KARWA (HUF), PROP. ORSON PHARMACEUTICALS, 422/6, MANGALDAS BUILDING, 20, KITCHEN GARDEN LANE, MUMBAI 400002 PAN: AABHR0647B 2013 - 14 6 5 238/NAG/2018 DCIT, AMRAVATI CIRCLE, AMRAVATI M/S. JIJAU COMMERCIAL CO - OP. BANK LTD., 1 ST FLOOR, KHATRI COMPLEX, WALCUT COMPOUND, AMRAVATI - 444601 PAN: AAAAJ1905E 2014 - 15 6 6 240/NAG/2018 ACIT, AKOLA CIRCLE, AKOLA THE AKOLA JANTA COMMERCIAL CO - OPERATIVE BANK LTD., OLD COTTON MARKET, AKOLA 444001 PAN: AAAAT0875H 2011 - 12 11 LT GROUP OF CASES, NAGPUR 6 7 242/NAG/2018 ITO, WARD 4(3), NAGPUR SHAFIQUE MOHD. YUSUF MOHD. DIWAN, TAJ PALACE ARCADE APARTMENT, CHARKHAMBA CHOWK, TEKA, NAGPUR - 440017 PAN: AJWPM2885L 2009 - 10 6 8 244/NAG/2018 ITO (EXEMPTION) - 1, NAGPUR M/S SHRI GIRIRAJSHARANJI SHRI BALKRISHNLALJI MANDIR, C - 10, C/O SHRI PRAMOD MAHESWARI, HINDUSTAN COLONY, MAHESWARI NIKETAN, WARDHA ROAD, NAGPUR 440015 PAN: AAHTS7301M 2011 - 12 6 9 - 70 245/NAG/2018 246/NAG/2018 ACIT, WARDHA CIRCLE, WARDHA SHRI JAGDISH SADHURAM JOTWANI, NEAR NAMDEO MATH, MALGUJARIPURS, WARDHA 442001 PAN: AFJPJ7112A 2014 - 15 2015 - 16 7 1 251/NAG/2018 ITO, WARD 4, AMRAVATI SHRI MAHESH SHANKAR SORATE, PROP. M/S. SWARAJ PETROL PUMP, REVASA, DARYAPUR, DIST. AMRAVATI PAN: AGYPS5409D 2013 - 14 7 2 2 67 /NAG/2018 ACIT, CIRCLE 4, NAGPUR M/S SUKHKARTA DEVELOPERS & BUILDERS, SHREE TOWER, OPP. CORPORATION SCHOOL, SOMALWADA BUS STAND, WARDHA ROAD, NAGPUR PAN: ABCFS9605C 2012 - 13 12 LT GROUP OF CASES, NAGPUR 7 3 06/NAG/2019 ITO, WARD 1, YAVATMAL EUREKA MEDICARE PVT. LTD., C/O SANJIVANI HOSPITAL, MAHADEO MANDIR ROAD, YAVATMAL - 445001 PAN: AABCE6819M 2012 - 13 7 4 09/NAG/2019 DCIT, CIRCLE 2, NAGPUR SMT. RASHIDA AMIN, PLOT NO.10, SIAL LAYOUT, FEDDER ROAD, TAKLI, NAGPUR - 440001 PAN: ADOPA6683J 2013 - 14 7 5 20/NAG/2019 ACIT, AKOLA CIRCLE, AKOLA THE AKOLA URBAN CO - OPERATIVE BANK LTD., JANKALYAN OLD COTTON MARKET, AKOLA 444001 PAN: AAAAT4082A 2010 - 11 7 6 25/NAG/2019 ACIT, AKOLA CIRCLE, AKOLA LE - MERITE EXPORTS LTD., B 1 - 104D, BOOMRANG, 1 ST FLOOR, CHANDIVALI FARM ROAD, ANDHERI (E), MUMBAI - 400072 PAN: AABCD9133H 2013 - 14 7 7 30/NAG/2019 ITO, WARD 1(4), NAGPUR PRABODH SADASHIV SADAVARTE (HUF) 138, RAMNAGAR, NAGPUR 440010 PAN: AAHHP0169E 2007 - 08 7 8 33/NAG/2019 DCIT, CIRCLE - 2, NAGPUR M/S FOREST DEVELOPMENT CORPORATION OF MAHARASHTRA LTD., PLOT NO.359/B, FDCM BHAVAN, HINGNA ROAD, AMBAZARI, NAGPUR - 440036 PAN: AAACF2982K 2015 - 16 13 LT GROUP OF CASES, NAGPUR 7 9 45/NAG/2019 ACIT, AMRAVATI CIRCLE, AMRAVATI SHRI SANJAY SHANKARRAO JADHAO, W - 27, MIDC, AMRAVATI 444607 PAN: AARPJ6547L 2011 - 12 80 52/NAG/2019 DCIT, CIRCLE 1, NAGPUR SHRI VIJAY KUMAR WADHWA, MEHADIA SQUARE, ABHYANKAR ROAD, DHANTOLI, NAGPUR - 440012 PAN: AAMPW1683M 2015 - 16 8 1 53/NAG/2019 DCIT, CIRCLE - 1, NAGPUR SHRI KRISHNA KUMAR WADHWA, MEHADIA SQUARE, ABHYANKAR ROAD, DHANTOLI, NAGPUR - 440012 PAN: AAEPW8789N 2015 - 16 8 2 54/NAG/2019 DCIT, CIRCLE - 1, NAGPUR SHRI SURESH KUMAR WADHWA, MEHADIA SQUARE, ABHYANKAR ROAD, DHANTOLI, NAGPUR - 440012 PAN: AAEPW8787C 2015 - 16 8 3 55/NAG/2019 DCIT, CIRCLE - 1, NAGPUR SHRI OM PRAKASH WADHWA, MEHADIA SQUARE, ABHYANKAR ROAD, DHANTOLI, NAGPUR - 440012 PAN: AAEPW878 8P 2015 - 16 8 4 67/NAG/2019 ITO, WARD - 1, YAVATMAL M/S BABASAHEB NAIK KAPUS UTPADAK SAHKARI SOOT GIRANI LTD., A/P PIMPALGAON, TAL. MAHAGAON, DIST. YAVATMAL - 445204 PAN: AAAAB0257B 2009 - 10 14 LT GROUP OF CASES, NAGPUR 8 5 86/NAG/2019 DCIT, CIRCLE - 2, NAGPUR M/S SOMRAS DISTILLERS, 144, GUPTA NIWAS, RAMDASPETH, NEAR JAIN MANDIR, NAGPUR - 440010 PAN: AAGFS2028A 2001 - 02 8 6 104/NAG/2019 ACIT, CIRCLE - 4, NAGPUR M/S KAPILANSH DHATU UDYOG PVT. LTD., BLOCK NO.112, HANDLOOM MARKET, GANDHIBAGH, NAGPUR - 440002 PAN: AAACK7380C 2011 - 12 8 7 106/NAG/2019 ACIT, CENTRAL CIRCLE 2(2), NAGPUR SHRI SUDHIR RAMSWAROOP MUNDRA, 20/3, PRIYADASHINI COLONY, NEAR RTO, GIRIPETH, NAGPUR - 440010 PAN: ACWPM7113L BLOCK PERIOD 01.04.1996 TO 20.12.2002 8 8 117/NAG/2019 DCIT, CIRCLE - 2, NAGPUR SHRI SUBHASH GANPATRAO BUTY (HUF), 306, BUTY BUNGALOW, RABINDRANATH TAGORE MARG, CIVIL LINES, NAGPUR 440001 PAN: AAKHS4068N 2014 - 15 8 9 119/NAG/2019 ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR M/S A.M.G. TRANSFORMER CONSORTIUM, SHOP NO.4, C/O N.S. ASSOCIATES, BHUVIKAS BANK BUILDING, NAGPUR ROAD, CHANDRAPUR PIN - 442401 PAN: AANFA4280F 2010 - 11 15 LT GROUP OF CASES, NAGPUR 90 125/NAG/2019 DCIT, CIRCLE - 1, NAGPUR M/S MAHARASHTRA STATE MINING CORPORATION LTD., 07, VATSALYA, WARDHA ROAD, AJNI CHOWK, NAGPUR - 440010 PAN: AABCM1378B 2008 - 09 A SSESSEE BY : S /S HRI S.C. THAKAR , UMANG AGRAWAL, J.M. RANADE, R.V. LOYA, KAILASH JOGANI, L.S. DEWANI, SANJAY THAKAR, R.B. ATAL, MANOJ MORIYANI, MAHAVIR ATAL, S.G. GANDHI, ABHAY AGRAWAL, M.A. GOHEL , MUKESH AGRAWAL AND KAPIL V. CHANDAK REVENUE BY : DR. MILIND BHUSARI, CIT AND SMT. AGNES P THOMES / DATE OF HEARING : 14 .10 .2019 / DATE OF PRONOUNCEMENT : 15 .10 .2019 / ORDER PER BENCH : THIS BUNCH OF APPEALS PREFERRED BY THE REVENUE FOR THE VARIOUS ASSESSMENT YEARS MENTIONED IN THE CAPTION EMANATES FROM THE ORDER S OF COMMISSIONER OF INCOME TAX (APPEALS) . THE ASSESSEE HAS PREFERRED CO NO.16/NAG/2017 AGAINST ITA NO.68/NAG/2017 . 2. THE LD. AR OF THE ASSESSEES SUBMITTED AT THE OUTSET THAT THE APPEALS OF REVENUE ARE LIABLE TO BE DISMISSED ON ACCOUNT OF LOW TAX EFFECT IN TERMS OF RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)], DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 REVISING THE 16 LT GROUP OF CASES, NAGPUR UPWARD MONETARY LIMITS FOR FILING OF APPEALS IN INCOME TAX CASES BEFORE VARIOUS APPELLATE FORUMS. THE EARLIER CBDT CIRCULAR NO.03/2019 DATED 11.07.2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BEFORE THE TRIBUNAL AT RS.20 LAKHS. SUCH LIMIT HAS BEEN ENHANCED IN THE RECENT CBDT CIRCULAR DATED 08.08.2019 FROM RS.20 LAKHS TO RS. 50 LAKHS. THE LD. AR OF THE ASSESSEE POINTED THAT TAX EFFECT INVOLVED INCLUDING SURCHARGE AND CESS IN ALL THE APPEAL S IS LESS THAN RS.50 LAKHS. 3. THE LD. DR FAIRLY ADMITTED THAT IN THE PRESENT APPEALS BY THE DEPARTMENT TAX EFFECT IS LESS THAN RS.50 LAKHS. 4. BOTH SIDES HEARD. THE REVENUE IS IN APPEAL AGAINST THE ORDER OF LD. CIT(APPEALS) IN DELETING THE ADDITIONS. UNDISPUTEDLY, THE TAX EFFECT I NVOLVED IN THESE APPEALS IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08.08.2019 (SUPRA.) HAS AMENDED PARA 3 OF CIRCULAR NO.3 OF 2018 DATED 11.07.2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNA L. THUS, WITHOUT GOING INTO MERIT OF THE ISSUES RAISED IN THE APPEAL, IN VIEW OF THE CBDT CIRCULAR (SUPRA) THE PRESENT APPEALS OF THE REVENUE ARE DISMISSED ON ACCOUNT OF LOW TAX EFFECT. SINCE THE APPEALS OF REVENUE ARE DISMISSED ON ACCOUNT OF LOW TAX EFF ECT, CO FILED BY THE ASSESSEE IN CO NO.16/NAG/2017 BECOMES INFRUCTUOUS AND HENCE, THE SAME IS ALSO DISMISSED. 5. BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL, WITH THE REQUISITE M ATERIAL TO 17 LT GROUP OF CASES, NAGPUR SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AND CO OF CONCERNED ASSESSEE ARE DISMISSED. ORDER PRO NOUNCED ON 15 TH DAY OF OCTOBER , 201 9 . SD/ - SD/ - D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER / PUNE; / DATED : 15 TH OCTOBER , 2019 . SB /GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5 . , , / DR, ITAT, NAGPUR . 6 . / GUARD FILE. // TRUE COPY // / BY ORDER, / PRIVATE SECRETARY , / ITAT, PUNE . 18 LT GROUP OF CASES, NAGPUR DATE 1 DRAFT DICTATED ON 14 . 10 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 1 5 .10 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER
