ITO, Jaipur V. DAHIYA COLONIZERS PVT. LTD., Jaipur

ITA 432/JPR/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99563 (ITAT-JAIPUR)
• Duration Of Justice: 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 30-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

VK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR JH VKJ-IH-RKSYKUH] U;KF;D LNL; ,OA JH FOE FLAG ;KN O] YS[KK LNL; DS LE{K BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YA DAV, AM SL. NO ITA NO. APPELLANT RESPONDENT CIT CIT APPEAL NO. AND DATE ASSESSMENT YEAR 1 432/JP/15 ITO,WARD 3(1),JAIPUR M/S DAHIYA COLONIZERS P.LTD,JAIPUR CIT A-1, JAIPUR 273/13-14 DT. 12.02.15 2006-07 2 434/JP/15 DCIT, CIRCLE- 2 JAIPUR M/S BANAS SAND TOLL COLLECTION JV, JAIPUR CIT A-1, JAIPUR 416/12-13 DT. 04.02.15 2008-09 3 435/JP/15 DCIT, CIRCLE- 2,JAIPUR M/S SALASAR OVERSEAS P.LTD., JAIPUR CIT A-1, JAIPUR 302/12-13 DT. 05.02.15 2006-07 4 437/JP/15 ITO,WARD 1(3),JAIPUR SHRI MANOJ KUMAR, KOTA CIT A, KOTA 806/11-12 DT. 25.02.15 2009-10 5 CO.NO. 40/JP/15 SHRI MANOJ KUMAR, KOTA ITO,WARD 1(3),JAIPUR --DO-- 6 438/JP/15 ITO,WARD 1(2),JAIPUR SH. VIJAY KUMAR JAIN, KOT CIT A, KOTA 357/11-12 DT. 24.02.15 2010-11 7 CO.NO. 37/JP/15 SH. VIJAY KUMAR JAIN, KOTA ITO,WARD 1(2),JAIPUR 2010-11 8 480/JP/15 DCIT,(CENTRA L), AJMER SH. RAJESH KUMAR LADDHA, BHILWARA CIT A-2, UDAIPUR 717/13-14 DT. 05.03.15 2011-12 9 481/JP/15 DCIT,(CENTRA L), AJMER SH. DINESH CHAND KATARIA, BEAWAR CIT A, KOTA 476/11-12 DT. 09.03.15 2011-12 10 516/JP/15 ITO,WARD 6(4),JAIPUR SH. SURESH PARWAL,JAIPUR CIT A-2, JAIPUR 63/13-14 DT. 09.03.15 2010-11 11 518/JP/15 DCIT,CIRCLE- 2, JAIPUR M/S BHANSALI TRADING CORPORATION, JAIPUR CIT- A- 1,JAIPUR 238/12-13 DT. 02.03.15 2010-11 12 522/JP/15 ITO,WARD 4(2),JAIPUR SH. INDER KUMAR GUPTA,JAIPUR CIT- A-2, JAIPUR 112/13-14 DT. 17.03.15 2010-11 13 542/JP/15 DCIT,CIRCLE- 2, ALWAR M/S UJALA PUMPS PVT, LTD. ALWAR CIT - A,ALWAR 86/13-14 DT. 05.03.15 2010-11 14 CO.NO. 41/JP/15 UJALA PUMPS P.LTD.,ALWAR DCIT,CIRCLE-2 ALWAR 2010-11 15 543/JP/15 DCIT,CIRCLE- 2, ALWAR M/S PROSAFE INTERNATIONAL P.LTD.ALWAR CIT - A,ALWAR 105/13-14 DT. 09.03.15 2010-11 . 2 16 CO.NO. 42/JP/15 M/S PROSAFE INTERNATIONAL P.LTD. ALWAR DCIT,CIRCLE-2 ALWAR 2010-11 17 544/JP/15 ACIT, CIRCLE- 1, JAIPUR M/S CLARITY GOLD P.LTD., JAIPUR CIT- A-4, JAIPUR 793/13-14 DT. 27.03.15 2008-09 18 554/JP/15 ITO,JHALAWAR SH. NARAIN SINGH CIT- A, KOTA 50/12-13 DT. 30.03.15 2003-04 19 564/JP/15 ACIT,CIRCLE- 2, AJMER BARODA RAJASTHAN GRAMIN BANK, AJMER CIT- A, AJMER 540/12-13 DT. 09.03.15 2088-09 20 573/JP/15 ACIT,CRICLE- 2, KOTA SH. RAMESHWAR PRASAD KACHOLIYA, KOTA CIT- A, KOTA 62/12-13 DT. 18.03.15 2007-08 21 635/JP/15 ITO,WARD 3(2),JAIPUR M/S MANISH PHARMA, JAIPUR CIT- A-1, JAIPUR 296/12-13 DT. 21.04.15 2007-08 22 636/JP/15 ITO,WARD 2(2),KOTA SH. INAYAT HUSSAIN PATHAN, KOTA CIT- A,KOTA 88/13-14 DT. 30.04.15 2010-11 23 741/JP/15 ACIT, CIRCLE- 2 ALWAR M/S GINNI INTERNATIONAL LTD., ALWAR CIT- A,ALWAR 103/13-14 DT. 03.08.15 2010-11 24 643/JP/15 ACIT, CIRCLE- 1, KOTA M/S MITTAL PIGMENTS P.LTD., KOTA CIT- A,AJMER 247/10-11 DT. 01.04.15 2008-09 25 731/JP/15 ITO,WARD ,BHIWADI SH. MAM CHAND GURJAR, ALWAR CIT- A,ALWAR 28/13-14 DT. 17.08.15 2008-09 26 750/JP/15 ITO,WARD 3(1),JAIPUR M/S PREFECT TIME MULTITRADE PVT. LTD, JAIPUR CIT- A-1, JAIPUR 413/13-14 DT. 21.08.15 2010-11 27 762/JP/15 DCIT, CIRCLE- 3, JAIPUR M/S EMGEE CABLES & COMMUNICATION LTD., JAIPUR CIT- A-4, JAIPUR 42/14-15 DT. 31.08.15 2011-12 28 765/JP/15 DCIT, CIRCLE- 2, JAIPUR M/S THE MEWAR SUGAR MILLS LTD., JAIPUR CIT- A, JAIPUR 69/12-13 DT. 21.08.15 2001-02 29 766/JP/15 ITO,WARD 3,BHARATPUR M/S RAJASTHAN DETECTIVE SERVICES LTD., BHARATPUR CIT- A, ALWAR 93/14-15 DT. 31.08.15 2011-12 30 779/JP/15 ACIT,CIRCLE- 1, AJMER M/S BARODA RAJASTHAN GRAMIN BANK, AJMER CIT- A, AJMER 68/13-14 DT. 24.08.15 2010-11 31 812/JP/15 DCIT, CIRCLE- BHARATPUR M/S SINGHAL BUILDERS CONTRACTOR , BHARATPUR CIT- A, ALWAR 62/13-14 DT. 21.09.15 2010-11 32 822/JP/15 ITO,WARD 3(1),JAIPUR M/S RAMA STEEL ROLLING MILLS & GENERAL ENGINEERING WORKS, JAIPUR CIT- A-1, JAIPUR 30/12-13 DT. 14.09.15 2004-05 33 829/JP/15 ACIT, CIRCLE- 5, JAIPUR M/S MANGALAM ARTS, JAIPUR CIT- A-2, JAIPUR 411/13-14 DT. 28.09.15 2013-14 34 424/JP/15 ITO,BUNDI SH. RAMESH KUMAR KASAT, BUNDI CIT- A, KOTA 259/12-13 DT. 24.02.15 2010-11 35 420/JP/15 DCIT, CIRCLE- 2, JAIPUR M/S RAJ TEXTILES, JAIPUR CIT- A-1, JAIPUR 497/13-14 DT. 24.02.15 2011-12 . 3 36 590/JP/15 DCIT, CIRCLE- 7, JAIPUR M/S HAND MADE PAPER& BOARD IND., JAIPUR CIT- A-3, JAIPUR 247/13-14 DT. 20.03.15 2007-08 37 628/JP/15 ITO,WARD 1(3),JAIPUR SH. PURVESH SHAH, KOTA CIT- A,KOTA 584/11-12 DT. 17.04.15 2009-10 38 433/JP/15 ITO,WARD 2(1),JAIPUR SH. DINESH KUMAR GOVIL, JAIPUR CIT- A-1, JAIPUR 289/11-12 DT. 03.02.15 2009-10 39 428/JP/15 ITO,WARD 6(2),JAIPUR M/S G.B.IMPEX, JAIPUR CIT- A-2, JAIPUR 73/13-14 DT. 06.02.15 2010-11 40 715/JP/15 ITO,WARD 1,BHARATPUR M/S ELECON POLYMERS PVT. LTD. BHARATPUR CIT- A, ALWAR 56/14-15 DT. 30.07.15 2011-12 41 700/JP/15 ITO,WARD 1(2),ALWAR SH. JAGDISH KUMAR GUPTA, ALWAR CIT- A, ALWAR 18/13-14 DT. 17.07.15 2010-11 42 691/JP/15 ACIT, CIRCLE- 1, AJMER M/S RAJASTHAN GRAMIN BANK ALWAR CIT- A, ALWAR 23/14-15 DT. 29.06.15 2011-12 43 683/JP/15 ITO,WARD 4,BHARATPUR SH. OM PRAKASH BAGHEL, DHOLPUR CIT- A,ALWAR 29/14-15 DT. 22.06.15 2011-12 44 680/JP/15 ACIT,CIRCLE- 1, KOTA M/S RESONANCE EDUVEMTIRES PVT. LTD, KOTA CIT - A,KOAT 56/14-15 DT. 16.06.15 2011-12 45 CO.NO. 51/JP/15 M/S M/S RESONANCE EDUVEMTIRES PVT. LTD, KOTA ACIT,CIRCLE-1 KOTA 2011-12 46 667/JP/15 ITO, BUNDI SH. LOKESH KUMAR GOYAL, BUNDI CIT - A,KOAT 707/14-15 DT. 28.05.15 2009-10 47 662/JP/15 DCIT,CIRCLE- 7, JAIPUR DR. ANSHU SAHAL, JAIPUR CIT A- 3,JAIPUR 1027/11-12 DT. 15.05.15 2009-10 48 CO.NO. 44/JP/15 DR. ANSHU SAHAL, JAIPUR DCIT,CIRCLE-7, JAIPUR 2009-10 49 655/JP/15 ITO, WARD3(2), JAIPUR SH. DEEPAK KUMAR SOMANI, JAIPUR CIT A- 1,JAIPUR 452/11-12 DT. 18.05.15 2009-10 50 654/JP/15 ITO,WARD- 2(4), JAIPUR SMT. KAVITA PARDAL, JAIPUR CIT A- 1,JAIPUR 549/11-12 DT. 11.05.15 2009-10 51 653/JP/15 ACIT,CIRCLE- 1, JAIPUR SH. RAJENDRA AGARWAL, JAIPUR CIT A- 1,JAIPUR 239/12-13 DT. 11.05.15 2009-10 52 647/JP/15 ITO,WARD-3, BHARATPUR SH. HARISH CHAND NARANG,BAYANA CIT A,ALWAR 71/13-14 DT. 20.05.15 2010-11 53 761/JP/15 DCIT,CIRCLE- 2, JAIPUR M/S KHANDAKA JAIN JEWELLERS, JAIPUR CIT A- 1,JAIPUR 33/14-15 DT. 27.08.15 2011-12 54 451/JP/15 ITO, WARD-2, KISHANGARH M/S RAJWARA BREWERIES & BOTTINGS PVT, LTD. KISHANGARH CIT A,AJMER 81/12-13 DT. 25.02.15 2009-10 55 548/JP/15 ITO,WARD- 6(1), JAIPUR SH. AMIT BHANDARI, JAIPUR CIT A- 2,JAIPUR 615/13-14 DT. 16.03.15 2008-09 . 4 56 580/JP/15 DCIT,CIRCLE- 3, JAIPUR M/S N.N.JEWELLERS, JAIPUR CIT A- 4,JAIPUR 151/13-14 DT. 31.03.15 2006-07 57 242/JP/15 THE ACIT, CIR.1, ALWAR. M/S.DEEPAK VEGPRO (P) LTD., ALWAR. CIT A, ALWAR 345/13-14 DT.20.01.15 2011-12 58 251/JP/15 THE ACIT, CIR.1, KOTA. JHALAWAR KENDRIYA SAHAKARI BANK LTD., JHALRAPATAN CIT A, KOTA 100/13-14 DT.05.01.15 2010-11 59 440/JP/13 THE ITO, BUNDI. SH.HANUMAN SINGH, INDERGARH. CIT A, KOTA 754/11-12 DT.19.02.13 2009-10 60 C.O.NO. 42/JP/13 SH.HANUMAN SINGH, INDERGARH. THE ITO, BUNDI. - - 2009-10 61 399/JP/14 THE ITO, TONK. SMT.RAKHI JAIN, TONK. CIT A-III, JAIPUR 1063/11-12 DT.12.03.14 2009-10 62 439/JP/13 THE ITO, BUNDI. SH.LATOOR LAL, BUNDI. CIT A, KOTA 752/11-12 DT. 19.02.13 2009-10 63 C.O.NO. 41/JP/13 SH.LATOOR LAL, BUNDI. THE ITO, BUNDI. - - 2009-10 64 437/JP/13 THE ITO, BARAN. SH.AMZAD KHAN, CHHABRA. CIT A, KOTA 694/11-12 DT. 26.02.13 2009-10 65 75/JP/14 THE ITO, BUNDI. SH.DINESH KR.LADDA, BUNDI. CIT A, KOTA 291/12-13 DT. 29.11.13 2010-11 66 C.O.NO. 08/JP/14 SH.DINESH KR.LADDA, BUNDI. THE ITO, BUNDI. - - 2010-11 67 279/JP/14 THE ACIT, CIRCLE-5, JAIPUR. SH.KAMAL SINGH DUGAR, JAIPUR. CIT A-II, JAIPUR 694/10-11 DT. 08.01.14 2008-09 68 370/JP/13 THE ITO, BUNDI. M/S.A.K. TRADERS, BUNDI. CIT A, AJMER. 170/10-11 DT. 28.01.13 2008-09 69 437/JP/13 THE ITO, BARAN. SH.AMZAD KHAN, CHHABRA. CIT A, KOTA 694/11-12 DT. 26.02.13 2009-10 70 393/JP/14 THE ACIT, CENTRAL, AJMER. SMT.SANGEETA KABRA, BHILWARA. CIT A, CENTRAL,JAI PUR. 293/12-13 DT. 21.03.14 2010-11 71 C.O.NO. 19/JP/14 SMT.SANGEETA KABRA, BHILWARA. THE ACIT, CENTRAL, AJMER. - - 2010-11 72 1132/JP/1 1 THE ITO, WARD-2, S/MADHOPUR. SMT.GULAB DEVI, SWM. CIT A, KOTA. 327/09-10 DT. 28.10.11 2004-05 73 359/JP/13 THE ACIT, CENTRAL-4, JAIPUR. SH.SATYA NARAIN SHARMA, JPR. CIT A-II, JAIPUR. 555/11-12 DT. 3-.01.13 2009-10 74 C.O.NO. 27/JP/14 SH.SATYA NARAIN THE ACIT, CENTRAL-4, - - 2009-10 . 5 SHARMA, JPR. JAIPUR. 75 252/JP/15 THE DCIT, CENTRAL-2, KOTA. M/S.ALLEN CAREER INSTITUTE, KOTA. CIT A, KOTA. 252/13-14 DT.02..01.15 2010-11 76 302/JP/13 THE ITO, JHALAWAR. SH.OM PRAKASH AGRAWAL, JHLARAPATAN. CIT A, KOTA. 698/11-12 DT.24.01.13 2009-10 77 387/JP/14 THE ITO,WARD- 5(2), JAIPUR. M/S.SETHI CONST.CO.JPR. CIT A-II, JAIPUR. 238/11-12 DT.03.03.14 2009-10 78 228/JP/15 THE DCIT, CIR.2, JAIPUR. M/S.KAMDHENU ENTERPRISES, JAIPUR. CIT A-I, JAIPUR. 33/12-13 DT.03.12.14 2006-07 79 229/JP/15 THE DCIT, CIR.2, JAIPUR. SMT.RHEA K.THAHRYAMAL, JAIPUR. CIT A-I, JAIPUR. 134/12-13 DT.08.12.14 2009-10 80 77/JP/14 THE DY.CIT, JAIPUR M/S. KAMDEHENU ISPAT LTD. CIT (A), ALWAR 152/04-05 DATED 12.11.13 2001-02 81 221/JP/15 ITO WARD- 1(3), JAIPUR SH. KANHAIYA LAL KHANCHANDANI, JAIPUR CIT (A)-I, JAIPUR 253/11-12 DATED19.12. 14 2009-10 82 305/JP/13 THE ACIT CC-3, JAIPUR M/S. TRIMURTY BUILDERS, JAIPUR CIT (A) CENTRAL, JAIPUR 601/09-10 DATED 30.01.13 2007-08 83 CO 29/JP/13 M/S. TRIMURTY BUILDERS, JAIPUR THE ACIT CC-3, JAIPUR -- -- 2007-08 84 200/JP/14 THE ACIT, CC-3, JAIPUR SH. LAXMAN NAINANI, KOTA CIT (A), AJMER 317/10-11 DATED 26.01.14 2006-07 85 438/JP/13 ITO, BUNDI SH. JAGDISH SINGH HADA, INDERGARH. CIT (A), KOTA 751/11-12 DATED 19.02.13 2009-10 86 CO 40/JP/13 SH. JAGDISH SINGH HADA, INDERGARH. ITO, BUNDI -- -- 2009-10 87 120/JP/14 THE ACIT, CIR-1, JAIPUR M/S. GHAIWALA JEWELLERS, JAIPUR CIT (A), KOTA 260/11-12 DATED 20.12.13 2009-10 88 474/JP/13 ITO WARD- 1(1), KOTA SHRI VIRENDRA KUMAR BAPNA, KOTA CIT (A), KOTA 487/08-09 DATED 27.02.2013 2006-07 89 251/JP/14 ITO WARD- 1(1), JAIPUR M/S. LAROC INTERNATIONAL, JAIPUR CIT (A)-I, JAIPUR 352/11-12 DATED 31.01.14 2009-10 90 246/JP/14 ITO WARD- 1(2), JAIPUR SMT. TARUNA GANGWAL, JAIPUR CIT (A)-I, JAIPUR 356/12-13 DATED 31.01.14 2010-11 . 6 91 218/JP/15 ITO WARD- 1(2), JAIPUR SH. SOBHAG MAL AGRWAL, JAIPUR CIT (A)-I, JAIPUR 325/13-14 DATED 10.12.14 2011-12 92 CO 25/JP/15 SH. SOBHAG MAL AGRWAL, JAIPUR ITO WARD-1(2), JAIPUR -- -- 2010-11 93 238/JP/14 ACIT CIRCLE- 3, JAIPUR SMT. PUSHPA KHANDELWAL, JAIPUR CIT (A)-I, JAIPUR 233/10-11 DATED 03.01.2014 2008-09 94 258/JP/14 ACIT CIRCLE- I, KOTA M/S. PIYUSH INDUSTRIES, KOTA CIT (A), KOTA 659/11-12 DATED 22.01.2014 2009-10 95 250/JP/15 ITO WARD- 1(3), KOTA SHRI LILADHAR SUNEJA, KOTA CIT (A), KOTA 431/11-12 DATED 01.01.15 2008-09 96 982/JP/13 ITO WARD- 2(1), JAIPUR M/S. INDO GEM EXPORTS, JAIPUR CIT (A)-I, JAIPUR 573/BKN/1 0-11 DATED 25.09.2013 2008-09 97 28/JP/14 DY.CIT CENTRAL CIRCLE-2, JAIPUR M/S. RAJENDRA SINGH BHAMBOO CIT (A)- III, JAIPUR 632/11-12 DATED 03.10.13 2008-09 98 473/JP/14 ITO WARD- 2(3), JAIPUR M/S. SETH ALLOYS (P) LTD., ALWAR CIT (A), ALWAR 36/94-95 DATED 30.04.2014 1992-93 99 846/JP/13 ITO WARD- 5(2), JAIPUR M/S. BAIRATHI DEVELOPRS PVT. LTD. JAIPUR CIT (A)- II, JAIPUR 652/BKN/1 0-11 DATED 28.08.13 2008-09 100 CO 03/JP/14 M/S. BAIRATHI DEVELOPRS PVT. LTD. JAIPUR ITO WARD-5(2), JAIPUR ---- -- 200-09 101 123/JP/15 ACIT CIRCLE- 5, JAIPUR M/S. SETHI CONSTRUCTION CO., JAIPUR CIT (A)-2, JAIPUR 395/13-14 DATED 15.12.14 2011-12 102 122/JP/14 DCIT CC-2, JAIPUR M/S. MAHIMA REAL ESTATE PVT. LTD JAIPUR CIT (A) CENTRAL, JAIPUR 587/10-11 DATED 16.12.13 2008-09 103 10/JP/14 ITO, BUNDI SH. MANGU MAL TEKWANI, BUNDI CIT (A), KOTA 258/12-13 DATED 29.10.13 2010-11 104 189/JP/15 ACIT CIRCLE- I, KOTA M/S. MOHD. CONSTRUCTION COMPANY, KOTA CIT (A), KOTA 423/07-08 DATED 26.12.14 2005-06 105 200/JP/15 ITO, BARAN SH. ARUN KUMAR, BARAN CIT (A), KOTA 397/13-14 DATED 2006-07 . 7 18.12.14 106 314/JP/14 ITO WARD- 4(1), JAIPUR SH. YATHARTH TIWARI, JAIPUR CIT (A)- II, JAIPUR 394/11-12 DATED 19.02.14 2009-10 107 376/JP/13 ACIT CIRCLE- 1, KOTA SH. SANPAT KUMAR JAIN, BUNDI. CIT (A) AJMER 166/10-11 DATED 18.01.13 2008-09 108 471/JP/13 ACIT CIRCLE- 2, KOTA SHRI HARISH CHANDER GROVER, KOTA CIT (A), KOTA 543/11-12 DATED 28.02.13 2009-10 109 772/JP/12 ACIT CIRCEL- 1, KOTA DR. D.D. VERMA, KOTA CIT (A), KOTA 104/06-07 DATED 30.07.12 2003-04 110 275/JP/13 DY.CIT, CIRCLE-2, JAIPUR SHRI SANJAY AGARWAL, JAIPUR CIT (A)-I, JAIPUR 588/BKN/1 0-11 DATED 13.12.12 2008-09 111 224/JP/14 ACIT CIRCLE- 5, JAIPUR M/S. RAJ CONSTRUCTION COMP. CIT (A)- II, JAIPUR 87/11-12 DATED 10.01.14 2009-10 112 41/JP/14 ACIT (CENTRAL), AJMER SH. KAILASH CHAND KABRA, BHILWARA CIT (A) CENTRAL, JAIPUR 300/12-13 DATED 27.11.13 2010-11 113 31/JP/14 ACIT (CENTRAL)-5, JAIPUR M/S. RIVERSIDE FARMS PVT. LTD. JAIPUR CIT (A), JODHPUR CAMP AT JAIPUR 240/09-10 DATED 04.11.13 2005-06 114 164/JP/14 ITO, BARAN BARAN KENDRIYA SAHAKARI BANK LTD. BARAN CIT (A), KOTA 57/12-13 DATED 19.12.13 2008-09 115 159/JP/14 ACIT CIRCLE- 6, JAIPUR M/S. MODERN THREADS (INDIA) LTD., JAIPUR CIT (A)- II, JAIPUR 343/10-11 DATED 20.12.13 2008-09 116 192/JP/15 ACIT CIRCLE- 5, JAIPUR M/S. MANGLAM ARTS, JAIPUR CIT (A)- II, JAIPUR 491/13-14 DATED 15.12.2014 2012-13 117 191/JP/15 ACIT, CIRCLE- 5, JAIPUR SH. SATYA NARAIN SHARMA, JAIPUR CIT (A)-2, JAIPUR 18/13-14 DATED 15.12.14 2010-11 118 171/JP/14 ACIT, SIKAR SIKAR KENDRIYA SAHKARI BANK LTD, SIKAR CIT (A)- III, JAIPUR 194/12-13 DATED 23.12.13 2007-08 119 400/JP/14 ITO WARD- 1(1), KOTA SMT. NIRMALA KUMARI JAIN, KOTA CIT (A), KOTA, 404/09-10 DATED 20.03.14 2007-08 120 401/JP/14 ITO WARD- 1(2), KOTA SH. MANISH SAXENA, KOTA CIT(A), KOTA 893/11-12 DATED 2009-10 . 8 26.03.14 121 414/JP/14 ITO WARD- 2(2), JAIPUR M/S. GALLANT JEWELLERY, JAIPUR CIT (A), JAIPUR 642/11-12 DATED 12.03.14 2006-07 122 431/JP/14 ITO WARD-2, SAWAI MADHOPUR SH. MINTU LAL MEENA, SAWAI MADHOPUR CIT (A), AJMER 195,201/10- 11 DATED 03.03.14 2008-09 123 84/JP/14 ITO WARD- 2(1), JAIPUR SHRI. UMARDARAZ, JAIPUR CIT(A), AJMER 735/10-11 DATED 29.11.13 2008-09 124 450/JP/13 DY.CIT, CIRCLE-3, JAIPUR M/S. CHANDRA SUBH YATRA CO. PVT. LTD., JAIPUR CIT (A)-I, JAIPUR 225/10-11 DATED 15.02.13 2005-06 125 417/JP/14 ITO WARD- 1(2), KOTA SH. MAHESH KUMAR JAIN, BUNDI CIT (A), AJMER 204/10-11 DATED 03.03.14 2008-09 126 565/JP/13 ITO WARD- 2(4), JAIPUR SMT. SUNITA AGARWAL, JAIPUR CIT (A)-I, JAIPUR 635/10-11 DATED 06.03.13 2008-09 127 563/JP/13 ITO WARD- 2(2), KOTA SHRI HITKARI VIDHYALAYA SAHAKARI, KOTA CIT (A), KOTA 838/11-12 DATED 22.03.13 2007-08 128 645/JP/13 ACIT CIRCLE- 2, KOTA SH. LAXMAN NAINANI, KOTA CIT (A), KOTA 738/11-12 DATED 30.11.12 2009-10 129 564/JP/13 ACIT, CIRCLE- 2, KOTA M/S. SHIV AGREVO LTD. BARAN CIT (A), KOTA 793/11-12 DATED 21.03.13 2009-10 130 577/JP/13 ACIT CIRCLE- I, KOTA M/S. KOTA DALL MILL, KOTA CIT (A), AJMER 364/10-11 DATED 18.03.13 2008-09 131 513/JP/14 ITO WARD- 3(2), JAIPUR SH. HAZARI LAL CHOUDHARY, JAIPUR CIT (A)-I, JAIPUR 742/09-10 DATED 19.05.14 2007-08 132 491/JP/14 ITO WARD- 1(2), JAIPUR M/S. MOOL CHAD GIRDHARI LAL KATLA PUROHIT JI, JAIPUR CIT (A)-I, JAIPUR 61/10-11 DATED 30.04.2014 2005-06 133 CO 23/JP/14 M/S. MOOL CHAD GIRDHARI LAL KATLA PUROHIT JI, JAIPUR ITO WARD-1(2), JAIPUR -- -- 2005-06 134 288/JP/15 ITO WARD-4, BHARATPUR SHRI RAM NIWAS LAWANIYA, DHOLPUR CIT (A), ALWAR 442/13-14 DATED 28.01.15 2006-07 135 480/JP/14 ITO WARD- M/S. SHAH GEMS, JAIPUR CIT (A)-I, 382/10-11 2008-09 . 9 1(2), JAIPUR JAIPUR DATED 30.04.14 136 449/JP/13 ITO WARD- 3(1), JAIPUR SH. OM PRAKASH SHARMA, JAIPUR CIT (A)-I, JAIPUR 294/10-11 DATED 25.02.13 2008-09 137 27/JP/12 ITO WARD- 1(1), KOTA SH. GIRDHARI LAL CHHABRA, KOTA CIT (A), KOTA 214/10-11 DATED 14.11.11 2006-07 138 355/JP/14 ACIT, CIRCLE- 1, KOTA M/S. MULTI METAL PRIVATE LTD., KOTA CIT (A), KOTA 770/11-12 DATED 25.02.14 2009-10 139 335/JP/14 ACIT CIRCLE- 5, JAIPUR SMT. NIRMALA MAHESHWARI, JAIPUR CIT (A)- II, JAIPUR 401/10-11 DATED 18.02.14 2008-09 140 344/JP/14 ITO WARD- 1(1), KOTA SH. NITIN MAHESHWARI, RAMGANJMANDI CIT (A), KOTA 757/11-12 DATED 21.02.14 2009-10 141 358/JP/14 DY.CIT, ALWAR M/S. GHAMANDI LAL ISHWAR PRASAD, ALWAR CIT (A), ALWAR 125/11-12 DATED 18.02.14 2006-07 142 744/JP/12 ITO, JHALAWAR DR. MANJU LATA PAREEK, JHALAWAR CIT (A), KOTA 592/08-09 DATED 13.07.12 2006-07 143 635/JP/13 ACIT, CIRCLE- 3, JAIPUR M/S. KAMAL ENTERPRISES, JAIPUR CIT (A)-I, JAIPUR 489/10-11 DATED 09.04.13 2008-09 144 328/JP/15 ACIT M/S. HERBICIDES (INDIA) LTD. JAIPUR CIT (A)-I, JAIPUR 274/12-13 DATED 19.01.15 2007-08 145 593/JP/13 ACIT CIRCLE- 2, ALWAR M/S. SEWA STEEL (P) LTD., ALWAR CIT (A), ALWAR 288/09-10 DATED 05.03.13 2007-08 146 626/JP/13 ITO WARD- 2(4), JAIPUR SH. DINESH TYAGI, JAIPUR CIT (A)-I, JAIPUR 550/10-11 DATED 08.04.2013 2007-08 147 604/JP/13 ITO, KISHANGARH M/S. AVR TEXFABS PVT. LTD., KISHANGARH CIT (A), AJMER 394/11-12 DATED 13.03.13 2009-10 148 644/JP/13 DY.CIT (INTERNATIONAL TAXATION), JAIPUR SMT. VEENA DULANI, JAIPUR. CIT (A)-I, JAIPUR 544/10-11 DATED 14.03.13 2008-09 149 567/JP/14 ITO WARD- 1(2), JAIPUR SH. SURESH KUMAR, JAIPUR. CIT (A)-I, JAIPUR 101/10-11 DATED 20.06.2014 2005-06 150 621/JP/14 ITO WARD- M/S. PAWAN FABTEX PVT. CIT ( A), 08/13-14 2010-11 . 10 5(1), JAIPUR LTD, JAIPUR CENTRAL, JAIPUR DATED 17.07.2014 151 618/JP/13 ITO WARD- 5(2), JAIPUR SMT. ANAND LATA BANTHIAHA CIT (A), II, JAIPUR 513/10-11 DATED 06.03.13 2008-09 152 656/JP/13 ITO WARD- 4(2), JAIPUR M/S. RAJASTHAN CRANES SERVICES, JAIPUR CIT (A)- II, JAIPUR 517/10-11 DATED 11.04.13 2008-09 153 651/JP/14 ITO WARD- 2(3), ALWAR M/S. ADR DEVELOPERS PVGT. LTD., ALWAR CIT (A), ALWAR 391/13-14 DATED 02.07.14 2008-09 154 650/JP/14 ITO WARD- 1(2), AJMER SH. VISHNU DUTT GOYAL, AJMER CIT (A), CENTRAL, JAIPUR 61 TO 63/10- 11 DATED 02.07.14 99-00, 00-01, 01-02 155 49/JP/15 THE ACIT, CIR.2, ALWAR. SH.PRADEEP VATERNA, ALWAR. CIT A, ALWAR 193/13-14 DT.24.11.14 2010-11 156 799/JP/13 THE ACIT, CIR.4, JAIPUR.. SH.JUGAL KISHORE PARWAL, JAIPUR. CIT A-II, JAIPUR. 45/10-11 DT.15.02.13 1988-89 157 499/JP/14 THE ITO, WARD-2, BEAWAR. M/S.GANESH WOOLLEN, BEAWAR. CIT A, AJMER. 167/11-12 DT.21.04.14 2006-07 158 953/JP/12 THE ITO, WARD-2, SWM. SH.BABU LAL SONI, GANGAPURCITY CIT A, KOTA. 384/09-10 DT.30.10.12 2004-05 159 702/JP/12 THE ACIT, CIR.,SIKAR. M/S.VENUS FOOTARTS LTD., CIT A-III, JAIPUR. 409/10-11 DT.31.05.12 2007-08 160 174/JP/13 THE DCIT, CIR.2, JAIPUR. SH.RAJESH KR.SHARMA,JP CIT A-I, JAIPUR. 381/10-11 DT.04.12.12 2008-09 161 752/JP/13 THE ITO, WARD- 2,BEAWAR. M/S.MUNDRA WOOLLEN MILLS P.LTD., CIT A, AJMER. 358/11-12 DT.26.07.13 2006-07 162 115/JP/14 THE ITO,WARD- 1(4), JAIPUR. M/S.GEM EXPORTS, JAIPUR. CIT A-I, JAIPUR. 306/11-12 DT.09.12.13 2007-08 163 210/JP/13 THE ACIT, CIR.6, JAIPUR. SH.SHAILENDRGARG, JAIPUR. CIT A-II, JAIPUR. 523/11-12 DT.07.12.12 2009-10 164 202/JP/13 THE ITO, WARD-6(1), JAIPUR. SH.BHIM SAIN GARG, JAIPUR. CIT A-II, JAIPUR. 365/11-12 DT.07.12.12 2009-10 165 451/JP/14 THE ITO, WARD-5(2), JAIPUR. SH.AMAN ULLAH KHAN, JAIPUR. CIT A-II, JAIPUR. 483/10-11 DT.31.03.14 2008-09 166 CO 22/JP/14 SH.AMAN ULLAH KHAN, THE ITO, WARD-5(2), JAIPUR. -- -- 2008-09 . 11 JAIPUR. 167 206/JP/13 THE DCIT, CIR.3, JAIPUR. M/S.DAULAT SINGH SINGHVI HUF, JAIPUR. CIT A, ALWAR. 711/10-11 DT.19.12.12 2008-09 168 575/JP/13 THE ITO, BUNDI. SMT.ANJALI MADHWANI,BUNDI. CIT A, AJMER.. 167/10-11 DT.21.03.13 2008-09 169 CO 47/JP/13 SMT.ANJALI MADHWANI,BU NDI. THE ITO, BUNDI. -- -- 2008-09 170 211/JP/13 THE ITO, WARD-2(4), JAIPUR. SH.RAKESH SHARMA, JAIPUR. CIT A-I, JAIPUR. 634/11-12 DT.18.12.12 2009-10 171 451/JP/13 THE ITO, BUNDI. M/S.SHIVAM STONE BAHRAWA, BUNDI. CIT A, KOTA. 420/08-09 DT.28.02.13 2006-07 172 CO 52/JP/15 M/S.SHIVAM STONE BAHRAWA, BUNDI. THE ITO, BUNDI. -- -- 2006-07 173 1092/JP/1 1 THE ITO, WARD, NEEM KA THANA SH.RAJESH KR.MODI, NEEM KA THANA CIT A-III, JAIPUR. 300/10-11 DT.08.09.11 2008-09 174 351/JP/14 THE ITO, WARD-1, SWM SH.BHAGWAN DAS TATWAL, SWM CIT A, AJMER. 305/10-11 DT.28.02.14 2008-09 175 CO 18/JP/14 SH.BHAGWAN DAS TATWAL, SWM THE ITO, WARD-1, SWM - - 2008-09 176 63/JP/15 THE ITO, WARD-2(2), JAIPUR. M/S.SATYAM TOWNSHIP DEVELOPERS P.LTD.,JPR. CIT A-I, JAIPUR. 449/13-14 DT.19.11.14 2011-12 177 787/JP/14 THE ACIT, C.C.2, JAIPUR. SH.ROOP CHAND MAHESHWARI, JAIPUR. CIT A- CENTRAL, JAIPUR. 387/10-11 DT.22.09.14 2009-10 178 788/JP/14 THE ACIT, C.C.2, JAIPUR. M/S.SHAKUN ADVERTISING P.LTD.,JAIPUR. CIT A- CENTRAL, JAIPUR. 664/13-14 DT.01.09.14 2009-10 179 387/JP/15 THE ITO, WARD-1(2), JAIPUR. SH.MOTI CHAND JAIN, JAIPUR. CIT A-L, JAIPUR. 363/12-13 DT.03.02.15 2010-11 . 12 180 637/JP/14 ITO WARD- 2(3), KOTA M/S. SHIKSHA VIBHAG KARAMCHARIGAN SEHKARI SAMITI LTD. KOTA CIT (A), KOTA 392/11-12 DATED 30.07.14 2011-12 181 676/JP/14 DY. CIT, CIRCLE, JHUNJHUNU M/S. INDRAMANI MANDELIA SHIKSHA NIKET, PILANI CIT (A)- III, JAIPUR 261/12-13 DATED 02.05.13 2010-11 182 571/JP/14 ACIT, CIRCLE- 1, AJMER SMT. PREMLATA KUMAWAT, AJMER CIT (A), AJMER 426/11-12 DATED 27.06.14 2009-10 183 151/JP/15 ITO WARD- BHIWDI M/S. RADHA RAMAN STAINLESS STEEL PVT. LTD., BHIWADI CIT (A), ALWAR 397/13-14 DATED 10.12.14 2008-09 184 CO 22/JP/15 M/S. RADHA RAMAN STAINLESS STEEL PVT. LTD., BHIWADI ITO WARD-BHIWDI -- -- 2008-09 185 553/JP/14 ITO KISHANGARH M/S. GANPATI SANGMARMAR PVT. LTD, KISHANGARH CIT (A), AJMER 323/2011- 12 DATED 29.05.14 2009-10 186 146/JP/15 ITO WARD- BHIWADI M/S. RADHA RAMAN STAINLESS STEEL PVT. LTD., BHIWADI CIT (A), ALWAR 395/13-14 DATED 10.12.14 2007-08 187 CO 21/JP/15 M/S. RADHA RAMAN STAINLESS STEEL PVT. LTD., BHIWADI ITO WARD-BHIWADI -- -- 2007-08 188 752/JP/12 ITO WARD, NEEMKATHANA SMT. SUSHILA MODI, NEEMKATHANA CIT (A)- III, JAIPUR 298/10-11 DATED 12.06.12 2008-09 189 52/JP/14 ACIT, CIRCLE- 1, JAIPUR SHRI PRAKASH CHAND KHANDELWAL, JAIPUR CIT (A)-I, JAIPUR 249/11-12 DATED 20.11.13 2009-10 190 121/JP/14 ACIT CENTRAL, AJMER SH. KAILASH CHAND KABRA, BHILWARA CIT, CENTRAL, JAIPUR 299/12-13 DATED 30.12.13 2009-10 191 234/JP/13 ITO WARD- 3(4), JAIPUR VENUS ARTS PRIVATE LTD. JAIPUR CIT (A), ALWAR 670/10-11 DATED 30.01.13 2008-09 192 3/JP/2014 ITO, KISHANGARH SH. LAXMAN RAM JAT, KISHANGARTH CIT (A), AJMER 439/11-12 DATED 11.10.13 2009-10 193 97/JP/15 ITO WARD- 6(2), JAIPUR M/S. CROSS LAND TRUCKS PVT. LTD., JAIPUR CIT (A)- II, JAIPUR 105/13-14 DATED 14.11.14 2010-11 . 13 194 102/JP/15 ITO WARD- 1(1), JAIPUR M/S. VENUS ARTS & GEMS, JAIPUR CIT (A)-I, JAIPUR 220/11-12 DATED 05.11.14 2006-07 195 01/JP/14 ITO WARD- 1(4), JAIPUR SH. PRAKASH CHAND KHANDELWAL, JAIPUR CIT (A)-I, JAIPUR 442/10-11 DATED 21.10.13 2008-09 196 155/JP/14 ITO WARD-2, SAWAIMADHOP UR M/S. BAJRANG TRADING CORPORATION, JAIPUR CIT (A), KOTA 585/11-12 DATED 17.12.13 2006-07 197 123/JP/15 DY.CIT, CIRCLE-2, JAIPUR M/S. RAJKUMAR BABUTTA, JAIPUR CIT (A)-I, JAIPUR 60/13-14 DATED 21.11.2014 2008-09 198 111/JP/15 ITO WARD- 7(3), JAIPUR M/S. BHAWANI SILICATE INDUSTRIES, JAIPUR CIT (A)- III, JAIPUR 674/13-14 DATED 11.11.14 2011-12 199 118/JP/15 ACIT CIRCLE- I, ALWAR M/S. PRECISION METALS, ALWAR CIT(A), ALWAR 174/12-13 DATED 10.12.14 2010-11 200 CO 12/JP/15 M/S. PRECISION METALS, ALWAR ACIT CIRCLE-I, ALWAR -- -- 2010-11 201 114/JP/15 DY.CIT, CIRCLE-2, ALWAR SH. BANSHI LAL, KOTA CIT(A), KOTA 461/11-12 DATED26.11. 14 2007-08 202 281/JP/11 DY.CIT, CIRCLE-2, JAIPUR M/S. BHAIRAVNATH AGROFIN (P) LTD., JAIPUR CIT (A)-I, JAIPUR 916/08-09 DATED 03.01.11 1994-95 203 670/JP/14 DY.CIT, CIRCLE-6, JAIPUR M/S. VEDANSH JEWELS (P) LTD, JAIPUR CIT (A)- II, JAIPUR 311/11-12 DATED 24.07.14 2009-10 204 461/JP/14 ITO WARD- 6(2), JAIPUR M/S. VEDANSH JEWELS (P) LTD, JAIPUR CIT (A)- II, JAIPUR 595/10-11 DATED 12.03.14 2008-09 JKTLO DH VKSJ LS@ REVENUE BY : SHRI B.K. GUPTA, CIT DR SHRI RAJINDER SINGH, JCIT DR FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI VIJAY GOYAL (S.NO.3, 56,130, 138, 150) SHRI P.C. PARWAL (S.NO.23,28,32, 39) SHRI MANISH AGARWAL (S.NO.1, 29 , 36, 52, 73,74, 121, 126) SHRI S.L.PODDAR (S.NO. 10, 17,25,72, 76) SHRI B.V. MAHESHWARI (S.N.24,34) . 14 LQUOKBZ DH RKJH[K@ DATE OF HEARING : 17/12/2015 . MN?KKS'K .KK DH RKJH[K @ DATE OF PRONOUNCEMENT : 17 /12/2015 . VKNS'K@ ORDER PER BENCH THE ABOVE LISTED APPEALS ARE FILED BY THE REVENUE (IN SOME CASE ASSESSEES CROSS OBJECTION AS LISTED ABOVE ARE ALSO FILED) AGAINST SEPARATE ORDERS OF THE LD. CIT(A)S ON DIFFERENT DATES FOR TH E DIFFERENT ASSESSMENT YEARS AS MENTIONED ABOVE. 2. DURING THE COURSE OF HEARING OF THESE APPEALS, L D. CIT (DR) SHRI B.K. GUPTA AND SHRI RAJINDER SINGH, JCIT -DR REPRE SENTED DEPARTMENT. THE LD. AR OF THE ASSESSEES AS LISTED AT ABOVE MEN TIONED SERIAL NUMBERS WERE PRESENT. BESIDES IN SOME CASES NONE APPEARED F ROM THE SIDE OF THE ASSESSEES WHICH ARE HEARD EX- PARTE AS THE CBDT CIR CULAR IS BENEFICIAL TO THEM. 2.1 WE HAVE HEARD LD DR, ARS PRESENT AND PERUSED TH E MATERIAL AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APP EALS. IT IS OBSERVED THAT THE DEMAND/ TAX EFFECT IN THE EACH OF THE REVENUE APPEALS LISTED ABOVE IS NOT EXCEEDING RS. 10 LACS. UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I.T. ACT, CBDT HAS RECENTLY ISSUED CIRCULAR NO. 21 OF 2015 DATED 10.12.2015(F.NO.279/MISC. 142/2007-ITJ(PT) IN STRUCTING . 1 5 THE AUTHORITIES BELOW THAT DEPARTMENTAL APPEAL SHOU LD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TAX EFFECT DOES NOT EXCEED RS.10 LACS. THE CIRCULAR SPECIFICALLY MENTI ONS THAT IT WILL BE APPLICABLE TO ALL PENDING APPEALS ALSO. 2.2. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIR ECTED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS NOT EXCEEDING RS. 10 LACS SHOULD BE EITHE R WITHDRAWN OR NOT PRESSED BY THE DEPARTMENTAL REPRESENTATIVES AT THE TIME OF HEARING. 2.3 THE REVENUE APPEALS LISTED ABOVE ARE NOT COV ERED BY ANY EXCEPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SIN CE THE TAX DEMAND IN DISPUTE IN EACH OF THESE DEPARTMENTAL APPEALS DOES NOT EXCEED THE LIMIT OF RS. 10 LACS AS SET OUT BY CBDT, SUCH APPEALS ARE NO T MAINTAINABLE. ACCORDINGLY, THE LD. DRS AGREE THAT THESE APPEALS OF THE DEPARTMENT MAY BE TREATED AS NOT PRESSED/WITHDRAWN AND DISMISSED I N VIEW OF THE CBDT CIRCULAR. 2.4. APROPOS COS, WE MAY MENTION THAT IN TER MS OF SEC 253(4) OF THE I.T. ACT, THE RIGHT THEREOF DEPENDS ON THE SURVIVAL OF CORRESPONDING REVENUE APPEAL. SINCE ALL THESE REVENUE APPEALS ARE WITHDRAWN / NOT PRESSED AND ARE CONSEQUENTLY INFRUCTUOUS AND DO NOT SURVIVE; AS A . 16 NECESSARY CONSEQUENCE THE CORRESPONDING COS WILL AL SO STAND DISMISSED AS NOT MAINTAINABLE. 3.0. IN THE RESULT, ALL THE APPEALS OF REVENUE AND COS AS LISTED ABOVE STAND DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17 /12 /2015. SD/- SD/- FOE FLAG ;KNO VKJ-IH-RKSYKUH (VIKRAM SINGH YADAV) (R.P.TOLANI) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER TK;IQJ@ JAIPUR FNUKAD@ DATED:- 17 /12/ 2015 *MISHRA VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO:- 1. VIHYKFKHZ@ THE APPELLANT- 2. IZR;FKHZ@ THE RESPONDENT- 3. VK;DJ VK;QDRVIHY@ CIT(A). 4. VK;DJ VK;QDR@ CIT, 5. FOHKKXH; IZFRFUF/K] VK;DJ VIHYH; VF/KDJ.K] T;IQJ@ DR, ITAT, JAIPUR 6. XKMZ QKBZY@ GUARD FILE VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR