ACIT, UDAIPUR V. M/s. Shri Shiv Shakti Agency, UDAIPUR

ITA 443/JODH/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99666 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 3 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 27-08-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SINGH; S L MOURYA
• Assessee Lawyers: GAUTAM MUTHA SL NO
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH ES, JAIPUR BEFORE: SHRI T.R.MEENA, AM & SHRI LALIET KUMAR, JM SL. NO. ITA NO. APPELLANT VS. RESPONDENT CIT(A) CIT(A)S APPEAL NO. & DATE A.Y. 1 443/JODH/14 ACIT, C.C.-1, UDAIPUR. VS. M/S. SHRI SHIV SHAKTI AGENCY, UDAIPUR. UDAIPUR 185/480/10- 11 23.06.14 2008-09 2 446/JODH/14 ACIT, C-2, UDAIPUR. VS. M/S. KAMAL ENGINEERS AND CONTRACTORS P. LTD., UDAIPUR. UDAIPUR 380/2013-14 02.06.14 2009-10 3 462/JODH/14 ACIT, C-1, UDAIPUR. VS. M/S. SHREE BALAJI CONSTRUCTION CO., DUNGARPUR. UDAIPUR 195/2011-12 04.06.14 2007-08 4 467/JODH/14 DCIT, CIRCLE, BHILWARA VS. M/S. A. INFRASTRUCTURE LTD., BHILWARA. AJMER 102/2013-14 26.06.14 2011-12 5 470/JODH/14 ITO, WARD-2, BHILWARA VS. SHRI MANISH GATTANI, BHILWARA AJMER 443/2011-12 13.06.14 2009-10 6 472/JODH/14 ITO, WARD- 1(1), JODHPUR. VS. SHRI BHANWARLAL SONI, JODHPUR. JODHPUR 292/2011-12 17.07.14 2004-05 7 475/JODH/14 ACIT, C-2, UDAIPUR. VS. M/S. SHREE RAJASTHAN SYNTEX LTD., UDAIPUR. UDAIPUR 449/2013-14 10.07.14 2003-04 8 481/JODH/14 ITO, WARD-1, CHURU. VS. M/S. HANDICRAFTS, CHURU. JAIPUR III 23/13-14 31.07.14 2007-08 9 482/JODH/14 ACIT, C.C.-1, UDAIPUR. VS. SHRI JITENDRA SINGH RATHORE, UDAIPUR. CENTRAL, JAIPUR. 522/201-11 04.07.14 2006-07 10 485/JODH/14 ITO, WARD- 2(1), UDAIPUR. VS. SHRI VIKAS NALWAYA, UDAIPUR. UDAIPUR 18/2012-13 09.07.14 2009-10 11 506/JODH/14 ACIT, CIRCLE-1, UDAIPUR. VS. M/S. AADINATH OIL INDSUTRIES LTD., UDAIPUR. UDAIPUR 50/2013-14 25.07.14 2008-09 12 507/JODH/14 ACIT, CIRCLE-1, UDAIPUR. VS. M/S. HYCRON INDIA, UDAIPUR. UDAIPUR 287/2013-14 03.07.14 2011-12 2 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 13 509/JODH/14 ACIT, CIRCLE-1, UDAIPUR. VS. SHRI MADAN LAL PALIWAL, RAJSAMAND UDAIPUR 81/2013-14 31.07.14 2010-11 14 510/JODH/14 ITO, WARD- 1(4), UDAIPUR. VS. SHRI NARENDRA THANVI, UDAIPUR. UDAIPUR 15/2012-13 10.07.14 2005-06 15 521/JODH/14 ITO, W-1(2), BIKANER. VS. M/S. HEERA RAM GODARA, BIKANER. BIKANER 97/2013-14 28.08.14 2011-12 16 539/JODH/14 ITO, WARD-2, BHILWARA VS. SHRI MAHAVEER SINGH CHOUDHARY, BHILWARA AJMER 442/2013-14 08.08.14 2006-07 17 541/JODH/14 DCIT, CIRCLE, BHILWARA VS. SHRI SUMER SINGH DANGI, BHILWARA. AJMER 58/2012-13 19.08.14 2008-09 18 543/JODH/14 ACIT, CIRCLE-1, SRIGANGANAGAR VS. M/S. AMBICA CITY HOME PROJECTS, SRIGANGANAGAR. BIKANER 96/2011-12 20.08.14 2009-10 19 551/JODH/14 ITO, WARD- 1(2), UDAIPUR. VS. M/S. BHATNAGAR SABHA, UDAIPUR. UDAIPUR 191/2013-14 22.08.14 2008-09 20 566/JODH/14 ITO, WARD, DUNGARPUR VS. M/S. KHODNIA JEWELLERS, DUNGARPUR CENTRAL, JAIPUUR. 701-2010-11 11.09.14 2008-09 21 ITSSA 1/JODH/14 ITO, WARD, DUNGARPUR VS. M/S. DHANRAJ GOWADIA, DUNGARPUR UDAIPUR 151/2013-14 11.08.14 B.P. 97- 98 TO 02- 03 22 ITSSA 2/JODH/14 ITO, WARD, DUNGARPUR VS. SHRI RAKESH KUMAR GOWADIA, DUNGARPUR UDAIPUR 154/2013-14 11.08.14 B.P. 97- 98 TO 02- 03 23 CO 16/JODH/15 RAKESH KUMAR GOWADIA, DUNGARPUR VS. ITO, WARD, DUNGARPUR UDAIPUR 154/2013-14 11.08.14 B.P. 97- 98 TO 02- 03 24 577/JODH/14 DCIT, CIRCLE, BHILWARA VS. M/S. BHILWARA ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., BHILWARA AJMER 100/2012-13 19.09.14 2010-11 25 578/JODH/14 DCIT, CIRCLE, BHILWARA VS. M/S. NITIN SPINNERS LTD., BHILWARA AJMER 35/2012-13 19.09.14 2010-11 26 CO 8/JODH/15 M/S. NITIN SPINNERS LTD., BHILWARA VS. DCI, CIRCLE, BHILWARA AJMER 35/2012-13 19.09.14 2010-11 27 579/JODH/14 ITO, WARD-3, SRIGANGANAGAR VS. SHRI KAPIL SETIA, SRIGANGANAGAR BIKANER 175/2012-13 29.09.14 2010-11 3 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 28 585/JODH/14 ACIT, CIRCLE-1, UDAIPR VS. SHRI MANISH GODHA, UDAIPUR. UDAIPUR 231/2013-14 05.09.14 2008-09 29 586/JODH/14 ACIT, CIRCLE-1, UDAIPUR VS. M/S. SHRI ASHOK KUMAR SINGHVI (HUF), UDAIPUR. UDAIPUR 337/2013-14 25.09.14 2011-12 30 589/JODH/14 ACIT, CIRCLE, SRIGANGANAGAR VS. M/S. JAIN GOTA STORE, SRIGANGANAGAR. BIKANER 126/2012-13 23.09.14 2007-08 31 CO 6/JODH/15 M/S. JAIN GOTA STORE, SRIGANGANAGAR VS. ACIT, CIRCLE, SRIGANGANAGAR BIKANER 126/2012-13 23.09.14 2007-08 32 605/JODH/14 ACIT, CIRCLE-1, JODHPUR VS. SHRI BHARAT KUMAR MODI, SIROHI CENTRAL, JAIPUR 986/2011-12 28.10.14 2009-10 33 10/JODH/15 ITO, WARD- 1(4), UDAIUR VS. SMT. SUDHA KOTHARI, UDAIPUR. UDAIPUR 116/2013-14 14.10.14 2005-06 34 40/JODH/15 ACIT, CIRCLE, SRIGANGANAGAR VS. M/S. GANESH BUILDERS, SRIGANGANAGAR BIKANER 134/2012-13 26.11.14 2008-09 35 62/JODH/15 DCIT, C.C.-2, UDAIPUR. VS. SMT. PHOOLI DEVI BOHARA, RAJSAMAND UDAIPUR 174/2013-14 22.12.14 2008-09 36 63/JODH/15 DCIT, C.C-2, UDAIPUR VS. SMT. SUSHILA DEVI BOHARA, RAJSAMAND. UDAIPUR 17/2013-14 22.12.14 2008-09 37 70/JODH/15 DCIT, CIRCLE-2, UDAIPUR. VS. K.K. ENTERPRISES, UDAIPUR. I- UDAIPUR 06/13-14 18.12.14 2010-11 38 81/JODH/15 ACIT, CIRCLE, PALI. VS. M/S. PREM CABLES PVT. LTD., PALI. I- JODHPUR 148/2012-13 13.01.15 2010-11 39 90/JODH/15 ITO, WARD(3), PALI VS. BRIGHT HEENA PRODUCTS, SOJAT CITY. I- JODHPUR 167/2012-13 22.01.15 2010-11 40 125/JODH/15 ITO, WARD-2, CHITTORGARH. VS. SHRI SUJAN MAL BOHRA, CHITTORGARH I- UDAIPUR 54/2013-14 30.01.15 2007-08 41 100/JODH/15 ITO, WARD- 3(2), JODHPUR VS. SMT. SAVITRI DEVI GANDHI, JODHPUR. II- JODHPUR 129/2913-14 12.01.15 2010-11 42 121/JODH/15 DCIT, CIRCLE-2, UDIAPUR. VS. SHRI HEMANT PERIWAL, UDAIPUR. I- UDAIPUR. 131/2012-13 02.01.15 2007-08 43 122/JDOH/15 ITO, WARD- 1(1), UDAIPUR. VS. SHRI NAWAL SINGH RAJPUT, UDAIPUR. I-UDAIUR. 176/2012-13 30.01.15 2008-09 4 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 44 123/JODH/15 ITO, WARD-3, CHITTORGARH. VS. SHRI SHANTI LAL DHAKAR, CHITTORGARH. UDAIPUR 53/2013-14 30.01.15 2007-08 45 124/JODH/15 ITO, WARD-3, CHITTORGARH VS. SH. MADAN LAL DHAKAR, CHITTORGARH. I- UDAIPUR 29/2013-14 30.01.15 2007-08 46 170/JODH/15 ITO, BANSWARA. VS. BANSWARA DUGDH UTPADAK SAHAKARI SANGH LTD., BANSWARA I- UDAIPUR 315/2007-08 25.02.15 2005-06 47 171/JODH/15 ITO, WARD-3, CHITTORGARH VS. SH. HARISH KRIPLANI, CHITTORGARH. UDAIPUR 314SA/2014- 15 27.02.15 2005-06 48 173/JODH/15 ITO, WARD- 1(4), UDAIPUR. VS. ABHINAND JAIN, UDAIPUR. I- UDAIPUR. 12/2012-13 02.02.15 2009-10 49 175/JODH/15 DCIT, C.C.-2, UDAIPUR. VS. M/S. MEWAR TECHNOCRATS P. LTD., UDAIPUR. I- UDAIPUR. 168/2010-11 06.02.15 2008-09 50 176/JODH/15 ITO, WARD- 1(4), UDAIPUR. VS. SHRI ASHOK JAIN, UDAIPUR. I, UDAIPUR 70/2013-14 25.02.15 2010-11 51 235/JODH/15 DCIT, CIRCLE-2, UDAIPUR. VS. M/S. ARIHANT TILES AND MARBLES PVT. LTD., UDAIPUR. I- UDAIPUR 40/2013-14 12.03.15 2010-11 52 ITSSA 3/JODH/14 ITO, WARD, DUNGARPUR. VS. SHRI NARENDRA KUMAR GOWADIA, DUNGARPUR. UDAIPUR 150/2013-14 11.08.14 B.P. 97 - 98 TO 02- 03 53 236/JODH/15 DCIT, CIRCLE-2, UDAIPUR. VS. M/S. SUNER MARBLES GRANITES P. LTD., UDAIPUR. I, UDAIPUR 137/2012-13 03.03.15 2007-08 54 240/JODH/15 DCIT, C.C.-2, JODHPUR. VS. SHRI MUKESH SINGHVI, JODHPUR. II, UDAIPUR. 34/2013-14 09.03.15 2008-09 55 243/JODH/15 DCIT, CIRCLE-1, JODHPUR. VS. M/S. PRATIK METALS PVT. LTD., JODHPUR. I- JODHPUR. 149/2012-13 03.03.15 2010-11 56 246/JODH/15 ACIT, CIRCLE-1, UDAIPUR. VS. M/S. MAHARANA OF MEWAR CHARITABLE FOUNDATION, UDAIPUR. I- UDAIPUR. 483/2013-14 09.03.15 2011-12 57 280/JODH/15 ITO, WARD- 1(3), BIKANER. VS. SH. NAVEEN KUMAR BAGRI, BIKANER. BIKANER. 281/2012-13 26.03.15 2010-11 5 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 58 289/JODH/15 DCIT, CIRCLE, BARMER. VS. THE JALORE NAGRIK SAHAKARI BANK LTD., JALORE. II, JODHPUR. 757/2013-14 16.03.15 2011-12 59 290/JODH/15 DCIT, C.C.-2, UDAIPUR. VS. SHRI PARAS MAL CHORDIA, UDAIUR. II, UDAIPUR. 807-2013-14 25.03.15 2008-09 60 292/JODH/15 -DO- VS. -DO- II, UDAIPUR. 809/2013-14 25.03.15 2010-11 61 301/JODH/15 ACIT, CIRCLE-1, BIKANER. VS. SHRI JAGDISH DUDI, BIKANER. BIKANER. 43/2013-14 31.03.15 2011-12 62 303/JODH/15 ACIT, CIRCLE-1, JODHPUR. VS. SMT. ALKA MODI, SIROHI. II, UDAIPUR. 965/2011-12 24.03.15 2008-09 63 304/JODH/15 ACIT, CIRCLE-1, JODHPUR. VS. -DO- II, UDAIPUR. 966/2011-12 24.03.15 2009-10 64 309/JODH/15 ITO, WARD, DUNGARPUR. VS. M/S. DHANRAJ JEWELLERS, DUNGARPUR. I, UDAIPUR. 120/2014-15 24.03.15 2009-10 65 310/JODH/15 ITO, WARD, DUNGARPUR. VS. M/S. DHANRAJ GOVADIA & SONS, DUNGARPUR. I, UDAIPUR. 117/2014-15 24.03.15 2009-10 66 314/JODH/15 ITO, WARD- 1(4), JODHPUR. VS. SHRI YASHJEET PRAKASH SHARMA, JODHPUR. I, JODHPUR. 344/2011-12 24.03.15 2009-10 67 315/JODH/15 ITO, WARD-3, BHILWARA VS. M/S. SHREE SWETAMBER STHANAKVASI PRAGYA JAIN YUVA MANDAL SEWA SANSTHAN, BHILWARA AJMER 404/2011-12 23.03.15 2009-10 68 318/JODH/15 ITO (E), BIKANER. VS. M/S. KRISHI UPAJ MANDI SAMITI, RAWLA, BIKANER. 152/2012-13 25.03.15 2008-09 69 321/JODH/15 -DO- VS. M/S. KRISHI UPAJ MANDI SAMITI (F&V), SRIGANGANAGAR. BIKANER. 180/2012-13 25.03.15 2005-06 70 322/JODH/15 -DO- VS. -DO- BIKANER 157/2012-13 25.03.15 2008-09 71 325/JODH/20 15 DCIT, C.C.-1, UDAIPUR. VS. SAYED ZILLA ALAM ALIAS GUDDU, UDAIPUR. UDAIPUR. 118/2014-15 24.03.15 2010-11 6 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 72 339/JODH/15 DCIT, C-1, UDAIPUR. VS. SHRI SHANTI LAL JAIN, UDAIPUR. II, UDAIPUR. 937/2013-14 15.04.15 2007-08 73 342/JODH/15 DCIT, CIRCLE, BARMER. VS. THE JALORE NAGRIK SAHAKARI BANK LTD., JALORE. BIKANER. 545/2011-12 30.03.15 2009-10 74 344/JODH/15 ACIT, CIRCLE-1, JODHPUR. VS. SHRI SUNIL SANCHETI, JODHPUR. I, JODHPUR. 154/2012-13 22.04.15 2010-11 75 348/JODH/15 DCIT, CIRCLE, CHITTORGARH. VS. JAVED KHAN, CHITTORGARH. I, UDAIPUR. 23/2014-15 30.04.15 2008-09 76 349/JODH/15 -DO- VS. TAMNNA BEGUM, CHITTORGARH. I, UDAIPUR. 22/2014-15 30.04.15 2008-09 77 353/JODH/15 ITO, WARD-2, JALORE VS. PARASMAL CHOUHAN, BHINMAL. II, JODHPUR. 735/2011-12 23.04.15 2009-10 78 356/JODH/15 DCIT, C.C.-1, UDAIPUR. VS. SH. PRATAPMAL WADHWANI, UDAIPUR. II, UDAIPUR. 335/2014-15 20.04.15 2012-13 79 357/JODH/15 -DO- VS. SH. KISHAN LAL WADHWANI, UDAIPUR. II, UDAIPUR. 331/2014-15 20.04.15 2012-13 80 358/JODH/15 ACIT, C-1, JODHPUR. VS. M/S. V.J. HOMES PVT. LTD., JODHPUR. I, JODHPUR. 242/2010-11 06.04.15 2006-07 81 359/JODH/15 DCIT, CIRCLE-1, UDAIPUR. VS. M/S. ROSHAN LAL JAIN & CO., UDAIPUR. II, UDAIPUR. 318/2013-14 16.04.15 2011-12 82 360/JODH/15 DCIT, CIRCLE-1, UDAIPUR. VS. M/S. HARMONY PLASTICS PVT. LTD., UDAIPUR. I, UDAIPUR. 324/2013-14 23.04.15 2010-11 83 361/JODH/15 DCIT, CIRCLE-1, UDAIPUR. VS. SH. MANSOOR AHMED, UDAIPUR. I, UDAIPUR. 306/2014-15 24.04.15 2009-10 84 364/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. OM PRAKASH SOURABH TANK & PARTY, UDAIPUR. I, UDAIPUR. 488/2014-15 30.04.15 2012-13 85 365/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. VASUDEV & PARTY, UDAIPUR. I, UDAIPUR. 447/2014-15 30.04.15 2012-13 86 371/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. BHIKAM CHAND JITENDRA SHARMA & PARTY, UDAIPUR. I, UDAIPUR. 449/2014-15 30.04.15 2012-13 7 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 87 373/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. ASHOK KUMAR DEVENDRA MEEL & PARTY, UDAIPUR. I, UDAIPUR. 450/2014-15 30.04.15 2012-13 88 374/JODH/15 DCIT, CIRCLE-1, UDAIPUR. VS. M/S. P.I. INDUSTRIES LTD., UDAIPUR. I, UDAIPUR. 488/2014-15 24.04.15 2010-11 89 382/JODH/15 DCIT, CIRCLE-1, UDAIPUR. VS. M/S. INDIAN PHOSPHATE LIMITED, UDAIPUR. I, UDAIUR. 204/2014-15 30.04.15 2012-13 90 384/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. RAM SWAROOP JAISWAL & PARTY, UDAIPUR. I, UDAIPUR. 446/2014-15 30.04.15 2012-13 91 389/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. M/S. FUSION OUTSOURCING SOFTWARE P. LTD., UDAIPUR. I, UDAIPUR. 460/2013-14 23.04.15 2011-12 92 391/JODH/15 ACIT, CIRCLE-2, UDAIPUR. VS. SHRI MADAN LAL PALIWAL (MIRAJ) FAMILY FOUNDATION, RAJSAMAND. I, UDAIPUR. 91/2014-15 24.04.15 2011-12 93 413/JODH/15 ITO, WARD- 3(1), JODHPUR VS. SHRI CHANDRA SHEKHER PHOPHALIYA, JODHPUR. II, JODHPUR. 325/2007-08 (09-10) 29.05.15 2005-06 94 427/JODH/15 ITO, WARD, BALOTRA VS. M/S. BALOTRA SAHKARI BHOOMI VIKAS BANK LIMITED, BALOTRA. II, JODHPUR 158/2012-13 26.05.15 2010-11 95 428/JODH/15 ITO,WARD-1(1), UDAIPUR. VS. SHRI HEMANT KUMAR MEHTA, UDAIPUR. I, UDAIPUR. 218/2014-15 05.06.15 2012-13 96 438/JODH/15 ITO, WARD- 2(1), UDAIPUR. VS. M/S. KALPANA NURSING HOME PVT. LTD., UDAIPUR. I, UDAIPUR. 190/2014-15 03.06.15 97 440/JODH/15 ITO, WARD-4, PALI. VS. SMT. PRIYA BALAD, PALI. I, JODHPUR. 187/2009-10 14.05.15 2007-08 98 445/JODH/15 SHRI ROHIT MODI, SIROHI. VS. ROHIT MODI, SIROHI. II, UDAIPUR. 959/2011-12 24.06.15 2007-08 8 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 99 446/JODH/15 ACIT, CIRCLE-1, JODHPUR. VS. PRIYANKA MODI, SIROHI. II, UDAIPUR. 948/2011-12 24.06.15 2007-08 100 447/JODH/15 DCIT, C.C.-2, UDAIPUR. VS. SHRI NARENDRA BAGRECHA, UDAIPUR. II, UDAIPUR. 785/2013-14 15.07.15 2006-07 101 448/JODH/15 ACIT, C.C.-1, UDAIPUR. VS. SHRI RAJEEV SUHALKA, UDAIPUR. II, UDAIPUR. 130/2013-14 02.07.15 2011-12 102 449/JODH/15 ACIT, C.C.-1, UDAIPUR. VS. SHRI VINOD SUHALKA, UDAIPUR. II, UDAIPUR. 136/2013-14 03.07.15 2011-12 103 461/JODH/15 ITO, WARD-2, NAGAUR. VS. SHRI OMARAM MEGHWAL, NAGAUR. II, JODHPUR. 146/2013-14 06.07.15 2008-09 104 462/JODH/15 ITO, PHALODI. VS. M/S. BHAGWATI SALT COMPANY, PHALODI. I, JODHPUR. 68/2013-14 17.07.15 2010-11 105 463/JODH/15 ITO, JAISALMER. VS. SHRI NAKHAT SINGH BHATI, JAISALMER. II, JODHPUR. 7/2013-14 15.07.15 2010-11 106 464/JODH/15 ITO, WARD, BARMER. VS. SHRI AMRIT LAL KHATRI, JAISALMER. II, JODHPUR. 231/2013-14 28.07.15 2007-08 107 465/JODH/15 -DO- VS. -DO- -DO- 44/2013-14 29.07.15 2010-11 108 467/JODH/15 ITO, (TDS)-II, JODHPUR. VS. M/S. HIMMADA HOLIDAYS HOMES & RESORTS PVT. LTD., BALOTRA. I, JODHPUR. 213/2013-14 07.08.15 2011-12 109 474/JODH/15 ACIT, C-1, JODHPUR. VS. M/S. SHREE CHANCHAL INDUSTRIES PVT. LTD., JODHPUR. II, UDAIPUR. 299/2011-12 06.08.15 2009-10 110 478/JODH/15 DCIT, CIRCLE-3, JODHPUR. VS. M/S. BALAJI CONSTRUCTION CO., JODHPUR. II, JODHPUR. 92/2012-13 19.08.15 2009-10 111 479/JODH/15 ACIT, C.C.-1, UDAIPUR. VS. SHRI SHANTI LAL MAROO, UDAIPUR. II, UDAIPUR. 794/2011-12 03.08.15 2006-07 112 487/JODH/15 ITO, WARD- 1(1), JODHPUR. VS. M/S. CHOWDHARY FREIGHT CARRIER, JODHPUR. I, JODHPUR. 283/2014-15 24.08.15 2012-13 9 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES 113 490/JODH/15 ACIT, CIRCLE-1, JODHPUR. VS. M/S. CHEMCIAL & MINERAL INDUSTRIES PVT. LTD., JODHPUR. I, JODHPUR. 291/2014-15 28.08.15 2012-13 114 494/JODH/15 ACIT, CIRCLE-1, JODHPUR VS. M/S. ADARSH CO- OPERATIVE BANK LTD., SIROHI. II, UDAIPUR. 920/2011-12 28.08.15 2005-06 REVENUE BY : SHRI S.L. MOURYA (DR) & SHRI JAI SINGH (JCIT) ASSESSEE BY : SHRI GAUTAM MUTHA (SL. NO. 13,40,44,45,84,85, 86, 87 & 90) SHRI SHRAWAN KR GUPTA (ADV) (SL. NO. 21,22,23, 52,64,65,71,83,95, 101,102 & 111) SHRI RAJENDRA JAIN (ADV) (SL. NO. 6,24,54, 58,66,73,77,80,93,97,106,107,112 & 4) SHRI AMIT KOTHARI (CA) (SL. NO. 12, 74,88, & 113) SHRI MUKESH SONI (CA) (SL. NO. 32,62,63,98,99 & 114) SHRI SURESH OJHA (ADV) (SL. NO. 34) DATE OF HEARING : 21/12/2015. DATE OF PRONOUNCEMENT : 21/12/2015. O R D E R PER BENCH THE ABOVE LISTED APPEALS ARE FILED BY THE REVENUE ( IN SOME CASE ASSESSEES CROSS OBJECTION AS LISTED ABOVE ARE ALSO FILED) AGA INST SEPARATE ORDERS OF THE LD. CIT(A)S ON DIFFERENT DATES FOR THE DIFFERENT ASSESS MENT YEARS AS MENTIONED ABOVE. 2. DURING THE COURSE OF HEARING OF THESE APPEALS, C .I.T. (DR) SHRI MAURYA & SHRI JAI SINGH, JCIT REPRESENTED ON BEHALF OF THE D EPARTMENT. ARS OF THE ASSESSEES 10 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES AS LISTED AT SERIAL NO. 13, 40 ,44, 45, 84, 85, 86, 87, 90, 21, 22, 23, 52, 64, 65, 71, 83, 101, 102, 111, 6, 24, 54, 58, 66, 73, 77, 80, 9 3, 95, 97, 106, 107, 112, 4, 12, 74, 88, 113, 32, 62, 63, 98, 99, 114 & 34 SO WERE P RESENT. BESIDES IN SOME CASES NONE APPEARED FROM THE SIDE OF THE ASSESSEES WHICH ARE HEARD EX PARTE AS THE CBDT CIRCULAR IS BENEFICIAL TO THEM. 2.1 WE HAVE HEARD LD DR. ARS PRESENT AND PERUSED TH E MATERIALS AVAILABLE ON THE RECORD IN RESPECT OF THE ABOVE APPEALS. IT IS O BSERVED THAT THE DEMAND/ TAX EFFECT IN THE EACH REVENUE APPEAL LISTED ABOVE IS N OT EXCEEDING RS. 10 LACS. UNDER THE POWERS VESTED BY SEC. 268A(1) OF THE I T ACT, C BDT HAS RECENTLY ISSUED CIRCULAR NO.21 OF 2015 DATED 10.12.2015(F NO. 279/M ISC. 142/2007- ITJ(PT) INSTRUCTING THE AUTHORITIES BELOW THAT DEPA RTMENTAL APPEAL SHOULD NOT BE FILED BEFORE ITAT WHERE THE DEMAND/TA X EFFECT DOES NOT EXCEED RS.10 LACS. THE CIRCULAR IS SPECIFICALLY MEN TIONS THAT THE INSTRUCTIONS ARE APPLICABLE TO ALL PENDING APPEALS ALSO. 3. SUBJECT TO SOME EXCEPTIONS, IT IS FURTHER DIREC TED BY CBDT THAT ALL THE DEPARTMENTAL APPEALS PENDING BEFORE ITAT WHERE THE DEMAND/TAX EFFECT IS LESS THAN 10 LACS SHOULD BE EITHER WITHDRAWN OR NOT PRES SED BY THE DEPARTMENTAL REPRESENTATIVES. 4. THE PRESENT APPEALS ARE NOT COVERED BY ANY EXC EPTIONS MENTIONED IN THE SAID CBDT CIRCULAR. SINCE THE TAX DEMAND IN DISPUTE IN EACH OF THESE DEPARTMENTAL 11 ITA NO. 443/JODH/14 ACIT VS. SHRI SHIV SHAKTI AGENCY, UDAIPUR & ORS. CA SES APPEALS DOES NOT EXCEED THE LIMIT OF RS. 10 LACS AS SET OUT BY CBDT, SUCH APPEALS ARE NOT MAINTAINABLE IN VIEW OF FORE GOINGS. ACCORD INGLY THE APPEALS OF THE DEPARTMENT ARE DISMISSED AS NOT PRESSED/WITHDRAWN A ND HENCE INFRUCTUOUS. 5. APROPOS COS WE MAY MENTION THAT IN TERMS O F SEC 253(4) OF THE I T ACT, THE RIGHT THEREOF DEPENDS ON THE SURVIVAL OF CORRESPOND ING REVENUE APPEAL. SINCE ALL THESE REVENUE APPEALS ARE INFRUCTUOUS AND DO NOT SU RVIVE AS A NECESSARY CONSEQUENCE THE CORRESPONDING COS WILL ALSO STAND D ISMISSED 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 21/12/2015. SD/- SD/- (LALIET KUMAR) (T.R. MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER JODHPUR DATED:- 21 ST DECEMBER, 2015 RANJAN* COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- 2. THE RESPONDENT- 3. CIT 4. CIT(A) 5. DR, ITAT, JODHPUR 6. GUARD FILE BY ORDER, ASST. REGISTRAR