ITO, WARD- 5(2), Nagpur V. SHRI RAJESH SHANTILAL BORA, Nagpur

ITA 52/NAG/2015

• Counselvise Citation: [2014] 117 COUNSELVISE.COM (IT) 8867 (ITAT-NAGPUR)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 23-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-06-2016
• Assessment Year: 2008-2009
• Appeal Filed On: 11-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RESPECTIVE DRS
• Assessee Lawyers: RESPECTIVE ARS
• Keywords: Tax effect
• Section: 5(2); 205

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE HONBLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HONBLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA NO S . 52 / NAG /201 5 (ASST. YEAR : 20 08 - 09 ) 1 ITO, WARD - 5(2) , GROUND FLOOR, SARAF CHAMBERS, SADAR, NAGPUR - 440001 VS. SHRI RAJESH SHANTILAL BORA, 202, SANKET APARTMENT, KHARE TOWN, DHARAMPETH, NAGPUR. PAN NO. ABCPB 4576 D ITA NO. 279/NAG/2015 (ASST. YEAR : 2011 - 12 ) 2 DCIT CIRCLE - 1, ROOM NO. 510, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. SHRI ANIL JAYADAYAL TANEJA, 3 ROSE VILLA, VIJAY NAGAR, NAGPUR - 440013 PAN NO. A AGPT8838F ITA NO. 280/NAG/2015 (ASST. YEAR : 201 1 - 1 2 ) 3 DCIT CIRCLE - 1, ROOM NO. 510, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. SHRI ANKIT TANEJA L/H AHILYA TANEJA, 3 ROSE VILLA, VIJAY NAGAR, NAGPUR - 440013 PAN NO. A CWPT1775H ITA NO. 281 /NAG/201 5 (ASST. YEAR : 2011 - 12 ) 4 DCIT CIRCLE - 1, ROOM NO. 510, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. SHRI ANEESH ANIL TANEJA, 3 ROSE VILLA, VIJAY NAGAR, NAGPUR - 440013 PAN NO. A CSPT6829L 2 ITA NO. 4 TO 7/NAG/2016 (ASST. YEAR : 2005 - 06, 2006 - 07, 2008 - 09 & 2009 - 10 ) 5 - 8 ITO, WARD - 2 (4), ROOM NO. 308, 3 RD FLOOR, AAYAKAR BHAVAN, TELANG KHEDI ROAD, CIVIL LINES, NAGPUR. VS SHRI SHABBIR HUSSAIN TAHIR ALI, MASJID LAKDA TALL, BANGALI PANJA ROAD, MASKASATH, NAGPUR - 440018 PAN NO. A KTPT2729C ITA NO. 08/NAG/2016 (ASST. YEAR : 20 1 1 - 12 ) 9 . DCIT, AMRAVTI CIRCLE, AAYAKAR BHAVAN, AMBAPETH, AMARAVATI - 444601 . VS. SHRI RAMESHWAR RATANLAL KARWA (HUF), PROP. ORSON PHARMACEUTICALS, SAKKARSATH, AMRAVATI - 444601 PAN NO. AA BHR0647B ITA NO. 300 /NAG/2016 (ASST. YEAR : 200 8 - 09 ) 10 . DCIT CIRCLE - 1, ROOM NO. 510, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. M/S. VASTU BIHAR DEVELOPERS PVT. LTD., GANESH CHAMBER, DHANTOLI, NAGPUR - 440010 PAN NO. AACC V0106F ITA NO. 369/NAG/2016 (ASST. YEAR : 200 8 - 09 ) 11 . DCIT CIRCLE - 1, ROOM NO. 510, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. SHRI RAJENDRAKUMAR SINGH HINGLE, 54, FARMLAND, NEAR DAGDI PARK, RAMDASPETH, NAGPUR - 440012 PAN NO. A AJPH9011J ITA NO. 371/NAG/2016 (ASST. YEAR : 2011 - 12 ) 12 . A CIT, AKOLA CIRCLE, FIRST FLOOR, AAYAKAR BHAVAN, MURTIZAPUR ROAD, AKOLA - 444001 . VS. LE - MERITE EXPORTS PVT. LTD., B1 - 104D, 1 ST FLOOR, BOOMRANG BUILDING, CHANDIVALI FARM, ROAD CHANDIVALI, ANDHERI(E), MUMBAI - 400072. PAN NO. A ABCD9133H 3 ITA NO S . 372 /NAG/2016 (ASST. YEAR : 2007 - 08 ) 1 3 DCIT CENTRAL CIRCLE - 2(2), ROOM NO. 207, AAYAKAR BHAVAN, TELANG KHEDI ROAD, CIVIL LINES, NAGPUR. VS. MANSA AGRO FOOD PROCESSING PVT. LTD. 216, WARDHAMAN NAGAR, NAGPUR - 440008 PAN NO. AA BCM6900C ITA NO. 466 /NAG/2016 (ASST. YEAR : 20 09 - 10 ) 1 4 DCIT CENTRAL CIRCLE - 2(2), ROOM NO. 207, AAYAKAR BHAVAN, TELANG KHEDI ROAD, CIVIL LINES, NAGPUR. VS. SHRI DARPAN DHARAMPAL AGRAWAL, 290, SATNAMI LAY - OUT, EAST WARDHMAN NAGAR, NAGPUR - 4400 08 PAN NO. A IKPA1633K ITA NO. 134/NAG/2017 (ASST. YEAR : 20 13 - 14 ) 1 5 ITO, WARD - 1 , FIRST FLOOR, AAYAKAR BHAVAN, MURTIZAPUR ROAD, AKOLA - 444001 VS. M/S GADRE ENGINEERING SERVICES, MURTIZAPUR ROAD, SHIVANI, AKOLA - 444001 PAN NO. A ADFG1634M ITA NO. 161/NAG/2017 (ASST. YEAR : 2013 - 14 ) 16 ITO WARD - 4, AAYAKAR BHAVAN, AMBAPETH, AMARAVATI - 444601. VS. M/S SONI MALOO & TALDA DEVELOPERS, 1 ST FLOOR, GULDHAN ARCADE, RAILWAY STATION ROAD, AMRAVATI - 444602 PAN NO. ABSFS7767B ITA NO S . 163/NAG/2017 (ASST. YEAR S : 2013 - 14 ) 17 ITO WARD - 1(4), ROOM NO. 504, 5 TH FLOOR, MECL BUILDING, SEMINARY HILLS, NAGPUR. VS. ODY PHARMA INDIA PVT. LTD. 83, SHIVAM, AMBAJHARI LAYOUT, NAGPUR PAN NO. AA BCO1406G 4 ITA NO. 172 - 173/NAG/2015 & 197/NAGPUR/2017 (ASST. YEAR : 200 9 - 1 0 , 2010 - 11 & 2012 - 13 ) 1 8 - 20 A CIT, CIRCLE - 4 , ROOM NO. 301, SARAF CHAMBERS, SADAR NAGPUR - 440001 VS. M/S GANGA IRON & STEEL TRADING COMPANY 29 - A, SMALL FACTORY AREA, BAGADGANJ, NAGPUR - 440008 PAN NO. A ADCG2390R ITA NO. 202 /NAG/2017 (ASST. YEAR : 20 09 - 10 ) 2 1 ITO WARD - 5(1), GROUND FLOOR, MOUNT ROAD SARAF CHAMBERS, SADAR , NAGPUR - 440001 VS. SHRI PANDURANG RAMJI ASHTANKAR, 51, SHREERAM NAGAR, UDAY NAGAR, NAGPUR - 440034 PAN NO. A NJPA9181G ITA NO. 232/NAG/2017 (ASST. YEAR : 2013 - 14 ) 22 ACIT, AKOLA CIRCLE, AAYAKAR BHAVAN, MURTIZAPUR ROAD, AKOLA - 444001 VS. M/S. SHREE PALSIDDHA CONSTRUCTION, BULDHANA, MAIN ROAD, BULDHANA - 443203 PAN NO. A BLFS9009H ITA NO. 349 /NAG/201 7 (ASST. YEAR : 20 13 - 14 ) 23 DCIT, AMRAVATI CIRCLE, AAYAKAR BHAVAN, AMBAPETH, AMARAVATI - 444601. VS. M/S. GREEN EARTH ASPHALT & POWER PVT. LTD. SADAR BAZAR, ACHALPUR CAMP, AMRAVATI PAN NO. AA BCM0254C ITA NO S . 90/NAG/2018 (ASST. YEAR S : 2012 - 13 ) 24 ITO WARD - 5(2 ), GROUND FLOOR, SARAF CHAMBERS, SADAR, NAGPUR - 440001 VS. SHRI CHANDRAKANT N. ARYA, PLOT NO. 27 TO 30, UNIVERSAL MEADOW, NEW SNEH NAGAR, NAGPUR. P AN N O . AFRPA6926K 5 ITA NO S . 108/NAG/2018 (ASST. YEAR : 2014 - 15 ) 2 5 ITO WARD - 4(1), GROUND FLOOR, SARAF CHAMBERS, SADAR, NAGPUR - 440001 VS. M/S GAYATIRI PULSES, PLOT NO. 9, PATIDAR AUDHYOGIK VASAHAT, KAPSI (KHURD), BHANDARA ROAD, NAGPUR - 440008 P AN NO. AAFFG2906C ITA NO. 111/NAG/2018 (ASST. YEAR : 2014 - 15 ) 26 ITO WARD - 4(5), 3RD FLOOR, SARAF CHAMBERS, SADAR, NAGPUR - 440001 VS. SMT. GAURIBEN N. PATEL SHIVDHAM, NEAR INOX HIWARI LAYOUT, NAGPUR - 440008 P AN NO. ADLPP5395B ITA NO. 150/NAG/2018 (ASST. YEAR : 2013 - 14 ) 27 ACIT CENTRAL CIRCLE - 1(4), ROOM NO. 311, AAYAKAR BHAVAN, NAGPUR - 440001 VS. M/S. BULDHANA URBAN CREDIT CO - OP. SOCIETY LTD, SAHAKARI SETU, HUTATMA GOREPETH, BULDHANA - 444300 PAN N O. AA AAB2572M ITA NO. 439/NAG/2016 & C.O. NO. 10/NAG/2017 (ASST. YEAR : 2011 - 12) 28 - 29 DCIT CENTRAL CIRCLE - 2(2), ROOM NO. 207, AAYAKAR BHAVAN, TELANG KHEDI ROAD, CIVIL LINES, NAGPUR. VS. SMT. ANJU SARAF, FLAT NO. 2, YOGESHWAR GANGA APT, FARMLAND, RADASPETH, NAGPUR - 440025 PAN NO. AETPS5421E 6 C.O. NO. 17 /NAG/2017 (IN ITA NO. 141/ NAG/2017) (ASST. YEAR : 2009 - 10 ) 30 SHRI VILAS TUKARAM SATPUTE, PLOT NO. 87, INDRAPRASTA NAGAR, PANNASE LAYOUT, NAGPUR - 440026 PAN NO. APVPS3372K VS. DCIT CENTRAL CIRCLE - 2, ROOM NO. 318, AAYAKAR BHAVAN, TELANG KHEDI ROAD, CIVIL LINES, NAGPUR - 440001 C.O. NO. 06/NAG/2018 (IN ITA NO. 40/NAG/2018) (ASST. YEAR : 2013 - 14) 31 SHRI SUNIL HARPALDAS MIHANI, SINDHI COLONY GURUNANK WARD, HIGANGHAT, WARDHA, MAHARASHTRA - 442301 PAN NO. A BKPM5738L VS. A CIT CENTRAL CIRCLE - 1( 2 ) , ROOM NO. 205 , 2 ND FLOOR, AAYAKAR BHAVAN, , NAGPUR - 444 001 (APPELLANTS) (RESPONDENTS) DEPARTMENT BY : RESPECTIVE DRS ASSESSEE BY : RESPECTIVE ARS DATE OF HEARING : 22 / 10 /201 8 . DATE OF PRONOUNCEMENT : 22 / 10 /201 8 . O R D E R PER BENCH THE ABOVE LISTED APPEAL S AT THE INSTANCE OF THE REVENUE ARE DIRECTED AGAINST THE RESPECTIVE IMPUGNED ORDER S PASSED BY THE RESPECTIVE L D. COMMISSIONER OF INCOME TAX (APPEALS) FOR RESPECTIVE A SSESSMENT Y EARS AS INDICATED ABOVE. 7 2. IN ALL THE ABOVE APPEALS , REVENUE HAS MOVED AN APPLICATION FOR WITHDRAWING THE ABOVE APPEALS AS THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS. 20 LAKH FIXED BY THE CBDT IN CIRCULAR NO. 03/2018 , DATED 11/07/2018 , WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 21 / 2015 DATED 10/12/2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE , A ND ALSO THE FACT THAT THE CBDT C IRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEAL S FILED BY THE REVENUE ARE NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMIN E . 3 . SINCE THE RESPECTIVE ASSESSEES HAD FILED CROSS OBJECTIONS IN THE ITA FILED BY THE REVENUE BEARING C.O. NO. 10 & 17/NAG/17 AND 06/NAG/18 , WHICH ARE SUPPORTING THE ORDERS OF RESPECTIVE LD. CIT(A). THEREFORE IN VIEW OF DISMISSAL OF APPEAL OF REVENUE, THE ABOVE C.OS BECOMES INFRUCTUOUS AND ARE THUS ALSO STANDS DISMISSED. 4. IN THE NET RESULT, THE ABOVE LISTED APPEALS OF THE REVENUE AS WELL AS THE ABOVE C.OS FILED BY THE ASSESSEE STANDS DISMISSED . IT IS ORDERED ACCORDINGLY. ORDER PRONOUNCED IN OPEN COURT ON TH IS 22 ND OCTOBER , 201 8 . SD/ - SD/ - ( G. MANJUNATHA ) ( SANDEEP GOSAIN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 22 OCTOBER , 201 8 . SR.PS.DHANANJAY 8 COPY TO: 1. THE ASSESSEE S 1) SHRI RAJESH SHANTILAL BORA, 2) SHRI ANIL JAYADAYAL TANEJA 3) SHRI ANKIT TANEJA L/H AHILYA TANEJA, 4) SHRI ANEESH ANIL TANEJA 5) SHRI SHABBIR HUSSAIN TAHIR ALI 6) SHRI RAMESHWAR RATANLAL KARWA (HUF), 7) M/S. VASTU BIHAR DEVELOPERS PVT. LTD., 8) SHRI RAJENDRAKUMAR SINGH HINGLE, 9) LE - MERITE EXPORTS PVT. LTD., 10) MANSA AGRO FOOD PROCESSING PVT. LTD. 11) SHRI DARPAN DHARAMPAL AGRAWAL, 12) M/S GADRE ENGINEERING SERVICES, 13) M/S SONI MALOO & TALDA DEVELOPERS, 14) ODY PHARMA INDIA PVT. LTD. 15) M/S GANGA IRON & STEEL TRADING COMPANY 16) SHRI PANDURANG RAMJI ASHTANKAR, 17) M/S. SHREE PALSIDDHA CONSTRUCTION 18) M/S. GREEN EARTH ASPHALT & POWER PVT. LTD. 19) SHRI CHANDRAKANT N. ARYA, 20) M/S GAYATIRI PULSES 21) SMT. GAURIBEN N. PATEL 22) M/S. BULDHANA URBAN CREDIT CO - OP. SOCIETY LTD, 23) SMT. ANJU SARAF 24) SHRI VILAS TUKARAM SATPUTE, 25) SHRI SUNIL HARPALDAS MIHANI, 2. THE REVENUE 3. THE CIT. 3. THE CIT(A) 5 . THE D.R . , NAGPUR. 4. GUARD FILE. BY ORDER ( ASSISTANT REGISTRAR )