Appeal Details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 3509 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
11 month(s) 27 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
D
Assessment Year
2012-2013
Appeal Filed On
24-08-2017
Judgement Text
P A G E | 1 IN THE INCOME TAX APPELLATE TRIBUNAL J BENCH, M UMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI RAVISH SOOD, JM ITA NO. 3394/MUM/2018 ( / ASSESSMENT YEAR:2014 - 15) THE INCOME TAX OFFICER - 32(1)(1), ROOM NO. 201, 2 ND FLOOR, BLDG. C - 11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400 051. / VS. M/S ABHINAV CO. OPERATIVE HOUSING SOCIETY LTD., ABHINAV SOCIETY OFFICE, NEAR NATIONAL PARK, ABHINAV NAGAR ROAD NO. 2, BORIVALI (E), MUMBAI - 400066 ./ ./ PAN NO. AAAAA0320Q ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5625/MUM/2017 ( / ASSESSMENT YEAR:2009 - 10) ASSTT. COMMISSIONER OF INCOME TAX - 30(1), C - 13, 5 TH FLOOR, ROOM NO. 503, PRATYAKSHAKAR BHAVAN, BKC, BANDRA (EAST), MUMBAI - 400 051 / VS. SMT. BHAVNA D. SINGH 21/22, AKASH APARTMENT, 4 TH LANE, MAMLATDARWADI, MALAD (W), MUMBAI - 400097 ./ ./ PAN NO. AYQPS9592M ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R P A G E | 2 / ASSESSEE BY : NONE ITA NO. 2892/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) J.C.I.T. (OSD) CIRCLE - 12(1)(1), ROOM NO. 223, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 20 / VS. M/S AL GHURAIR CONSTRUCTION FOUNDATION INDIA PVT. LTD., GALA NO. 2, RAJDEO COMPOUND NEAR GOKULDHAM MARKET, OPP. HEENA GAURAV JEWELS BLDG. MALAD (E), MUMBAI - 400097 ./ ./ PAN NO. AAJCA9550H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3064/MUM/2018 ( / ASSESSMENT YEAR: 2012 - 13) JT. COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE - 6(3) R. NO. 1918, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 / VS. M/S ADVENT DEVELOPER PVT. LTD. CTS 12A/28A, 12A/29 TO 33, ADVENT ATRIA, CHINCHOLI BUNDER ROAD, MALAD (WEST), MUMBAI - 64 ./ ./ PAN NO. AAFCA3158H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R P A G E | 3 / ASSESSEE BY : NONE ITA NO. 3602/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) ITO - 14(1)(1) ROOM NO. 431, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S ARHA CONSULTING PVT. LTD. NO. 37, UNIT NO. 1331, SURANGI CHS LTD., SUBHASH NAGAR, CHEMBUR, MUMBAI - 400071 ./ ./ PAN NO. AAKCA6826H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3479/MUM/2018 ( / ASSESSMENT YEAR:2010 - 11) THE INCOME TAX OFFICER - 24(1)(2), ROOM NO. 604, PIRAMAL CHAMBERS, LALBAUG, PAREL MUMBAI - 400 012 / VS. M/S ARPITA ENTERPRISES 306/307, SAGAR AVENUE, S.V. ROAD, NEAR SHOPPERS STOP, ANDHERI (WEST), MUMBAI - 400 058 ./ ./ PAN NO. AANFA0775D ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE P A G E | 4 ITA NO. 5476/MUM/2017 ( / ASSESSMENT YEAR:2012 - 13) INCOME TAX OFFICER - 32(1)(2) ROOM NO. 204, C - 11, 2 ND FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI - 400051 / VS. SHRI ARUN P. MANDAVIYA D - 415, SUNDERDHAM, RAM BAUG LANE, BORIVALI (W), MUMBAI - 400 092 ./ ./ PAN NO. ABKPM9638F ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5478/MUM/2017 ( / ASSESSMENT YEAR:2014 - 15) DY. COMMISSIONER OF INCOME TAX - 1(1)(1) 579, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S AVP TRADESOL PVT. LTD. 202, 2 ND FLOOR, KSHAMALAYA 37, NEW MARINE LINES, MUMBAI - 400020 ./ ./ PAN NO. AAGCA7857E ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE P A G E | 5 ITA NO. 2802/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) D.C.I.T - 3(1)(1), ROOM NO. 607, 6 TH FLOOR, AAYAKAR BHAVAN, MUMBAI - 400 020 / VS. M/S BAJAJ AVIATION PVT. LTD. BAJAJ BHAVAN, 2 ND FLOOR, JAMNALAL BAJAJ MARG, 226, NARIMAN POINT, MUMBAI - 400 021 ./ ./ PAN NO. AACCB6461F ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3258 & 3259/MUM/2018 ( / ASSESSMENT YEAR:2014 - 15) DY. COMMISSIONER OF INCOME TAX - 16(2), ROOM NO. 479, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S BBSR & CO., LODHA EXCELUS, 1 ST FLOOR, APPOLLO MILLS COMPOUND, N.M. JOSHI MARG, MAHALAKSHMI MUMBAI - 400011 ./ ./ PAN NO. AAKFB1884H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE P A G E | 6 ITA NO. 5448/MUM/2017 ( / ASSESSMENT YEAR:2012 - 13) THE ACIT - 25(2) OFFICE OF THE ACIT - 25(2), R. NO. 508, C - 10, 5 TH FLOOR, PRATYAKSHA KAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400051 / VS. SHRI DEEPAK DATTARAM MALWANKAR D - 63/64, PANDURANG WADI, A.B. NAIR ROAD, JUHU, MUMBAI - 400049 ./ ./ PAN NO. AFNPM1443B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5385/MUM/2017 ( / ASSESSMENT YEAR:2010 - 11) INCOME TAX OFFICER - 20(1)(4) ROOM NO. 112, 1 ST FLOOR, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI - 400 012 / VS. SHRI DEEPAK KUMAR MANGILAL JAIN 3, BHANDARI STREET, KUMBHARWADA MUMBAI - 400 004 ./ ./ PAN NO. AFZPJ4222P ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3412/MUM/2018 P A G E | 7 ( / ASSESSMENT YEAR:2011 - 12) DCIT, CC - 5(1) ROOM NO. 1928, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 / VS. SHRI EARTH BUILDERS 101, 1 ST FLOOR, ADITYA AKRUTI TOWER, NAVSIR BHARUCHA MARG, GRANT ROAD, MUMBAI - 400007 ./ ./ PAN NO. AAAFE1372K ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 2984/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14) DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 4(2) R. NO. 1918, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 / VS. M/S FLORA MARMO INDUSTRIES PVT. LTD. SR. NO 114(P), H. NO. 15, AIRPORT SIDE SERVICES ROAD, W.E. HIGHWAY, VILE PARLE (EAST), MUMBAI - 400099 ./ ./ PAN NO. AABCF2082K ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5511/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 8 THE ITO - 32(1)(5) 203, 2 ND FLOOR, C - 11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI - 400051 / VS. M/S GAURI & MI ASSOCIATES GR. FLOOR, AAKASH PALACE, MARATHA COLONY, DAHISAR (EAST), MUMBAI - 400068 ./ ./ PAN NO. AAAAG9961H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 2857/MUM/2018 ( / ASSESSMENT YEAR:2010 - 11) THE INCOME TAX OFFICER - 14(1)(4), ROOM NO. 475, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020. / VS. M/S GOLDSTAR FINVEST PVT. LTD. BLOCK H, SADASHIV CHS, 6 TH ROAD, GROUND FLOOR, SANTCRUZ EAST, MUMBAI - 55 ./ ./ PAN NO. AABCG3811B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3048/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14) P A G E | 9 DEPUTY COMMISSIONER OF INCOME TAX - 4(2)(2) R. NO. 640, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 021 / VS. M/S INDIA CAPITAL MARKETS PVT. LTD., INDIA CAPITAL HOUSE, OFF. DATTAPADA ROAD, BORIVALI (EAST), MUMBAI - 400066 ./ ./ PAN NO. AABCN0802B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5297/MUM/2017 ( / ASSESSMENT YEAR:2014 - 15) ITO - 6(3)(2) ROOM NO. 503, 5 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 20 / VS. M/S INDO ENERGY INTERNATIONAL LTD. J.V. HOUSE, 1 ST FLOOR, D.S. BABREKAR MARG, DADAR (W) MUMBAI - 400028 ./ ./ PAN NO. AABCI1739A ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : SHRI RAVIKANT PATHAK, A.R ITA NO. 5618/MUM/2017 ( / ASSESSMENT YEAR:2011 - 12) P A G E | 10 INCOME TAX OFFICER - 20(1)(5), ROOM NO. 121, 1 ST FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 / VS. SHRI ISMAILBHAI M. LOKHANDWALA 9, THLIZ CHS, ST. JOHN BAPTIT ROAD, BANDRA, MUMBAI - 400040 ./ ./ PAN NO. ABIPL3610Q ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5195/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) INCOME TAX OFFICER (IT) - 3(2)(1), ROOM NO. 1627, AIR INDIA BUILDING, NARIMAN POINT MUMBAI - 400 021 / VS. SHRI JAMSHEDJI B. HOMJI 63 - B, TAHNEE HEIGHTS, D - BLDG, 66, PETIT HALL COMPOUND NEPEANSEA ROAD, MUMBAI - 400006 ./ ./ PAN NO. AAIPM2745C ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3077/MUM/2018 ( / ASSESSMENT YEAR:2009 - 10) P A G E | 11 INCOME TAX OFFICER - 19(2)(1), 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI 400007 / VS. JATIN AMICHAND SHAH 61/G, 92, SOMMERSET HOUSE, OFF B.D. ROAD, MUMBAI 400 026 ./ ./ PAN NO. AADPS2183F ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : SHRI B.V. JHAVERI, A.R ITA NO. 5305/MUM/2017 ( / ASSESSMENT YEAR:2010 - 11) THE ACIT - 25(2) ROOM NO. 508, C - 10, 5 TH FLOOR, PRATYAKSHKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (E), MUMBAI - 400051 / VS. M/S JAYANTILAL K. PANCHAL, SAPPHIRE BUILDING, FLAT NO. 301 THIRD FLOOR, M.G. CROSS ROAD, VILE PARLE (E), MUMBAI - 400057 ./ ./ PAN NO. AASPP2338N ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3093/MUM/2018 ( / ASSESSMENT YEAR:2012 - 13) P A G E | 12 DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(1), ROOM NO. 1924, AIR INDIA BUILDING, 19 TH FLOOR, NARIMAN POINT, MUMBAI 400 021 / VS. KALPANA S. MARDIA 401, BHAGWATI BUILDING, PLOT NO. 77, NUTAN LAXMI SOCIETY, N. S. ROAD NO. 8, JVPD SCHEME MUMBAI - 400 049 ./ ./ PAN NO. AAGPM6828C ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3097/MUM/2018 ( / ASSESSMENT YEAR:2014 - 15) ITO - 15(2)(1), ROOM NO. 452, 4 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S KARMIC LABS PVT. LTD., 1105, ZARA NAHAR AMRIT SHAKTI, NEAR CHANDIVALI STUDIO, POWAI, MUMBAI 400 072 ./ ./ PAN NO. AACCK7809G ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5355/MUM/2017 ( / ASSESSMENT YEAR:2011 - 12) P A G E | 13 ASSTT. COMMISSIONER O INCOME TAX - 21(2), ROOM NO. 115, 1 ST FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI / VS. SHRI KIKIMAL K. CHHABRIA (PROP. M/S CREATIONS) UNIT NO. 268, A TO Z INDUSTRIAL ESTATE, G.K. MARG, LOWER PAREL, MUMBAI - 400013 ./ ./ PAN NO. AAAPC6123E ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5342/MUM/2017 ( / ASSESSMENT YEAR:2004 - 05) DEPUTY COMMISSIONER OF INCOME TAX (I.T.) - 3(2)(1), ROOM NO.1634, 16ST FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400021 / VS. M/S MARUBENI CORPORATION C/O MARUBENI INDIA PVT. LTD., 25, MITTAL CHAMBERS, 2 ND FLOOR NARIMAN POINT, MUMBAI - 400021 ./ ./ PAN NO. AAACM7682D ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 2939/MUM/2018 ( / ASSESSMENT YEAR:2012 - 13) P A G E | 14 ASSTT. COMMISSIONER OF INCOME TAX - 21(2), ROOM NO. 115, 1ST FLOOR, PIRAMAL CHAMBERS, LALBAUG, MUMBAI / VS. M/S METAKAPS ENGINEERING C - 6, KAMDAR PARK, GOKHALE ROAD, DADAR WEST, MUMBAI - 400028 ./ ./ PAN NO. AABFM4078K ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5281/MUM/2017 ( / ASSESSMENT YEAR:2007 - 08) INCOME TAX OFFICER - 27(2)(3) ROOM NO. 417, 4 TH FLOOR, TOWER NO.6, VASHI RAILWAY STATION COMPLEX, VASHI, NAVI MUMBAI - 400 703 / VS. M/S MOHANLAL SILK MILLS 150/4112, PARIVARTAN CHSL, NEW PANTNAGAR, VALLABHBAUGH LANE, GHATKOPAR (E), MUMBAI - 400075 ./ ./ PAN NO. AAAFM8192R ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5619/MUM/2017 ( / ASSESSMENT YEAR:2008 - 09) P A G E | 15 INCOME TAX OFFICER - 20(2)(2), 2 ND FLOOR, ROOM NO. 212, PIRAMAL CHAMBERS, LALBAUG, PAREL, MUMBAI - 12 / VS. MR. MOHAMMED YUNUS USMAN SHAMA 604, AL RAZA CO. OP. HSG. SOC. 60 CYRUS AVENUE ROAD, AGRIPADA, MUMBAI - 400008 ./ ./ PAN NO. AAVPS2603L ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : SHRI RAJESH SHAH, A.R ITA NO. 5505/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, KALYAN, 2 ND FLOOR, RANI MANSION, MURBAD ROAD. KALYAN (W) - 421 301 / VS. NAVJEEVAN SAHAKARI PATPEDHI MARYADI, 14 - 15, PANCHADHARA APARTMENTS, THANKAR ROAD, KALYAN - 421 201 ./ ./ PAN NO. AAAAM5330Q ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : SHRI KUMAR KALE, A.R ITA NOS. 3692 & 3696/MUM/2018 ITA NO. 3697/MUM/2017 ( / ASSESSMENT YEARS:2012 - 13, 2013 - 14 & 2014 - 15) P A G E | 16 D.C.I.T, CIRCLE - 13(1)(2) 2 ND FLOOR, ROOM NO. 218, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400020 / VS. M/S PLATINUM INCENTIVES & EVENTS PVT. LTD., 1 ST FLOOR, GOLDEN PALACE, ABOVE UBI, TURNER ROAD, BANDRA (WEST), MUMBAI - 400 050 ./ ./ PAN NO. AACCP6561G ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5321/MUM/2018 ( / ASSESSMENT YEAR:2007 - 08) ITO - 11(1)(1) ROOM NO. 201, AAYAKAR BHAVAN M.K. MARG, MUMBAI - 400 020 / VS. M/S RAAKESH OVERSEAS LTD. 903/12, INDRA DARSHAN, LOKHANDWALA COMPLEX, ANDHERI (WEST), MUMBAI - 400 053 ./ ./ PAN NO. AAACR2651P ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3031/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14) P A G E | 17 DEPUTY COMMISSIONER OF INCOME TAX - 8(1)(2) R. NO. 651, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S SAIKRUPA PHOTO OFFSET PVT. LTD., 114/A - 2, SHAH & NAHAR INDUSTRIAL ESTATE, SUNMILL LANE, LOWER PAREL, MUMBAI - 400013 ./ ./ PAN NO. AAJCS3730K ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5331/MUM/2017 ( / ASSESSMENT YEAR:2012 - 13) INCOME TAX OFFICER - 11(1)(3) ROOM NO. 201, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020. / VS. M/S SARAF CORPORATION INDIA PVT. LTD. UNIT NO.G - 2, GROUND FLOOR, AKRUTI TRADE CENTER, ROAD NO. 7, MIDC ROAD, ANDHERI (E), MUMBAI - 400 093 ./ ./ PAN NO. AAJCS7665M ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3275/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 18 DEPUTY COMMISSIONER OF INCOME TAX - 11(2)(1), ROOM NO. 477, AAYAKAR BHAVAN M.K. MARG, MUMBAI - 400 020. / VS. M/S SELLOWRAP INDUSTRIES PVT. LTD., UNIT NO. 208, PLOT NO.C - 5, 2 ND FLOOR, NEW LINK ROAD, ANDHERI, MUMBAI - 400 053 ./ ./ PAN NO. AAICS1972L ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5250/MUM/2017 ( / ASSESSMENT YEAR:2011 - 12) DEPUTY COMMISSIONER OF INCOME TAX - 1(3)(1), ROOM NO. 540, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S SHAH GRANITES PRIVATE LTD. 409/410, A - WING, MASTER MIND - 1, ROYAL PALMS, MAYUR NAGAR, AAREY MILK COLONY, GOREGOAN (E), MUMBAI - 400065 ./ ./ PAN NO. AAACS5241C ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 2982/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 19 DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 4(2), ROOM NO. 1918, 19 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI - 400 021 / VS. MR. SHAHRUKH KHAN 44, MANNAT, B.J. ROAD, BANDSTAND, BANDRA (WEST), MUMBAI - 400050 ./ ./ PAN NO. AAHPK3293L ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5301/MUM/2017 ( / ASSESSMENT YEAR:2009 - 10) INCOME TAX OFFICER - 11(2)(2), ROOM NO.349, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S SHIVAM PUBLICITY PVT. LTD. 109, KUBER COMPLEX, OPP. LAXMI INDUSTRIAL ESTATE, ANDHERI (W), MUMBAI - 400053 ./ ./ PAN NO. AAKCS9025L ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5373 & 5374/MUM/2017 ( / ASSESSMENT YEAR:2011 - 12) P A G E | 20 INCOME TAX OFFICER - 21(1)(5), ROOM NO. 121, 1 ST FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400012 / VS. SHRI HABIBULLAH M.H. MULLAJIWALA, (PROP. LUCKY SUPPLYING AGENCY) SHOP NO. 8, YUSUF MANZIL, 2, SOFIA ZUBER ROAD, OPP. NAGPADA POLICE STATION, MUMBAI - 400008 ./ ./ PAN NO. AFDPM7661R ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3375/MUM/2018 ( / ASSESSMENT YEAR:2008 - 09) DEPUTY COMMISSIONER OF INCOME TAX - 19(1) ROOM NO. 203, 2 ND FLOOR, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400007 / VS. SHRI HARESH SOHANRAJ JAIN ROOM NO. 18/19, 2 ND FLOOR, 2, GANDHI NIWAS, 81/83 KHADIALKAR ROAD, MUMBAI - 400004 ./ ./ PAN NO. ADPPJ0019E ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3458/MUM/2018 ( / ASSESSMENT YEAR:2014 - 15) P A G E | 21 INCOME TAX OFFICER - 20(2)(2) R. NO. 212, PIRAMAL CHAMBERS LALBAUG, MUMBAI - 400 012 / VS. SHRI MOHD KHALID KHALIL AHMED ANSARI, BMC, CHAWL NO. 2, ROOM NO. 37, GR. FLOOR, CB MARG, KAMATHIPURA, 5 TH LANE, MUMBAI - CENTRAL MUMBAI - 400008. ./ ./ PAN NO. ALPA7709B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3268/MUM/2018 ( / ASSESSMENT YEAR:2011 - 12) THE INCOME TAX OFFICER - 19(2)(4) ROOM NO. 217, MATRU MANDIR, TARDEO ROAD, MUMBAI - 400 007 / VS. SHRI NARESH H. BHANSALI M/S MULTINOX OVERSEAS, 24, C.P. TANK ROAD, MUMBAI - 400004 ./ ./ PAN NO. AHWPB2936K ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5495/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 22 INCOME TAX OFFICER (I.T) - 3(1)(1) ROOM NO. 1627, AIR INDIA BUILDIG, NARIMAN POINT, MUMBAI - 400 007 / VS. SHRI SHASHI INDUR KESWANI C/O, KESWANI & RATHORE CAS, 408C, NIRANJAN, MARINE DRIVE, MUMBAI - 400 002 ./ ./ PAN NO. AMUPK5071B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 2948/MUM/2018 ( / ASSESSMENT YEAR:2013 - 14) THE ACIT - 19(3) ROOM NO. 206, MATRU MANDIR, MUMBAI - 400 007 / VS. SHRI SHRENIK N. ZAVERI, 54, DREAMLAN BUILDING, 5 TH FLOOR, M.P. ROAD, OPERA HOUSE MUMBAI - 400 004 ./ ./ PAN NO. AAAPZ1721B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5176/MUM/2017 ( / ASSESSMENT YEAR:2011 - 12) P A G E | 23 ACIT - 30(3), C - 13, 5 TH FLOOR, ROOM NO. 510, PRATYAKSHA KAR BHAVAN, BKC, BANDRA (EAST), MUMBAI - 400 051 / VS. M/S SMART INFOCOM 306/307, PLOT NO. 8, 338, STERLING INDUSTRIAL PREMISES LTD., RAMCHANDRAS LANE EXTN., MALAD (W) MUMBAI - 400 064 ./ ./ PAN NO. ABEFS1558C ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA ROJORE, D.R / ASSESSEE BY : NONE ITA NO. 3216/MUM/2018 ( / ASSESSMENT YEAR:2008 - 09) INCOME TAX OFFICER - 33(3)(4) ROOM NO. 612, 6 TH FLOOR, C - 12 PRATYAKSHKAR BHAVAN, BKC, MUMBAI - 400051. / VS. SMT. SHITAL NILESH SHAH C - 1002, SILVER LEAF, AKRULI ROAD, KANDIVALI (E), MUMBAI - 400101 ./ ./ PAN NO. AAOPS4486Q ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5247 /MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 24 DEPUTY COMMISSIONER OF INCOME TAX - 1(3)(1) ROOM NO. 540, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020. / VS. M/S SUNIL INDUSTRIES LTD. 315, REWA CHAMBERS, NEW MARINE LINES, MUMBAI - 400020 ./ ./ PAN NO. AAACS6430P ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 3506/MUM/2018 ( / ASSESSMENT YEAR:2007 - 08) INCOME TAX OFFICER - 25(3)(4) ROOM NO. 605, C - 10, 6 TH FLOOR, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX, BANDRA (EAST), MUMBAI - 400 051 / VS. SHRI SURESH MANEKLAL SHETH 1, KUSUM NIWAS, S.V. ROAD, IRLA, VILE PARLE (W), MUMBAI - 400056 ./ ./ PAN NO. AJMPS0119H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 2987/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14) P A G E | 25 JCIT (OSD) - 8(3)(1) 6 TH FLOOR, ROOM NO. 615, AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI - 400020 / VS. TEEKAY TUBES PVT. LTD., 315/317, NAVRATTAN, PD MELLO ROAD, NEAR CARNAC BRIDGE, MUMBAI - 400009 ./ ./ PAN NO. AAACT4130H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5602/MUM/2017 ( / ASSESSMENT YEAR:2012 - 13) INCOME TAX OFFICER (E) - (4), 503, 5 TH FLOOR, PIRAMAL CHAMBERS, PAREL, MUMBAI - 400 012 / VS. THE FRAMJI DINSHAW PETIT PARSEE SANATORIUM, UNIT NO. 157, SDF - V, SEEPZ, ANDHERI (E), MUMBAI - 400 096 ./ ./ PAN NO. AAATT0770E ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : SHRI B.V. JHAVERI, A.R ITA NO. 2778/MUM/2018 ( / ASSESSMENT YEAR:2014 - 15) P A G E | 26 D.C.I.T - 3(3)(2), ROOM NO. 609, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. TVS INFRASTRUCTURE PVT. LTD. B - 106, B - WING, 10 TH FLOOR, MITTAL TOWER, FREE PRESS JOURNAL MARG, NARIMAN POINT, MUMBAI - 400 021 ./ ./ PAN NO. AACCG4215C ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 5344/MUM/2017 ( / ASSESSMENT YEAR:2012 - 13) A.C.I.T, CIRCLE - 11(3)(1) ROOM NO. 204, AAYAKAR BHAVAN 2 ND FLOOR, M.K. MARG, MUMBAI - 400 020 / VS. M/S TWENTY FIRST CENTURY IRON & STEEL LTD. 501, GARDEN VIEW, 5 TH FLOOR, GULMOHAR PARK, GULMOHAR RAOD, JVPD, JUHU, MUMBAI - 400 049 ./ ./ PAN NO. AABCP8121B ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5154/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) P A G E | 27 A.C.I.T - 13(3)(2) ROOM NO. 229, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 20 / VS. M/S VIKING ADVANCE TECHNOLOGY PVT. LTD., 13B, JEEVAN SATYAKAM, DR. AMBEDKAR ROAD, MUMBAI - 400 050 ./ ./ PAN NO. AABCV0694F ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : NONE ITA NO. 5501/MUM/2017 ( / ASSESSMENT YEAR:2013 - 14) INCOME TAX OFFICER - 32(3)(5) ROOM NO. 104, 1 ST FLOOR, BLDG. NO. C - 11, PRATYAKSHAKAR BHAVAN, BANDRA KURLA COMPLEX BANDRA (EAST), MUMBAI - 400051 / VS. SHRI VILAS G. NARINGREKAR PLOT NO. 79/A - 303, SHIVSAGAR CHS LTD. GORAI - II BORIVALI WEST MUMBAI - 400092 ./ ./ PAN NO. ABUPN5193L ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI SATISH CHANDRA RAJORE, D.R / ASSESSEE BY : SHRI R.C. TOSHNIWAL, A.R ITA NO. 3230 & 3231/MUM/2018 ( / ASSESSMENT YEARS:2013 - 14 & 2014 - 15) P A G E | 28 DY. COMMISSIONER OF INCOME TAX - 8(3)(2), ROOM NO. 615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S WARDEN INTERNATIONAL (AGENCIES) PVT. LTD. 3 RD FLOOR, WARDEN HOUSE, BYCULLA, MUMBAI - 08 ./ ./ PAN NO. AAACW0749H ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE ITA NO. 3071 & 3073/MUM/2018 ( / ASSESSMENT YEAR: 2013 - 14 & 2014 - 15) DEPUTY COMMISSIONER OF INCOME TAX - 8(3)(2) R. NO. 615, 6 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI - 400 020 / VS. M/S WELSPUN SOLAR AP PVT. LTD. 7 TH FLOOR, WELSPUN HOUSE, KAMALA CITY, SENAPATI BAPAT MARG, LOWER PAREL, MUMBAI - 013 ./ ./ PAN NO. AAACW7599M ( /REVENUE ) : ( / ASSESSEE ) / REVENUE BY : SHRI MANOJ KUMAR SINGH, D.R / ASSESSEE BY : NONE / DATE OF HEARING : 14.08.2018 / DATE OF PRONOUNCEMENT : 2 1 .08.2018 P A G E | 29 / O R D E R PER BENCH : ALL THE AFORESAID APPEALS BY THE REVENUE ARE BEING DISPOSED OFF TOGETHER BY WAY OF A CONSOLIDATE OR DER FOR THE SAKE OF CONVENIENCE AND BREVITY AS THE ISSUE INVOLVED IN ALL THESE APPEALS IS COMMON OF LOW TAX EFFECT. HAVING HEARD THE LD DRS AND ALSO THE COUNSELS FOR THE ASSESSEES WHO ATTEND ED THE HEARING AND PERUSING THE RELEVANT RECORDS A S PLACED BEFORE US , W E FIND THAT THAT THE TAX EFFECT INVOLVED IN ALL THE ABOVE CASE S IS NOT EXCEEDING RS. 20 LACS AND THEREFORE THE THESE APPEALS ARE NOT MAINTA INA BLE IN TERMS OF THE CBDT CIRCULAR NO.03/2018 [F. NO. 279/MISC.142/2007 - IT) (PT)] , DATED 11.07.2018 AND ARE LIABLE TO BE DISMISSED . ACCORDINGLY , WE DISMISS ALL THE ABOVE APPEALS ENBLOCK AS NOT BEING MAINTAINABLE . 3. IN THE RESULT, APPEAL S OF THE REVENUE ARE DISMISSED. ORDER PRO NOUNCED IN THE OPEN COURT ON 2 1 . 08.2018 S D / - S D / - ( RAVISH SOOD ) ( RAJESH KUMAR ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI ; 21 .08.2018 PS. ROHIT / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, P A G E | 30 / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
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