The ACIT, Gandhidham Circle, GANDHIDHAM V. M/s. Katira Construction Ltd., Bhuj

ITA 554/RJT/2012

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 5265 (ITAT-RAJKOT)
• Duration Of Justice: 6 year(s) 10 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 08-10-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RK SINHA SHRI PRAVEEN VERMA
• Keywords: Sale consideration of property below Jantri Value; Charitable institution; Tax effect; TDS
• Section: 205; 195; 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH E-COURT AT AHMEDABAD] BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ./ ITA NO. 554/RJT/2012 / ASSESSMENT YEAR: 2008-09 & 264 OTHER APPEALS AND RELATED COS AS PER ANNEXURE-I ATTACHED ASSTT. COMMISSIONER OF INCOME-TAX, GANDHIDHAM CIRCLE, GANDHIDHAM-KUTCH [AND 264 OTHERS, AS PER COLUMN NO. 4 OF LIST ATTACHED AS ANNEXURE-I TO THIS ORDER] VS. M/S. KATIRA CONSTRUCTION LTD, 5, KCL HOUSE, NEW STATION ROAD, BHUJ-KUTCH PAN : AACCK 5024 D [AND 264 OTHERS, AS PER COLUMN NO. 5 OF LIST ATTACHED AS ANNEXURE-I TO THIS ORDER] / (APPELLANT) / (RESPONDENT) REVENUE BY : SHRI RK SINHA, CIT-DR SHRI PRAVEEN VERMA, SR. DR ASSESSEE BY : S/SHRI MEHUL RANPURA, AADISH JANI, VIMAL DESAI, DIPAK RINDANI, DUSHYANT MAHARSHI, SANJIV BUDHA, J.S. SHUKLA, DIPAK RINDANI, CHETAN AGARWAL, PRAVEEN DOSHI, ASHISH MANKAD, RR PARMAR, VIPUL DATTANI, KALPESH DOSHI, MANISH PAREKH, KUNAL SHETH (AND OTHERS AS PER COLUMN NO. 7 OF LIST ATTACHED AS ANNEXURE-I) / DATE OF HEARING : 20/08/2019 / DATE OF PRONOUNCEMENT: 20/08/2019 / O R D E R PER BENCH : ITA NO. 554/RJT/2012 + 269 OTHERS KATIRA CONSTRUCTION LTD & OTHERS TAX EFFECT LESS THAN 50 LAKHS 2 THIS IS A BUNCH OF 265 APPEALS/COS IDENTIFIED BY TH E REGISTRY WHEREIN THE TAX EFFECT INVOLVED BY VIRTUE OF RELIEF GIVEN BY THE LEARNED CIT(A) IN EACH APPEAL IS LESS THAN RS.50 LAKHS. IT IS PERTINENT TO OBSERVE THAT THE CENTRAL BOARD OF DIRECT TAXES (CBDT) HAS RECENT LY ISSUED CIRCULAR NO. 17/2019 DATED 8 TH AUGUST 2019, PROHIBITING ITS SUBORDINATE AUTHORITI ES NOT TO FILE APPEAL BEFORE THE TRIBUNAL WHERE THE TAX EFFEC T BY VIRTUE OF RELIEF GIVEN BY THE COMMISSIONERS OF INCOME-TAX (APPEALS) IS LES S THAN RS.50 LAKHS. THESE INSTRUCTIONS HAVE BEEN MADE APPLICABLE EVEN I N THE PENDING APPEALS. AFTER ISSUANCE OF THE CBDT CIRCULAR, AHMEDABAD BENC HES OF TRIBUNAL HAS ALSO IDENTIFIED 628 SUCH APPEALS WHEREIN THE TAX EF FECT WAS LESS THAN RS.50 LAKHS IN EACH APPEAL. THE TRIBUNAL VIDE ORDER DATE D 14.08.2019 HAS DISMISSED ALL THESE APPEALS BY OBSERVING AS UNDER:- 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAV ING PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIGHTEST OF HESITATION IN HOLDING THAT THE CONCESSION EXTENDED BY THE CBDT NO T ONLY APPLIES TO THE APPEALS TO BE FILED IN FUTURE BUT IT IS ALSO EQ UALLY APPLICABLE TO THE APPEALS PENDING FOR DISPOSAL AS ON NOW. OUR LINE O F REASONING IS THIS. THE CIRCULAR DATED 8 TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR. IT IS TO BE READ IN CONJUNCTION WITH THE CBDT CIRCULAR NO 3 OF 2018 (AND SUBSEQUENT AMENDMENT THERETO), AND ALL IT DOES IS T O REPLACE PARAGRAPH NOS. 3 AND 5 OF THE SAID CIRCULAR. THIS IS EVIDENT FROM THE FOLLOWING EXTRACTS FROM THE CIRCULAR DATED 8 TH AUGUST 2019: 2. AS A STEP TOWARDS FURTHER MANAGEMENT OF LITIGAT ION. IT HAS BEEN DECIDED BY THE BOARD THAT MONETARY LIMITS FOR FILING OF APPEALS IN INCOME-TAX CASES BE ENHANCED FURTHER THR OUGH AMENDMENT IN PARA 3 OF THE CIRCULAR MENTIONED ABOVE AND ACCORDINGLY. THE TABLE FOR MONETARY LIMITS SPECIFIE D IN PARA 3 OF THE CIRCULAR SHALL READ AS FOLLOWS: S.NO. APPEALS/SLPS IN INCOME-TAX MATTERS MONETARY LIMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 ITA NO. 554/RJT/2012 + 269 OTHERS KATIRA CONSTRUCTION LTD & OTHERS TAX EFFECT LESS THAN 50 LAKHS 3 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILIN G OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGH ER APPELLATE AUTHORITIES FOR EACH ASSESSMENT YEAR VIS-A-VIS WHER E COMPOSITE ORDER FOR MORE THAN ONE ASSESSMENT YEARS IS PASSED. PARA 5 OF THE CIRCULAR IS SUBSTITUTED BY THE FOLLOWING PARA: 5. THE ASSESSING OFFICER SHALL CALCULATE THE TAX EFFECT SEPARATELY FOR EVERY ASSESSMENT YEAR IN RESP ECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSE E. IF IN THE CASE OF AN ASSESSEE, THE DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RESPECT OF SUCH ASSESSMENT YEAR OR YEAR S IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMEN T YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER, EVEN I N THE CASE OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN ONE ASSESSMENT YEAR NO APPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIE D IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHAL L BE DEALT WITH SEPARATELY 4. THE SAID MODIFICATIONS SHALL COME INTO EFFECT FR OM THE DATE OF ISSUE OF THIS CIRCULAR. 6. CLEARLY, ALL OTHER PORTIONS OF THE CIRCULAR NO. 3 OF 2018 (SUPRA) HAVE REMAINED INTACT. THE PORTION WHICH HAS REMAINE D INTACT INCLUDES PARAGRAPH 13 OF THE AFORESAID CIRCULAR WHICH IS AS FOLLOWS: 13. THIS CIRCULAR WILL APPLY TO SLPS/ APPEALS/ CROS S OBJECTIONS/ REFERENCES TO BE FILED HENCEFORTH IN SC/HCS/TRIBUNAL AND IT SHALL ALSO APPLY RETROSPECTI VELY TO PENDING SLPS/ APPEALS/ CROSS OBJECTIONS/REFERENC ES. PENDING APPEALS BELOW THE SPECIFIED TAX LIMITS IN P ARE 3 ABOVE MAY BE WITHDRAWN/ NOT PRESSED. 7. IN VIEW OF THE ABOVE DISCUSSIONS, WE HEREBY HOLD THAT THE RELAXATION IN MONETARY LIMITS FOR DEPARTMENTAL APPE ALS, VIDE CBDT CIRCULAR DATED 8 TH AUGUST 2019 (SUPRA) SHALL BE APPLICABLE TO THE PENDING APPEALS IN ADDITION TO THE APPEALS TO BE FI LED HENCEFORTH. ITA NO. 554/RJT/2012 + 269 OTHERS KATIRA CONSTRUCTION LTD & OTHERS TAX EFFECT LESS THAN 50 LAKHS 4 8. LEARNED COMMISSIONER (DR) THEN SUBMITS LIBERTY MAY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIF ICATIONS, AND TO SEEK RECALL THE DISMISSAL OF APPEALS AND RESTORATION OF THE APPEALS IN THE CASES (I) IN WHICH IT CAN BE DEMONSTRATED THAT THE APPEALS ARE COVERED BY THE EXCEPTIONS, AND (II) WHICH ARE INADVERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, IN TERMS OF THE CBDT CIRCULAR (SUPRA), EXCEEDS RS 50,00,000. NONE OPPOSE S THIS PRAYER; WE ACCEPT THE SAME. WE MAKE IT CLEAR THAT THE APPELLAN TS SHALL BE AT LIBERTY TO POINT OUT THE CASES WHICH ARE WRONGLY INCLUDED I N THE APPEALS SO SUMMARILY DISMISSED, EITHER OWING TO WRONG COMPUTAT ION OF TAX EFFECT OR OWNING TO SUCH CASES BEING COVERED BY THE PERMIS SIBLE EXCEPTIONS- OR FOR ANY OTHER REASON, AND WE WILL TAKE APPROPRIA TE REMEDIAL STEPS IN THIS REGARD. 9. IN THE LIGHT OF THE ABOVE DISCUSSIONS, ALL THE APPEALS STAND DISMISSED AS WITHDRAWN. AS THE APPEALS FILED BY THE REVENUE ARE FOUND TO BE NON-MAINTAINABLE AND AS ALL THE RELATED CROSS -OBJECTIONS OF THE ASSESSEE ARISE ONLY AS A RESULT OF THOSE APPEALS AN D MERELY SUPPORT THE ORDER OF THE CIT(A), THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED AS INFRUCTUOUS. ORDERED, ACCORDINGLY. 10. AS WE PART WITH THE MATTER, WE MUST PLACE ON RE CORD OUR DEEP APPRECIATION TO OUR OWN TEAM WHICH HAS PAINSTAKINGL Y IDENTIFIED ALL THESE LOW TAX EFFECT APPEALS IN THE LONG WEEKEND AN D LESS THAN TWO WORKING DAYS, TO THE PRINCIPAL CHIEF COMMISSIONER O F INCOME TAX GUJARAT, AS ALSO THE LEARNED DEPARTMENTAL REPRESENT ATIVES, FOR HIS IMMENSE HELP, COOPERATION AND ACTIVE INVOLVEMENT IN SPEEDILY DISPOSING OF THESE APPEALS, AND, OF COURSE, TO THE ITAT BAR ASSOCIATION AHMEDABAD FOR THEIR WHOLE HEARTED COOPERATION IN TH IS SPECIAL DRIVE. THE CIRCULAR WAS ISSUED ON THURSDAY THE 8 TH AUGUST 2019, AND WITHIN TWO WORKING DAYS AND THE LONG WEEKEND, TODAY ON 14 TH AUGUST 2019, ALL THE APPEALS STAND DISPOSED OF. ITS ONLY A TEAM EFFORT AND WHOLE HEARTED COOPERATION OF ALL THE STAKEHOLDERS THAT CA N ENABLE US TO SO SPEEDILY IMPLEMENT TAXPAYER FRIENDLY INITIATIVES OF THE GOVERNMENT OF INDIA. THE TAXPAYER RELIEF INVOLVED IN THESE APPEAL S, INCLUDING INTEREST AND THE OTHER COROLLARIES, IS ESTIMATED TO BE WELL OVER RS 350 CRORES. THE LEAD CASE BEFORE US IS AN APPEAL FILED OVER FIF TEEN YEARS AGO BY THE INCOME TAX OFFICER AND IT DEALS WITH AN ASSESSMENT YEAR WHICH PERTAINS TO THE PERIOD OVER TWENTY YEARS AGO. YET, THE MATTER HAD NOT REACHED THE FINALITY AND THE REVENUES CHALLENGE TO THE RELIEF GRANTED BY THE COMMISSIONER (APPEALS) HAD REMAINED UNDECIDE D. THAT IS NOTHING BUT PROLONGED AGONY OF UNCERTAINTY TO THE T AXPAYERS. IT IS INDEED AN APPRECIABLE GOODWILL GESTURE BY THE GOVER NMENT, FOR SO ITA NO. 554/RJT/2012 + 269 OTHERS KATIRA CONSTRUCTION LTD & OTHERS TAX EFFECT LESS THAN 50 LAKHS 5 MANY TAXPAYERS, ON THE EVE OF THIS INDEPENDENCE DAY AND OFFERING THEM FREEDOM FROM THE PROLONGED MENTAL AGONY AND UN CERTAINTY OF LITIGATION. 2. SINCE THERE IS NO DISPARITY ON FACTS, THE ABOVE ORDER IS EQUALLY APPLICABLE ON THIS BUNCH OF APPEALS. THEREFORE, RE SPECTFULLY FOLLOWING THE ORDER OF THE TRIBUNAL DATED 14.08.2019 (SUPRA), WE DISMISS ALL THESE APPEALS AS NOT MAINTAINABLE. 3. THE RELATED CROSS OBJECTIONS, AS EMANATE FROM TH E RESPECTIVE APPEALS, ARE ALSO TAKEN UP FOR HEARING AND IT IS FOUND THAT THESE CROSS-OBJECTIONS ARE BROADLY IN SUPPORT OF THE ORDERS PASSED BY THE CIT( A). AS ALL THESE APPEALS THEMSELVES HAVE BEEN DISMISSED AS NOT MAINTAINABLE IN VIEW OF CBDT CIRCULAR, THE RELATED CROSS OBJECTIONS ARE ALSO DIS MISSED AS INFRUCTUOUS. 4. IT IS, HOWEVER, MADE CLEAR THAT ON RE-VERIFICATI ON AT THE END OF THE ASSESSING OFFICER IT COMES OUT THAT THE TAX EFFECT OF MORE THAN RS.50 LAKHS IS BEING INVOLVED IN ANY OF THE APPEALS OR THE APPEAL FALLS WITHIN THE EXEMPTION CLAUSE OF THE CIRCULAR, THEN THE REVENUE WILL BE AT LIBERTY TO FILE MISCELLANEOUS APPLICATION TO RECALL THE TRIBUNAL OR DER IN SUCH APPEALS. THE APPLICATION SHOULD BE FILED WITHIN TIME LIMIT PRESC RIBED IN THE ACT. 5. IN THE RESULT, ALL THE APPEALS ARE DISMISSED AS WITHDRAWN AND THE CROSS OBJECTIONS ARE DISMISSED AS INFRUCTUOUS. ORDER PRONOUNCED IN THE COURT ON 20 TH AUGUST, 2019 AT AHMEDABAD. SD/- SD/- (AMARJIT SINGH) ACCOUNTANT MEMBER (RAJPAL YADAV) JUDICIAL MEMBER AHMEDABAD; DATED 20/08/2019 BIJU T., SR.PS ITA NO. 554/RJT/2012 + 269 OTHERS KATIRA CONSTRUCTION LTD & OTHERS TAX EFFECT LESS THAN 50 LAKHS 6 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ! # / CONCERNED CIT 4. # ( ) / THE CIT(A) 5. & ! , ! , / DR, ITAT, RAJKOT 6. / GUARD FILE. / BY ORDER, TRUE COPY / ( DY./ASSTT. REGISTRAR) %, / ITAT, RAJKOT 1. DATE OF DICTATION- 20.08.2019.. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE D ICTATING MEMBER .20.08.2019 OTHER MEMBER . 3. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P.S ./P.S. - . 4. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DI CTATING MEMBER FOR PRONOUNCEMENT 5. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 6. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 7. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGIST RAR FOR SIGNATURE ON THE ORDER 8. DATE OF DESPATCH OF THE ORDER SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 1 ITA-554/RJT-2012 2008-09 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM M/S KATIRA CONSTRUCTION, BHUJ AACCK5024D SHRI MEHUL RANPURA, C.A. 2 ITA-492/RJT-2012 2009-10 A.C.I.T., CIRCLE-1, RAJKOT M/S PATEL INFRASTRUCTURS P. LTD.,RAJKOT AADCP2670D SHRI MEHUL RANPURA, C.A. 3 ITA-228/RJT-2014 2006-07 A.C.I.T., CIRCLE-5, RAJKOT M/S KISHAN INFRASTRUCTURE P. LTD.,RAJKOT AACCK4463G SHRI SAMIR JANI, ADVOCATE 4 CO-09/RJT-2014 2006-07 M/S KISHAN INFRASTRUCTURE P. LTD.,RAJKOT A.C.I.T., CIRCLE-5, RAJKOT AACCK4463G SHRI SAMIR JANI, ADVOCATE 5 ITA-229/RJT-2014 2007-08 A.C.I.T., CIRCLE-5, RAJKOT M/S KISHAN INFRASTRUCTURE P. LTD.,RAJKOT AACCK4463G SHRI SAMIR JANI, ADVOCATE 6 CO-10/RJT-2014 2007-08 M/S KISHAN INFRASTRUCTURE P. LTD.,RAJKOT A.C.I.T., CIRCLE-5, RAJKOT AACCK4463G SHRI SAMIR JANI, ADVOCATE 7 ITA-230/RJT-2014 2008-09 A.C.I.T., CIRCLE-5, RAJKOT M/S KISHAN INFRASTRUCTURE P. LTD.,RAJKOT AACCK4463G SHRI SAMIR JANI, ADVOCATE 8 ITA-610/RJT-2014 2011-12 I.T.O., WARD-2(4), RAJKOT M/S L.N. TECHNOCAST P. LTD., RAJKOT AAACL9630Q SHRI DEEPAK RINDANI, CA 9 ITA-689/RJT-2014 2008-09 I.T.O., WARD-2 (2)(4), RAJKOT BALVANTRAI BACHUBHAI PATEL, RAJKOT AGBPP3225H SHRI MEHUL RANPURA, C.A. 10 ITA-42/RJT-2015 2009-10 D.C.I.T., CIRCLE-1(1), RAJKOT M/S RAVI TECHNOFORGE P. LTD., AADCS1608N SHRI MEHUL RANPURA, C.A. 11 ITA-43/RJT-2015 2010-11 D.C.I.T., CIRCLE-1(1), RAJKOT M/S RAVI TECHNOFORGE P. LTD., AADCS1608N SHRI MEHUL RANPURA, C.A. 12 ITA-81/RJT-2015 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR M/S BHAVANI EXTRUSION, JAMNAGAR ABNFS7561E SHRI KAMLESH RATHOD, C.A. 13 ITA-121/RJT-2015 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR M/S TECHNOMAINT CONTRACTORS LTD., JAM. AABCT7950N SHRI KAMLESH RATHOD, C.A. 14 ITA-122/RJT-2015 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR M/S METAL ALLOYS CORPN., JAM. AALFM0200F SHRI KAMLESH RATHOD, C.A. 15 CO-49/RJT-2015 2011-12 M/S METAL ALLOYS CORPN., JAM. A.C.I.T., CIRCLE-3, JAMNAGAR AALFM0200F SHRI KAMLESH RATHOD, C.A. 16 ITA-165/RJT-2015 2010-11 A.C.I.T., JUNAGADH CIRCLE, JUNAGADH M/S KESHODWALA FOODS, JUNAGADH AADFK6651Q SHRI RAJENDRA PARMAR, CA 17 ITA-207/RJT-2015 2008-09 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SHREE JIVRAJ RESIDENCY, RAJKOT ABHFS1602C SHRI MEHUL RANPURA, C.A. 18 ITA-208/RJT-2015 2010-11 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SHREE JIVRAJ RESIDENCY, RAJKOT ABHFS1602C SHRI MEHUL RANPURA, C.A. 19 ITA-213/RJT-2015 2011-12 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SHREE JIVRAJ RESIDENCY, RAJKOT ABHFS1602C SHRI MEHUL RANPURA, C.A. 20 ITA-244/RJT-2015 2010-11 A.C.I.T., CIRCLE-3, JAMNAGAR M/S MAHALAXMI EXTRUSIONS, JAM. AAKFM9741L SHRI SANJEEV BUDDH, C.A. 21 ITA-245/RJT-2015 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR M/S MAHALAXMI EXTRUSIONS, JAM. AAKFM9741L SHRI SANJEEV BUDDH, C.A. 22 ITA-253/RJT-2015 2008-09 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SAMAY DEVELOPERS, RAJKOT ABGFS8466B SHRI MEHUL RANPURA, C.A. IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 1 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 23 ITA-254/RJT-2015 2009-10 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SAMAY DEVELOPERS, RAJKOT ABGFS8466B SHRI MEHUL RANPURA, C.A. 24 ITA-259/RJT-2015 2011-12 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SPACE EXIM P. LTD.,GANDHIDHAM AAHCS9748K SHRI MEHUL RANPURA, C.A. 25 ITA-272/RJT-2015 2011-12 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S PANCHSIL EXIM P. LTD., GANDHIDHAM AACCP9160D SHRI MEHUL RANPURA, C.A. 26 ITA-02/RJT-2016 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR ATUL MOTORS PVT. LTD., JAM. AADCA1551A SHRI S. R. BHATT, ITP 27 ITA-26/RJT-2016 2009-10 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S KESHODWALA FOODS, JUNAGADH AADFK6651Q SHRI MEHUL RANPURA, C.A. 28 ITA-63/RJT-2016 2011-12 I.T.O., WARD-1, MORBI SHRI AMITBHAI G. GOHEL, MORBI ACGPG7205D SHRI MEHUL RANPURA, C.A. 29 ITA-79/RJT-2016 2007-08 I.T.O., WARD-1(1)(2), RAJKOT SHRI DIVYESH D. GANDHI, RAJKOT AKHPG9131B SHRI H. P. GODA, CA 30 ITA-85/RJT-2016 2011-12 I.T.O., WARD-2(1)(2), RAJKOT SHRI CHETANBHAI GOPALBHAI BASIA, RAJKOT AEVPB7842J SHRI DEEPAK RINDANI, CA 31 ITA-106/RJT-2016 2010-11 I.T.O., WARD-1, BHUJ SMT.MRUDULABEN NITIN CHANDAN,BHUJ AERPC7611J SHRI MEHUL RANPURA, C.A. 32 ITA-107/RJT-2016 2012-13 I.T.O., WARD-1(1)(3), RAJKOT SHRI KESHAVJIBHAI JERAMBHAI BHADJA, RAJKOT ADDPP7838F SHRI J.S. SHUKLA, ADVOCATE 33 CO-08/RJT-2016 2009-10 SHRI KESHAVJIBHAI JERAMBHAI BHADJA, RAJKOT I.T.O., WARD-1(1)(3), RAJKOT ADDPP7838F SHRI J.S. SHUKLA, ADVOCATE 34 ITA-479/RJT-2015 2006-07 D.C.I.T., MORBI CIRCLE, MORBI M/S VRUNDAVAN CERAMICS P. LTD., MORBI AAACV9308B SHRI MEHUL RANPURA, C.A. 35 ITA-507/RJT-2015 2010-11 D.C.I.T., CIRCLE-1(2), RAJKOT M/S EAGLE MOTORS P. LTD.,RAJKOT AABSE4777C SHRI DEEPAK RINDANI, CA 36 ITA-514/RJT-2015 2011-12 D.C.I.T., MORBI CIRCLE, MORBI M/S PRINCE VITRIFIED P. LTD.,WANKANER AAFCP3673E SHRI VIMAL DESAI, C.A. 37 ITA-519/RJT-2015 2010-11 D.C.I.T., MORBI CIRCLE, MORBI M/S RANGOLI LAMINATES P. LTD.,MORBI AABCR4141H SHRI VIMAL DESAI, C.A. 38 ITA-532/RJT-2015 2011-12 D.C.I.T., CIRCLE-1(2), RAJKOT M/S SADGURU COTTON PVT. LTD.RAJKOT AAECS2071E SHRI MEHULBHAI RANPURA, C.A. 39 ITA-582/RJT-2015 2012-13 I.T.O., WARD-1(1)(3), RAJKOT SMT.ALPANABA PRAVINSINH JADEJA,RAJKOT AFSPJ8223M SHRI R.K. SHUKLA, ADVOCATE 40 ITA-599/RJT-2015 2012-13 I.T.O., WARD-1(3), JAMNAGAR SH. AMITKUMAR R. VORA, JAM ACHPV7354B SHRI KAMLESH RATHOD, C.A. 41 ITA-273/RJT-2015 2010-11 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S ASHAPURA LABOUR SUPPLY,GANDHIDHAM AAOFA0597J SHRI MEHUL RANPURA, C.A. 42 ITA-322/RJT-2015 2011-12 A.C.I.T., CIRCLE-2, JAMNAGAR SAURASHTRA CEMENT LTD.,PORBANDAR AAHFS5211J SHRI VIMAL DESAI, C.A. 43 CO-44/RJT-2015 2011-12 SAURASHTRA CEMENT LTD.,PORBANDAR A.C.I.T., CIRCLE-2, JAMNAGAR AAHFS5211J SHRI VIMAL DESAI, C.A. 44 ITA-332/RJT-2015 2012-13 I.T.O., WARD-2(4), PORBANDAR M/S OKHAI & CO., PORBANDAR AAAFO9949F SHRI DIVYESH SODHA, C.A. 45 ITA-326/RJT-2015 2011-12 A.C.I.T., CIRCLE-2, JAMNAGAR M/S TACON INFRASTRUCTURE P. LTD.,PORBANDAR AABCT4416D SH.DUSHYANT MAHARSHI, CA 46 ITA-387/RJT-2016 2012-13 A.C.I.T., CIRCLE-1, JAMNAGAR M/S SENOR METALS P. LTD., JAMNAGAR. AACCS9863J SH.DUSHYANT MAHARSHI, CA 47 ITA-393/RJT-2015 2012-13 A.C.I.T., CIRCLE-3, JAMNAGAR SH.MILANKUMAR M. POBARU, JAMNAGAR. ACMPP9141K SHRI UMESH RAVANI, CA SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 2 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 48 ITA-398/RJT-2015 2011-12 I.T.O., WARD-2(2), JAMNAGAR SMT.JASWANTIBEN M. BHUMTARIYA, JAM. ANFPM0167L SHRI CHETAN AGARWAL, C.A. 49 ITA-403/RJT-2015 2011-12 D.C.I.T., CIRCLE-1(2), RAJKOT M/S AVIRAT COTTON INDS. P. LTD.,GONDAL AAHCA4166H SHRI DEEPAK RINDANI, CA 50 ITA-477/RJT-2015 2008-09 D.C.I.T., MORBI CIRCLE, MORBI M/S ITALICA FLOOR TILES P. LTD., MORBI AABCL2816C SHRI MEHUL RANPURA, C.A. 51 ITA-112/RJT-2016 2011-12 D.C.I.T., CIRCLE-1(1), RAJKOT M/S JITENDRA EQUIPMENT, RAJKOT AAFFJ5518D SHRI SAMIR JANI, ADVOCATE 52 ITA-117/RJT-2016 2012-13 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT BHARAT KANTILAL DOSHI, RAJKOT AKJPD9014C SHRI DHIREN LOTIYA, ADVOCATE 53 ITA-164/RJT-2016 2010-11 D.C.I.T., CIRCLE-1(2), RAJKOT M/S SUNRAJ POLYPRINTERS, RAJKOT AANFS2966A SHRI DEEPAK RINDANI, CA 54 ITA-188/RJT-2016 2011-12 A.C.I.T., CIRCLE-3, JAMNAGAR SHIV OM BRASS INDUSTRIES, JAMNAGAR. AAQFS9995J SHRI VIMAL DESAI, C.A. 55 ITA-190/RJT-2016 2009-10 I.T.O.(E), WARD-1, RAJKOT KUND KUND KAHAN DIGAMBER JAIN SWADHYAY AABTK1732G SHRI VIMAL DESAI, C.A. 56 ITA-196/RJT-2016 2003-04 A.C.I.T., JUNAGADH CIRCLE, JUNAGADH SHRI PETHALJIBHAI N. CHAVDA, JUNAGADH ABFPC9564M SHRI VIMAL DESAI, C.A. 57 CO-13/RJT-2016 2003-04 SHRI PETHALJIBHAI N. CHAVDA, JUNAGADH A.C.I.T., JUNAGADH CIRCLE, JUNAGADH ABFPC9564M SHRI VIMAL DESAI, C.A. 58 ITA-206/RJT-2016 2011-12 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM M/S KIRAN ROADLINES, GANDHIDHAM- KUTCH AAKFK1640C SHRI MEHUL RANPURA, C.A. 59 ITA-209/RJT-2016 2010-11 I.T.O., WARD-5, MUNDRA ATULKUMAR L. GANATRA, MANDVI ABHPG3427B SHRI MEHUL RANPURA, C.A. 60 ITA-210/RJT-2016 2010-11 I.T.O., WARD-1, BHUJ SHRI KHETAJI KHIRAJI JADEJA, BHUJ-KUTCH AFDPJ0878H SHRI MEHUL RANPURA, C.A. 61 ITA-225/RJT-2016 2011-12 I.T.O.(E), WARD-2, RAJKOT SHRI HARI EDUCATION & CHARITABLE TRUST, JUNAGADH AAKTS1064L SHRI ASHISH MANKAD,CA 62 ITA-228/RJT-2016 2008-09 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM M/S FRIENDS & FRIENDS SHIPPING P. LTD., AAACF3120E SHRI K.C. THAKER, ADVOCATE 63 CO-18/RJT-2016 2008-09 M/S FRIENDS & FRIENDS SHIPPING P. LTD., A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM AAACF3120E SHRI K.C. THAKER, ADVOCATE 64 ITA-231/RJT-2016 2011-12 A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM M/S FRIENDS & FRIENDS SHIPPING P. LTD., AAACF3120E SHRI K.C. THAKER, ADVOCATE 65 CO-21/RJT-2016 2011-12 M/S FRIENDS & FRIENDS SHIPPING P. LTD., A.C.I.T., GANDHIDHAM CIRCLE, GANDHIDHAM AAACF3120E SHRI K.C. THAKER, ADVOCATE 66 ITA-249/RJT-2016 2012-13 I.T.O., WARD-1(3), JAMNAGAR LATE SHRI HASMUKH G. SONAGRA, L/H ANJANABEN H. SONAGRA ADHPS9355E SHRI CHETAN AGARWAL, C.A. 67 ITA-253/RJT-2016 2009-10 A.C.I.T., CIRCLE-1(2), RAJKOT M/S BALAJI MULTIFLEX PVT. LTD., RAJKOT AACCB4222G SHRI MEHUL RANPURA, C.A. 68 ITA-258/RJT-2016 2007-08 I.T.O., WARD-2, BHUJ SHRI TUSHAR S. THACKER, BHUJ AAXPT1992M SHRI MEHUL RANPURA, C.A. 69 ITA-260/RJT-2016 2012-13 A.C.I.T., MORBI CIRCLE, MORBI M/S. DURACON VITRIFIED P. LTD., MORBI AADCD7824K SHRI VIMAL DESAI, C.A. 70 ITA-264/RJT-2016 2006-07 A.C.I.T., MORBI CIRCLE, MORBI M/S. VARMORA GRANITO P. LTD., MORBI AABCV7523M SHRI MEHUL RANPURA, C.A. 71 ITA-269/RJT-2016 2008-09 A.C.I.T., MORBI CIRCLE, MORBI M/S. GOKUL CERAMICS PVT. LTD., MORBI AACCG0532E SHRI MEHUL RANPURA, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 3 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 72 ITA-281/RJT-2016 2010-11 D.C.I.T., CIRCLE-1, JAMNAGAR M/S. SHUSHMA MARINE SERVICES, JNR. ABEFS3429G SHRI VIPUL DATTANI, C.A. 73 ITA-283/RJT-2016 2013-14 D.C.I.T., CIRCLE-1, JAMNAGAR M/S. SENOR METALS P. LTD., JAMNAGAR AACCS9863J SH.DUSHYANT MAHARSHI, CA 74 ITA-287/RJT-2016 2013-14 D.C.I.T., CIRCLE-1, JAMNAGAR SHRI PARAS V. SHAH, JAMNAGAR AOWPS0295R SHRI VIMAL DESAI, C.A. 75 ITA-292/RJT-2016 2013-14 A.C.I.T., CIRCLE-3, JAMNAGAR TECHNOMAINT CONTRACTORS LTD., JNR AABCT7950N SHRI SAGAR SHAH, C.A. 76 ITA-293/RJT-2016 2013-14 A.C.I.T., CIRCLE-3, JAMNAGAR SMT. NEELABEN D. MAKWANA, JAMNAGAR AQLPM9313K SH.DUSHYANT MAHARSHI, CA 77 ITA-294/RJT-2016 2013-14 A.C.I.T., CIRCLE-3, JAMNAGAR THE NAVANAGAR CO. OP. BANK LTD., JAMNAGAR AAAAT2422Q SHRI D. S. VARIA, C.A. 78 ITA-295/RJT-2016 2013-14 A.C.I.T., CIRCLE-3, JAMNAGAR SMT. JOSNABEN S. MAKWANA, JAMNAGAR APKPM7524E SH.DUSHYANT MAHARSHI, CA 79 ITA-303/RJT-2016 2012-13 A.C.I.T., MORBI CIRCLE, MORBI M/S. HALANI IMPEX P. LTD., CHOTILA AACCH7127C SHRI DIPAK P. SHAH, C.A. 80 ITA-305/RJT-2016 2012-13 A.C.I.T., MORBI CIRCLE, MORBI M/S. MILANO PAPERS P. LTD., WAKANER AAGCM5113R SHRI VIMAL DESAI, C.A. 81 ITA-323/RJT-2016 2013-14 D.C.I.T., CIRCLE-1(1), RAJKOT M/S. ATUL AUTO LTD. SHAPAR (VERAVAL) AACCA3018M SH.DUSHYANT MAHARSHI, CA 82 ITA-328/RJT-2016 2008-09 I.T.O., WARD-1(3), JAMNAGAR SHRI RAJUBHAI N. GORANIA, JAMNAGAR AJCPG7512N SHRI CHETAN AGARWAL, C.A. 83 ITA-329/RJT-2016 2009-10 I.T.O., WARD-1(3), JAMNAGAR SHRI RAJUBHAI N. GORANIA, JAMNAGAR AJCPG7512N SHRI CHETAN AGARWAL, C.A. 84 ITA-330/RJT-2016 2010-11 D.C.I.T., CIRCLE-3(1), RAJKOT SHRI SANJAY D. BHUVA, AMRELI AFPPB2053J SHRI D.R. ADHIA, A.R. 85 ITA-332/RJT-2016 2013-14 A.C.I.T., MORBI CIRCLE, MORBI M/S. BIG TILES, DHUVA AAIFB8827C SHRI DEEPAK RINDANI, CA 86 ITA-347/RJT-2016 2012-13 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM M/S. BALAJI HEAVY LIFTERS P. LTD. G'DHAM AACCB5738R SHRI MAHESH VORA, C.A. 87 ITA-350/RJT-2016 2012-13 I.T.O., WARD-1, GANDHIDHAM SHRI TARSEMAL J. GUPTA, GANDHIDHAM ABZPG7159C SHRI CHETAN AGARWAL, C.A. 88 ITA-352/RJT-2016 2011-12 I.T.O., WARD-1, JUNAGADH SHRI PRAVINBHAI RAMJIBHAI SURANI, JUNAGADH BCAPS0169M SHRI MEHUL RANPURA, C.A. 89 ITA-353/RJT-2016 2011-12 I.T.O., WARD-2, JUNAGADH VRAJLAL MADHAVJIBHAI BHUT, JUNAGADH ABSPB2408E SHRI ASHISH MANKAD, C.A. 90 ITA-371/RJT-2016 2009-10 A.C.I.T., MORBI CIRCLE, MORBI M/S. SURYA CERAMICS, WAKANER AAHFS3995F SHRI MEHUL RANPURA, C.A. 91 ITA-372/RJT-2016 2010-11 A.C.I.T., MORBI CIRCLE, MORBI M/S. SURYA CERAMICS, WAKANER AAHFS3995F SHRI MEHUL RANPURA, C.A. 92 IT(SS)-133/AHD-2016 2009-10 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD KANDLA EXPORT CORPORATION, GANDHIDHAM AACFK1906F SHRI K.C. THAKER, ADVOCATE 93 IT(SS)-134/AHD-2016 2010-11 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD KANDLA EXPORT CORPORATION, GANDHIDHAM AACFK1906F SHRI K.C. THAKER, ADVOCATE SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 4 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 94 CO-175/AHD-2016 2009-10 KANDLA EXPORT CORPORATION, GANDHIDHAM D.C.I.T., CEN. CIR. 2(3), AHMEDABAD AACFK1906F SHRI K.C. THAKER, ADVOCATE 95 CO-176/AHD-2016 2010-11 KANDLA EXPORT CORPORATION, GANDHIDHAM D.C.I.T., CEN. CIR. 2(3), AHMEDABAD AACFK1906F SHRI K.C. THAKER, ADVOCATE 96 ITA-1067/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI ARVIND V. JOSHI, GANDHIDHAM AABFA6236D SHRI K.C. THAKER, ADVOCATE 97 CO-101/AHD-2016 2012-13 SHRI ARVIND V. JOSHI, GANDHIDHAM D.C.I.T., CEN. CIR. 2(3), AHMEDABAD AABFA6236D SHRI K.C. THAKER, ADVOCATE 98 ITA-104/RJT-2016 2007-08 I.T.O., WARD-2, BHUJ SHRI JITEN R. THACKER, BHUJ AAZPT6027B SHRI MEHUL RANPURA, C.A. 99 ITA-105/RJT-2016 2007-08 I.T.O., WARD-2, BHUJ SHRI TUSHAR S. THACKER, BHUJ AAXPT1992M SHRI MEHUL RANPURA, C.A. 100 ITA-1062/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI BABULAL A. SINGHVI, GANDHIDHAM ACDPS9836M SHRI K.C. THAKER, ADVOCATE 101 ITA-1063/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI ASHOK A. SINGHVI, GANDHIDHAM ACDPS9832R SHRI K.C. THAKER, ADVOCATE 102 ITA-1064/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI TRIBHUVAN A. SINGHVI, GANDHIDHAM ACDPS9826K SHRI K.C. THAKER, ADVOCATE 103 ITA-1065/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI RAMESH A. SINGHVI, GANDHIDHAM ACDPS9831N SHRI K.C. THAKER, ADVOCATE 104 ITA-1066/AHD-2016 2012-13 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD SHRI SUKHRAJ A. SINGHVI, GANDHIDHAM ACDPS9834K SHRI K.C. THAKER, ADVOCATE 105 IT(SS)-148/AHD-2016 2009-10 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD GAUTAM FREIGHT P. LTD., GANDHIDHAM AAACG7804M SHRI K.C. THAKER, ADVOCATE 106 IT(SS)-149/AHD-2016 2010-11 D.C.I.T., CEN. CIR. 2(3), AHMEDABAD GAUTAM FREIGHT P. LTD., GANDHIDHAM AAACG7804M SHRI K.C. THAKER, ADVOCATE 107 CO-182/AHD-2016 2009-10 GAUTAM FREIGHT P. LTD., GANDHIDHAM D.C.I.T., CEN. CIR. 2(3), AHMEDABAD AAACG7804M SHRI K.C. THAKER, ADVOCATE 108 CO-183/AHD-2016 2010-11 GAUTAM FREIGHT P. LTD., GANDHIDHAM D.C.I.T., CEN. CIR. 2(3), AHMEDABAD AAACG7804M SHRI K.C. THAKER, ADVOCATE 109 ITA-09/RJT-2017 2012-13 D.C.I.T., CIRCLE-1(1), RAJKOT SHRI NEHAL CHIMANLAL SHUKLA, RAJKOT ARKPS4635G SHRI SANJAY B. SHAH, C.A. 110 CO-04/RJT-2017 2012-13 SHRI NEHAL CHIMANLAL SHUKLA, RAJKOT D.C.I.T., CIRCLE-1(1), RAJKOT ARKPS4635G SHRI SANJAY B. SHAH, C.A. 111 ITA-41/RJT-2017 2012-13 I.T.O., WARD-5, MUNDRA SHRI NARAN RAM VEJANI, MUNDRA ADSPV1245M SHRI HEMEN FURIYA, C.A. 112 ITA-60/RJT-2017 2012-13 I.T.O., WARD-1, MORBI SHRI AMITBHAI G. GOHEL, MORBI ACCPG7205D SHRI MEHUL RANPURA, C.A. 113 ITA-82/RJT-2017 2013-14 A.C.I.T., CIRCLE-2(1), RAJKOT M/S. JAGJIT BUILDERS & DEVLOPERS, RAJKOT AADFJ9480A SHRI ATUL MEHTA, C.A. 114 ITA-94/RJT-2017 2012-13 A.C.I.T., MORBI CIRCLE, MORBI M/S. SIMPLEX P. LTD., MORBI AANCS8840G SHRI VIMAL DESAI, C.A. 115 ITA-95/RJT-2017 2012-13 A.C.I.T., CIRCLE-1(2), RAJKOT M/S. VINAY INFRATECH P. LTD., RAJKOT AADCV4950C SHRI ALPESH VYAS, ADVOCATE, 116 ITA-99/RJT-2017 2012-13 A.C.I.T., CIRCLE-2(1), RAJKOT RAJKOT COMM. CO-OP. BANK LTD., RAJKOT AABAT4359D SHRI MEHUL RANPURA, C.A. 117 ITA-133/RJT-2017 2013-14 D.C.I.T., CIRCLE-1(1), RAJKOT SMT. KRUSHNABA P. JADEJA, RAJKOT ACYPJ6178N SHRI DEEPAK RINDANI, CA 118 ITA-168/RJT-2017 2013-14 I.T.O., WARD-3(1)(2), RAJKOT SHRI RAMESHBHAI P. VARMORA, RAJKOT ABNPP8023A SHRI R. K. DOSHI, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 5 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 119 ITA-176/RJT-2017 2014-15 A.C.I.T., CEN. CIR.-2, RAJKOT SHRI VINOD GANGARAM PATEL, BHUJ APHPP9494H SHRI CHETAN AGARWAL, C.A. 120 CO-14/RJT-2017 2014-15 SHRI VINOD GANGARAM PATEL, BHUJ A.C.I.T., CEN. CIR.-2, RAJKOT APHPP9494H SHRI CHETAN AGARWAL, C.A. 121 ITA-216/RJT-2017 2014-15 D.C.I.T., CIRCLE-3, JAMNAGAR SIYARAM METAL UDHYOG P.LTD.,JAMNAGAR AAOCS0508E SHRI KAMLESH RATHOD, C.A. 122 ITA-217/RJT-2017 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT KISHAN INFRASTRUCTURE P. LTD.,RAJKOT AACCK4436G SHRI SAMIR JANI, ADVOCATE 123 ITA-220/RJT-2017 2013-14 D.C.I.T., MORBI CIRCLE, MORBI M/S AYUSH METALS, MORBI AATFA8660R SHRI CHETAN AGARWAL, C.A. 124 ITA-272/RJT-2017 2010-11 D.C.I.T., MORBI CIRCLE, MORBI BINABEN D.GADHIYA, MORBI AHMPG0524G SHRI VIMAL DESAI, C.A. 125 ITA-275/RJT-2017 2012-13 D.C.I.T., MORBI CIRCLE, MORBI M/S CROMA CERAMIC P. LTD., MORBI AACCC0906A SHRI VIMAL DESAI, C.A. 126 ITA-277/RJT-2017 2013-14 D.C.I.T., CIRCLE-1, JAMNAGAR SH.MAHESH JESHABHAI KANDORIA,JAM ANBPK0227H SHRI GIRISH PARIKH, ADVOCATE 127 C.O.04/RJT-2018 2013-14 SH.MAHESH JESHABHAI KANDORIA,JAM D.C.I.T., CIRCLE-1, JAMNAGAR ANBPK0227H SHRI GIRISH PARIKH, ADVOCATE 128 ITA-278/RJT-2017 2014-15 I.T.O., WARD-1(3), JAMNAGAR ISHA HITESH MEHTA, JAM. BDMPM3532P KUNAL SHETH, CA 129 ITA-280/RJT-2017 2013-14 D.C.I.T., CIRCLE-1, JAMNAGAR MAYUR MULUBHAI KANDORIA, JAM. AXTPK6730B SHRI GIRISH PARIKH, ADVOCATE 130 C.O.05/RJT-2018 2013-14 MAYUR MULUBHAI KANDORIA, JAM. D.C.I.T., CIRCLE-1, JAMNAGAR AXTPK6730B SHRI GIRISH PARIKH, ADVOCATE 131 ITA-285/RJT-2017 2014-15 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM VARSANI CONSTRUCTION CO.,GANDHIDHAM AAFFV0158F SHRI DEEPAK RINDANI, CA 132 ITA-321/RJT-2017 2013-14 I.T.O., WARD-1(1)(1), RAJKOT SMT.HANSABEN R. TILARA, RAJKOT AAOPT7248P SHRI MEHUL RANPURA, C.A. 133 ITA-323/RJT-2017 2012-13 D.C.I.T., CIRCLE-1(2), RAJKOT THE RAJKOT DISTT.CO.OP.BANK LTD.,RAJKOT AAAAR0564K SH.R. R. PARMAR,CA 134 ITA-324/RJT-2017 2013-14 D.C.I.T., CIRCLE-1(2), RAJKOT THE RAJKOT DISTT.CO.OP.BANK LTD.,RAJKOT AAAAR0564K SH.R. R. PARMAR,CA 135 ITA-326/RJT-2017 2011-12 I.T.O., WARD-1(3), JAMNAGAR M/S DIVINE IMPEX, JAMNAGAR. AAEFD8250D SHRI BHARAT R. OZA,CA 136 ITA-431/RJT-2017 2014-15 I.T.O.(E), WARD-2, RAJKOT OM NAMAH SHIVAY CHARITABLE TRUST, AMRELI AAATO2515Q SHRI J.S. SHUKLA, ADVOCATE 137 ITA-452/RJT-2017 2013-14 D.C.I.T., INTERNATIONAL TAXA., RAJKOT SMT.JYOTI SUNDARSON PAUL, JAM. COXPP5851M SHRI KAMLESH RATHOD, C.A. 138 ITA-453/RJT-2017 2016-17 D.C.I.T., INTERNATIONAL TAXA., RAJKOT M/S VELJI P. SONS, PORBANDAR. AAACV7043F 139 ITA-454/RJT-2017 2016-17 D.C.I.T., INTERNATIONAL TAXA., RAJKOT M/S VELJI P. SONS, PORBANDAR. AAACV7043F 140 ITA-455/RJT-2017 2016-17 D.C.I.T., INTERNATIONAL TAXA., RAJKOT M/S VELJI P. SONS, PORBANDAR. AAACV7043F 141 ITA-367/RJT-2017 2013-14 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM OSWAL SALT & CHEMICAL INDS., G'DHAM AAAFO6500D SHRI K.C. THAKER, ADVOCATE SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 6 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 142 ITA-384/RJT-2017 2014-15 D.C.I.T., (EXEM) CIR. 2, AHMEDABAD SAURASHTRA EDUCATION TRUST, JUNAGADH AAATS9331A SHRI MEHUL RANPURA, C.A. 143 ITA-386/RJT-2017 2009-10 A.C.I.T., JUNAGADH CIRCLE, JUNAGADH SHRI KRISHNA KUMAR TULSIAN, KOLKATA. ABDPT0388E SHRI SAMIR JANI, ADVOCATE 144 ITA-392/RJT-2017 2014-15 I.T.O.(E), WARD-2, RAJKOT HARI EDUCATION & CHARITABLE TRUST, JUNAGADH AAKTS1064L SHRI ASHISH MANKAD,CA 145 ITA-417/RJT-2017 2014-15 D.C.I.T., CIRCLE-2(1), RAJKOT M/S DEEP JEWELLERS, RAJKOT AAGFD5599P SHRI RASHMIN VEKARIA,CA 146 ITA-466/RJT-2017 2008-09 A.C.I.T., (OSD), WARD-1, GANDHIDHAM M/S KUTCH PETROCHEM PVT. LTD.,GANDHIDHAM AAGFK0580R SHRI VIMAL DESAI, C.A. 147 C.O.15/RJT-2018 2008-09 M/S KUTCH PETROCHEM PVT. LTD.,GANDHIDHAM A.C.I.T., (OSD), WARD-1, GANDHIDHAM AAGFK0580R SHRI VIMAL DESAI, C.A. 148 ITA-467/RJT-2017 2014-15 D.C.I.T., CIRCLE-1, JAMNAGAR M/S SENOR METALS P. LTD., JAMNAGAR. AACCS9863J SHRI DUSHYANT MAHARSHI, C.A. 149 C.O.02/RJT-2018 2014-15 M/S SENOR METALS P. LTD., JAMNAGAR. D.C.I.T., CIRCLE-1, JAMNAGAR AAGFK0580R SHRI DUSHYANT MAHARSHI, C.A. 150 ITA-468/RJT-2017 2014-15 D.C.I.T., CIRCLE-1, JAMNAGAR M/S ASHAPURA ARCADIA LOGICTICS P. LTD, JAM. AAFCA9675B SHRI SARVESH GOHIL,CA 151 ITA-21/RJT-2018 2015-16 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SMT. VANDANABEN K. SHOBHANA, RAJKOT BFQPS9922B SHRI MEHUL RANPURA, C.A. 152 ITA-34/RJT-2018 2011-12 I.T.O., WARD-2(1)(5), RAJKOT M/S V.M. PATEL & CO., RAJKOT AABFV8674J SH.ADISH D. JANI,CA 153 ITA-81/RJT-2018 2009-10 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI NITESH VISHRAM DHANANI, RAJKOT ANBPD8218K SHRI KALPESH DOSHI, C.A. 154 ITA-111/RJT-2018 2009-10 I.T.O., WARD-1(2)(5), RAJKOT M/S SHREE JIVRAJ RESIDENCY, RAJKOT ABHFS1602C SHRI MEHUL RANPURA, C.A. 155 ITA-115/RJT-2018 2015-16 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S GOPAL FISHERIES, VERAVAL AAFFG4780L SHRI MEHUL RANPURA, C.A. 156 ITA-136/RJT-2018 2014-15 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM VASANTKUMAR M.THACKER, GANDHIDHAM ABCPT4282E SHRI KALPESH DOSHI, C.A. 157 ITA-148/RJT-2018 2009-10 I.T.O., WARD-5, MUNDRA JAYDEVSINH NAVALSINH JADEJA, MANDVI AHIPJ7554K MAHESH ANJARIA,CA 158 ITA-158/RJT-2018 2014-15 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SHRI PRAVINBHAI L. BHATU, VAPI ADUPB7065K SHRI MEHUL RANPURA, C.A. 159 ITA-209/RJT-2018 2012-13 ACIT., GANDHIDHAM CIRCLE, GANDHIDHAM RAMESH MEGHJI SORATHIA, ANJAR-KUTCH AAPPH7335G SHRI MEHUL RANPURA, C.A. 160 ITA-217/RJT-2018 2012-13 I.T.O.(E), WARD-2, RAJKOT LEUVA PATEL KELAVANI MANDAL, JND AAATS9612G NONE 161 ITA-223/RJT-2018 2013-14 I.T.O., WARD-3, MORBI SMT.KAILASHBEN D. PATEL, MORBI AIVPP4413F SHRI VIMAL DESAI, C.A. 162 ITA-225/RJT-2018 2008-09 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SH.SAURABH M. KATHWADIA, RAJKOT ANSPK5945P SHRI KEYUR RADIA, CA 163 ITA-227/RJT-2018 2014-15 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S CAPITAL ASSOCIATES, BHUJ AAHFC9126A SHRI D.M. RINDANI, C.A. 164 ITA-233/RJT-2018 2011-12 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SH.SAURABH M. KATHWADIA, RAJKOT ANSPK5945P SHRI KEYUR RADIA, CA SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 7 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 165 ITA-238/RJT-2018 2015-16 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S LANDMARK DEVELOPERS, RAJKOT AADFL8118M SHRI D.M. RINDANI, C.A. 166 ITA-244/RJT-2018 2014-15 D.C.I.T., MORBI CIRCLE, MORBI M/S WELCOME TILES PVT. LTD.,MORBI AABCW3206E SHRI VIMAL DESAI, C.A. 167 ITA-261/RJT-2018 2010-11 A.C.I.T., CIRCLE-2(1), RAJKOT M/S AMUL AUTO COMPONENTS P. LTD.,RAJKOT AAMFA7195G SHRI BRIJEN SAMPAT,CA 168 ITA-286/RJT-2018 2012-13 D.C.I.T., MORBI CIRCLE, MORBI M/S HOLLIS VITRIFIED P. LTD.,MORBI AACCH5628Q SHRI VIMAL DESAI, C.A. 169 ITA-293/RJT-2018 2014-15 D.C.I.T., CIRCLE-1(2), RAJKOT RAJKOT DISTT. CO. OP. BANK LTD.,RAJKOT AAAAR0564K SHRI RAJENDRA PARMAR, CA 170 ITA-334/RJT-2018 2013-14 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT ASHISH R. DHOLAKIA, GANDHIDHAM ADFPD7077A SHRI MEHUL RANPURA, C.A. 171 ITA-340/RJT-2018 2010-11 A.C.I.T., CIRCLE-1, JAMNAGAR M/S SEABIRD MARINE SERVICES P. LTD.,JAM. AACCS9869C SH.DUSHYANT MAHARSHI, CA 172 ITA-341/RJT-2018 2011-12 A.C.I.T., CIRCLE-1, JAMNAGAR M/S SEABIRD MARINE SERVICES P. LTD.,JAM. AACCS9869C SH.DUSHYANT MAHARSHI, CA 173 ITA-342/RJT-2018 2012-13 A.C.I.T., CIRCLE-1, JAMNAGAR M/S SEABIRD MARINE SERVICES P. LTD.,JAM. AACCS9869C SH.DUSHYANT MAHARSHI, CA 174 ITA-360/RJT-2018 2012-13 I.T.O., WARD-2(1)(1), RAJKOT SHRI UMESH KESHAVJIBHAI MALANI, RAJKOT ACTPM5532G SHRI MEHUL RANPURA, C.A. 175 ITA-362/RJT-2018 2008-09 I.T.O., WARD-1(1)(3), RAJKOT TIRUPATI AGENCIES, RAJKOT AACFT0834H SHRI MEHUL RANPURA, C.A. 176 ITA-363/RJT-2018 2009-10 I.T.O., WARD-1(1)(3), RAJKOT TIRUPATI AGENCIES, RAJKOT AACFT0834H SHRI MEHUL RANPURA, C.A. 177 ITA-364/RJT-2018 2010-11 I.T.O., WARD-1(1)(3), RAJKOT TIRUPATI AGENCIES, RAJKOT AACFT0834H SHRI MEHUL RANPURA, C.A. 178 ITA-365/RJT-2018 2011-12 I.T.O., WARD-1(1)(3), RAJKOT TIRUPATI AGENCIES, RAJKOT AACFT0834H SHRI MEHUL RANPURA, C.A. 179 ITA-366/RJT-2018 2012-13 I.T.O., WARD-2(1), RAJKOT SH.MANOJ K. MALANI, RAJKOT AARPM7134Q SHRI MEHUL RANPURA, C.A. 180 ITA-372/RJT-2018 2011-12 A.C.I.T., CIRCLE-1, JAMNAGAR M/S BHAVIN IMPEX P. LTD., JAM. AABCD6193P SHRI SARVESH GOHIL,CA 181 ITA-407/RJT-2018 2015-16 I.T.O., WARD-2(3), PORBANDAR SHRI KAMLESH MOHAN LALCHETA, PORBANDAR ACVPL0772H SHRI ASHISH MANKAD,CA 182 ITA-433/RJT-2018 2008-09 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI MANJI DEVJI DHANANI, BHUJ-KUTCH AGSPD1159M SHRI KALPESH DOSHI, CA. 183 ITA-01/RJT-2019 2008-09 A.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S NATIONAL SHROFF & CO., RAJKOT AADFT1891M SHRI R.K. DOSHI, CA 184 ITA-19/RJT-2019 2012-13 I.T.O., TDS-3, JAMNAGAR SHRI DIPESHKUMAR N. KANSARA, JAMNAGAR AAEHD9702N SHRI D.S. VARIA,CA 185 ITA-25/RJT-2019 2017-18 I.T.O., INTERNATIONAL TAXA., GANDHIDHAM M/S KRISHNA SHIPP. & ALLIED SER., GANDHIDHAM AADFK8760C SHRI R.K. DOSHI, CA 186 ITA-126/RJT-2019 2008-09 A.C.I.T., MORBI CIRCLE, MORBI M/S VITA GRANITO P. LTD., MORBI AACCV4765A SHRI MEHUL RANPURA, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 8 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 187 ITA-129/RJT-2019 2002-03 I.T.O., WARD-1(1)(2), RAJKOT SHRI BHAVESH H. KAMDAR, RAJKOT AJLPK7197C SHRI T.R. DOSHI, CA 188 ITA-155/RJT-2019 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S SUMIT CONSTRUCTION, JUNAGADH ABQFS0597R SHRI MEHUL RANPURA, C.A. 189 ITA-154/RJT-2019 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SMT.PARVATIBEN T. RAMCHANDANI, JUNAGADH ABRPR7282H SHRI MEHUL RANPURA, C.A. 190 ITA-156/RJT-2019 2011-12 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT SMT. EKTABEN MANISHKUMAR VAIDYA, RJT. ACWPV0145R SHRI MEHUL RANPURA, C.A. 191 ITA-160/RJT-2019 2011-12 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S SMIT CONSTRUCTION, JUNAGADH ABQFS0597R SHRI MEHUL RANPURA, C.A. 192 ITA-183/RJT-2019 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S HARDASBHAI GOVINDBHAI BHIMBHA,GONDAL AAFFH5842L SHRI VIMAL DESAI, C.A. 193 ITA-184/RJT-2019 2014-15 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S HARDASBHAI GOVINDBHAI BHIMBHA,GONDAL AAFFH5842L SHRI VIMAL DESAI, C.A. 194 ITA-160/RJT-2016 2011-12 DCIT, GANDHIDHAM CIRCLE, GANDHIDHAM M/S VIJAY TIMBER INDS. P. LTD.,GANDHIDHAM AAACV7089B SHRI KALPESH DOSHI,CA 195 ITA-387/RJT-2018 2014-15 A.C.I.T., CIRCLE-3, JAMNAGAR M/S AKSHAR METAL P. LTD.,JAMNAGAR AAPFA6505K SHRI MANAN P. DOSHI,CA 196 IT(SS)-77/RJT-2017 2010-11 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT M/S LORENZO VITRIFIED TILES P. LTD.,MORBI AABCL2337B SHRI VIMAL DESAI, C.A. 197 ITA-118/RJT-2017 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT GURUKRUPA ENTERPRISE, RAJKOT AAJFG2191D SHRI MEHUL RANPURA, C.A. 198 IT(SS)-07/RJT-2018 2008-09 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT VICKY BALKRISHNA MEHTA, MUMBAI AGQPM6495B SHRI DEEPAK RINDANI, CA 199 IT(SS)-20/RJT-2018 2015-16 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT NAVAGHANSIGH K.DODIA, A'BAD AOWPD8060K SHRI MEHUL RANPURA, C.A. 200 C.O.20/RJT-2018 2015-16 NAVAGHANSIGH K.DODIA, A'BAD D.C.I.T., CENTRAL CIRCLE-1, RAJKOT AOWPD8060K SHRI MEHUL RANPURA, C.A. 201 IT(SS)-46/RJT-2018 2011-12 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S GOPAL FISHERIES, VERAVAL AAFFG4780L SHRI MEHUL RANPURA, C.A. 202 IT(SS)-47/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S GOPAL FISHERIES, VERAVAL AAFFG4780L SHRI MEHUL RANPURA, C.A. 203 IT(SS)-48/RJT-2018 2013-14 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S GOPAL FISHERIES, VERAVAL AAFFG4780L SHRI MEHUL RANPURA, C.A. 204 IT(SS)-51/RJT-2018 2014-15 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S SAILGANGA EU EXPORTS, VERAVAL ABHFS2648N SHRI MEHUL RANPURA, C.A. 205 IT(SS)-52/RJT-2018 2009-10 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT SH.MANJI DEVJI DHANANI, BHUJ AGSPD1159M SHRI KALPESH DOSHI,CA 206 IT(SS)-81/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT JITENDRAKUMAR T. AGHARA, MORBI ABQPA8653E SHRI VIMAL DESAI, C.A. 207 IT(SS)-82/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SUNANDABEN J. AGHARA, MORBI ABQPA8650H SHRI VIMAL DESAI, C.A. 208 IT(SS)-83/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SH. BHARAT T. AGHARA, MORBI ABQPA8615G SHRI VIMAL DESAI, C.A. 209 IT(SS)-84/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT THAKARSHI G. AGHARA, MORBI ABPQA8648H SHRI VIMAL DESAI, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 9 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 210 IT(SS)-85/RJT-2018 2012-13 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT SMT.ASHITA B. AGHARA, MORBI AGKPA8944M SHRI VIMAL DESAI, C.A. 211 IT(SS)-144/RJT-2018 2009-10 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT AMIDHARA DEVELOPERS P. LTD., RAJKOT AAFCA6672E SHRI MEHULBHAI RANPURA, C.A. 212 IT(SS)-115/RJT-2018 2010-11 D.C.I.T., CENTRAL CIRCLE-1, RAJKOT AMIDHARA DEVELOPERS P. LTD., RAJKOT AAFCA6672E SHRI MEHULBHAI RANPURA, C.A. 213 IT(SS)-10/RJT-2019 2017-18 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT PRADIPKUMAR C. BHUVA, RAJKOT ALMPB6835B SHRI GAURAV NAHATA, C.A. 214 IT(SS)-11/RJT-2019 2017-18 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT M/S KAVERY LAM COATING,BNR AANFK2945B SHRI GAURAV NAHATA, C.A. 215 IT(SS)-107/RJT-2018 2012-13 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT SH.DAMJI HARJI PATEL, BHUJ AJPPP7412H SHRI KALPESH DOSHI,CA 216 IT(SS)-102/RJT-2018 2009-10 I.T.O. WARD-2, BHUJ M/S NEW HOME DEVELOPERS, BHUJ AAFFN6442E SHRI KALPESH DOSHI,CA 217 IT(SS)-103/RJT-2018 2009-10 I.T.O. WARD-2, BHUJ M/S NEW HOME DEVELOPERS, BHUJ AAFFN6442E SHRI KALPESH DOSHI,CA 218 IT(SS)-104/RJT-2018 2009-10 I.T.O. WARD-2, BHUJ M/S NEW HOME DEVELOPERS, BHUJ AAFFN6442E SHRI KALPESH DOSHI,CA 219 IT(SS)-105/RJT-2018 2008-09 I.T.O. WARD-2, BHUJ M/S NEW HOME DEVELOPERS(DREAM CITY, BHUJ AAFFN8523J SHRI KALPESH DOSHI,CA 220 IT(SS)-106/RJT-2018 2009-10 I.T.O. WARD-2, BHUJ M/S NEW HOME DEVELOPERS, BHUJ AAFFN8523J SHRI KALPESH DOSHI,CA 221 ITA-40/RJT-2014 2009-10 A.C.I.T., CIRCLE-5, RAJKOT M/S JAY ENTERPRISE, RAJKOT AACFJ6355K SHRI DEEPAK RINDANI, CA 222 ITA-263/RJT-2014 2005-06 I.T.O., WARD-1(3), RAJKOT M/S RADHESHYAM FIBRES P. LTD., AACCR7821D SHRI DEEPAK RINDANI, CA 223 ITA-1281/RJT-2010 2008-09 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI KORADIA ARVINDBHAI RAGHAVJIBHAI,RJT ADKPK1839L SHRI DEEPAK RINDANI, CA 224 ITA-658/RJT-2014 2006-07 I.T.O., WARD-2(2), JAMNAGAR SHRI SAURABH C. VORA, JAMNAGAR. AAHPV1529L SHRI CHETAN AGARWAL, C.A. 225 ITA-653/RJT-2014 2004-05 I.T.O., WARD-2(2), JAMNAGAR SHRI SHITALBEN SAURABH VORA, JAMNAGAR. AMIPS5690Q SHRI CHETAN AGARWAL, C.A. 226 ITA-654/RJT-2014 2004-05 I.T.O., WARD-2(2), JAMNAGAR SHRI SHITALBEN SAURABH VORA, JAMNAGAR. AMIPS5690Q SHRI CHETAN AGARWAL, C.A. 227 ITA-655/RJT-2014 2005-06 I.T.O., WARD-2(2), JAMNAGAR SHRI SHITALBEN SAURABH VORA, JAMNAGAR. AMIPS5690Q SHRI CHETAN AGARWAL, C.A. 228 ITA-656/RJT-2014 2005-06 I.T.O., WARD-2(2), JAMNAGAR SHRI SHITALBEN SAURABH VORA, JAMNAGAR. AMIPS5690Q SHRI CHETAN AGARWAL, C.A. 229 ITA-649/RJT-2014 2003-04 I.T.O., WARD-2(2), JAMNAGAR SHRI NIRMALBHAI SHASHIKANT MEHTA, JAM. AFOPM5507R SHRI CHETAN AGARWAL, C.A. 230 ITA-650/RJT-2014 2003-04 I.T.O., WARD-2(2), JAMNAGAR SHRI NIRMALBHAI SHASHIKANT MEHTA, JAM. AFOPM5507R SHRI CHETAN AGARWAL, C.A. 231 ITA-85/RJT-2015 2010-11 I.T.O., WARD-2(1)(4), RAJKOT M/S HINDUSTAN TRADE OVERSEAS P. LTD.,RJT AACCH1127Q SHRI VIMAL DESAI, C.A. 232 ITA-37/RJT-2014 2011-12 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT JAMANBHAI D. KALARIA, RAJKOT ADWPK6635N SHRI DEEPAK RINDANI, CA 233 IT(SS)-11/RJT-2003 B.P D.C.I.T., CIRCLE-1, RAJKOT SHRI RAMJIBHAI K. SHIYANI, RAJKOT H/C DIR. SHRI VIMAL DESAI, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 10 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 234 ITA-612/RJT-2014 2008-09 D.C.I.T., CIRCLE-1, RAJKOT M/S ATUL AUTO LTD., RAJKOT AACCA3018M SHRI DUSHYANT MAHARSHI, C.A. 235 ITA-606/RJT-2014 2010-11 D.C.I.T., CIRCLE-1, RAJKOT M/S SUNSHINE TILES CO. P. LTD., AANCS3264L SHRI R.K. DOSHI, CA 236 ITA-551/RJT-2014 2011-12 A.C.I.T., CIRCLE-2, JAMNAGAR M/S VISHAL ENTERPRISE, JAMNAGAR. AAGFV6139H SHRI CHETAN AGARWAL, C.A. 237 ITA-550/RJT-2014 2011-12 A.C.I.T., CIRCLE-2, JAMNAGAR M/S ATLAS METAL INDUSTRIES, JAM. AADFA5008M SHRI CHETAN AGARWAL, C.A. 238 IT(SS)-8/RJT-2018 2009-10 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI VICKY BALKRISHNA MEHTA, MUMBAI AGQPM6795B SHRI DEEPAK RINDANI, CA 239 IT(SS)-9/RJT-2018 2010-11 D.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI VICKY BALKRISHNA MEHTA, MUMBAI AGQPM6795B SHRI DEEPAK RINDANI, CA 240 ITA-466/RJT-2013 2009-10 I.T.O., WARD-1(3), RAJKOT M/S ROYAL GINNING FACTORY, RAJKOT AAIFR2737F SHRI DEEPAK RINDANI, CA 241 ITA-538/RJT-2014 2010-11 I.T.O., WARD-1(3), RAJKOT M/S ROYAL GINNING FACTORY, RAJKOT AAIFR2737F SHRI DEEPAK RINDANI, CA 242 IT(SS)-05/RJT-2015 B.P. D.C.I.T., CIRCLE-1(2), RAJKOT SMT.TARULATABEN C. SHETH, RAJKOT SHRI DEEPAK RINDANI, CA 243 ITA-389/RJT-2015 2012-13 D.C.I.T., CIRCLE-1, JAMNAGAR SHRI MANMOHAN J. RADHANPURA, JAMNAGAR ABJPR3401Q SHRI VIMAL DESAI, C.A. 244 IT(SS)-02/RJT-2015 B.P. D.C.I.T., CIRCLE-1(1), RAJKOT M/S GYANGANGA SCIENCE INSTITUTE, RAJKOT AABFG7742E SHRI VIMAL DESAI, C.A. 245 IT(SS)-27/RJT-2017 2010-11 A.C.I.T., CENTRAL CIRCLE-1, RAJKOT SHRI ARVIND AMRUTLAL DOMADIA, RAJKOT ADOPD9708M SHRI VIDHAN SURANA, CA 246 ITA-52/RJT-2013 2009-10 I.T.O. WARD-2,GANDHIDHAM M/S SUNSHINE IMPEX, SURAT ABBFS5702K SHRI SHASHI TULSIYAN,CA 247 ITA-206/RJT-2007 2003-04 I.T.O. WARD-1,GANDHIDHAM KARIA HARENDRA MOHANLAL, GANDHIDHAM ADEPK3463A SHRI VIMAL DESAI, C.A. 248 ITA-53/RJT-2013 2009-10 I.T.O. WARD-2,GANDHIDHAM M/S RACHIT EXPORT, SURAT AAIFR5377H SHRI SHASHI TULSIYAN,CA 249 ITA-513/RJT-2014 2009-10 A.C.I.T., CIRCLE-5, RAJKOT M/S CAPTAIN POLYPLAST P. LTD., RAJKOT AAACC8608F SHRI MEHUL RANPURA, C.A. 250 ITA-134/RJT-2017 2012-13 I.T.O. WARD-1, JUNAGADAH M/S GIRIRAJ INDS., MANAVADAR AABFG8041N SHRI ASHISH MANKAD, C.A. 251 ITA-362/RJT-2014 2009-10 I.T. O. WARD- 1(3), RAJKOT M/S. RAGHUVIR COTTON GNG & PRESSING P. LTD., AABCR4140G SHRI CHETAN AGARWAL, C.A. 252 CO NO. 17/RJT/2014 2009-10 M/S. RAGHUVIR COTTON GNG & PRESSING P. LTD., I.T. O. WARD- 1(3), RAJKOT AABCR4140G SHRI CHETAN AGARWAL, C.A. 253 ITA-402/RJT-2015 2006-07 I.T. O. WARD- 3(1), JAMNAGAR SHRI RAMESH CHANABHAI KACHHADIA, JAMNAGAR ACPPP6116M SHRI MEHUL RANPURA, C.A. 254 ITA-103/RJT-2015 2010-11 THE A.C.I.T, JUNAGADH CIRCLE, JUNAGADH M/S. CASTECH FOUNDARIES P. LTD, JUNAGADH AAACC8601N SHRI MEHUL RANPURA, C.A. 255 ITA-475/RJT-2014 1998-99 A.C.I.T., CIRCLE-2, JAMNAGAR SAURASHTRA CEMENT LTD. , PORBANDAR AAFCS5211J SHRI VIMAL DESAI, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 11 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER) SN ITA/IT(SS)A NO. AY NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR 1 2 3 4 5 6 7 IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT ANNEXURE-1 256 ITA-179/RJT-2016 2006-07 A.C.I.T., CENTRAL CIRCLE-2, RAJKOT SHRI ASHWIN D. PARMAR, JUNAGADH ACYPP2189F SHRI DEEPAK RINDANI, CA 257 ITA-385/RJT-2014 2008-09 DCIT, GANDHIDHAM CIRCLE, GANDHIDHAM M/S. BLUE OCEAN SEA TRANSPORT LTD., AACCB3183E SHRI VIMAL DESAI, C.A. 258 ITA-386/RJT-2014 2009-10 DCIT, GANDHIDHAM CIRCLE, GANDHIDHAM M/S. BLUE OCEAN SEA TRANSPORT LTD., AACCB3183E SHRI VIMAL DESAI, C.A. 259 ITA-31/RJT-2017 2008-09 THE ITO-WARD-1(1)(2), RAJKOT SHRI MAHENDRA D. ZALAVADIYA, RAJKOT AABPZ6007F SHRI DEEPAK RINDANI, CA 260 ITA-327/RJT-2016 2012-13 I.T. O. WARD- 2(2), JAMNAGAR SHRI HAMIRBHAI B. NANDANIA, JAMNAGAR AJEPN6926B SHRI KAMLESH RATHOD, C.A. 261 ITA-494/RJT-2012 2009-10 A.C.I.T., CIRCLE-1, RAJKOT PHOENIX PROJECTS P. LTD., RAJKOT AACCP9998F SHRI DEEPAK RINDANI, CA 262 ITA-211/RJT-2011 2008-09 D.C.I.T., CIRCLE-1, RAJKOT PHOENIX PROJECTS P. LTD., RAJKOT AACCP9998F SHRI DEEPAK RINDANI, CA 263 ITA-452/RJT-2016 2012-13 I.T. O. WARD- 2(3), PORBANDAR M/S. CREATION ENTERPRISE, PORBANDAR AAGFC6371G SHRI DIVYESH SODHA, C. A. 264 ITA-251/RJT-2015 2009-10 I.T. O. WARD- 2(3), PORBANDAR SHRI TULSHIBHAI P. LADANI, RAJKOT AARPL1848G SHRI DUSHYANT MAHARSHI, C. A. 265 ITA-72/RJT-2017 2009-10 I.T. O. WARD- 3(1), JAMNAGAR SHRI DEEPAK R. BALDI, JAMNAGAR ABUPB3562D SHRI VIMAL DESAI, C.A. SD/- AMARJIT SINGH (ACCOUNTANT MEMBER) PAGE 12 OF 12 TAX EFFECT <50 LACS SD/- . RAJPAL YADAV (JUDICIAL MEMBER)