Appeal details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 4009 (ITAT-INDORE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-08-2019
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2009-2010
Appeal Filed On
28-09-2018
Judgement Text
I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 1 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRIMANISH BORAD, ACCOUNTANT MEMBER IT(SS)A. NO.03/IND/2019 ASSESSMENT YEAR:2011-12 ACIT(CENTRAL)-GWALIOR, CAMP- BHOPAL VS. SHRI HANSRAJ KAMDAR, E-4/188, ARERA COLONY, BHOPAL TAN NO. ABYPK9567D (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.15 TO 20/IND/2019 ASSESSMENT YEARS:2008-09 TO 2013-14 ACIT(CENTRAL)-II, BHOPAL VS. SHRI MR. RAJKUMAR KHILWANI, 20-21, SUN VILLAS, CHUNNA BHATTI, BHOPAL PAN:AGNPK2589F (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.26 TO 29/IND/2019 ASSESSMENT YEARS:2012-13 TO 2015-16 ACIT(CENTRAL) - I, BHOPAL VS. VARDHMAN INFRA ESTATE PVT. LTD. AMBORSIA COUNTRY APARTMENT, MAVESHI BAZAR, KALGUN SAGAR ROAD, NEAR BYPASS, NH-26, LALITPUR PAN NO.AADCV5876F (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. DESHPANDE CA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 2 IT(SS)A. NOS.31 TO 33 & 36/IND/2019 ASSESSMENT YEARS:2011-12 TO 2013-14 & 2016-17 JCIT(OSD) (CENTRAL)-I, BHOPAL VS. SHRI J.P. GUPTA, 811/5A, SHAKTI NAGAR COLONY, NEAR KUNJ BIHARI MANDIR, JHANSI PAN NO.ACCPG5692G (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.37 TO 40/IND/2019 ASSESSMENT YEARS:2012-13 TO 2015-16 JCIT(OSD) (CENTRAL) - I, BHOPAL VS. SMT. REKHA GUPTA , 811/5A, SHAKTI NAGAR COLONY, NEAR KUNJ BIHARI MANDIR, JHANSI PAN NO.ABVPG5978P (APPELLANT) (RESPONDENT) IT(SS)A. NO.48 /IND/2019 ASSESSMENT YEAR:2015-16 JCIT(OSD) (CENTRAL) - I, BHOPAL VS. SHRI TULSI DAS GOYAL TAJENDRA NATH GOYAL, DAL BAZAR, LASHKER, GWALIOR PAN NO.ACOPG5051H (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 3 IT(SS)A. NO. 50/IND/2019 ASSESSMENT YEAR: 2010-11 JCIT(OSD) (CENTRAL)-I, BHOPAL VS. SHRI RAJEEV SHIVHARE 31, TANSEN ROAD, NEW SAKET NAGAR, GWALIOR PAN NO.BBUPS6118P (APP ELLANT ) (RESPONDENT) IT(SS)A. NO.148/IND/2019 ASSESSMENT YEAR:2009-10 JCIT(OSD) (CENTRAL) - I, BHOPAL VS. M/S. K.L. SHARMA & SUNITA MAHESHWARI, 13-A, ZONE-I, M.P. NAGAR, BHOPAL PANNO.AAEFK2938D (APP ELLANT ) (RESPONDENT) I.T(SS)A. NOS.152 TO 155/IND/2019 ASSESSMENT YEARS:2009-10 TO 2016-17 JCIT(OSD) (CENTRAL)-I, BHOPAL VS. M/S. K.L. SHARMA & SUNITA MAHESHWARI, 13-A, ZONE-I, M.P. NAGAR, BHOPAL PANNO.AAEFK2938D (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.156& 159 TO 161/IND/2019 ASSESSMENT YEARS:2010-11& 2013-14 TO 2015-16 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 4 JCIT(OSD) (CENTRAL)-I, BHOPAL VS. SMT. KAMLA SHIVHARE, B-17, ASHOK VIHAR COLONY, TANSEN NAGAR GWALIOR PAN NO.AJHPS3885R (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.162 TO 166/IND/2019 ASSESSMENT YEARS:2008-09 TO 2012-13 JCIT(OSD) (CENTRAL) - I, BHOPAL VS. RAJENDRA SINGH NAYAK, RANU COLONY, MEGHNAGAR, JHABUA PAN NO.ADDPN9696F (APPELLANT) (RESPONDENT) IT(SS)A. NOS.103 & 104/IND/2019 ASSESSMENT YEARS:2014-15 & 2015-16 ACIT (CENTRAL) - I, BHOPAL VS. SHRI VED PRAKASH GOYAL, KASIM KHA KA BADA, DAL BAZAR, LASHKAR, GWALIOR PAN NO.ADCPG0452F (APPELLANT) (RESPONDENT) IT(SS)A. NOS.105 & 106/IND/2019 ASSESSMENT YEARS:2013-14 & 2015-16 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 5 ACIT (CENTRAL)-I, BHOPAL VS. SHRI BADAM SINGH YADAV, 4, LOTUS VILLA, GREEN MEDOWS, ARERA HILLS, BHOPAL PAN NO.AAQPY1750D (APP ELLANT ) (RESPONDENT) IT(SS)A.NOS.107 & 108/IND/2019 ASSESSMENT YEARS:2014-15&2015-16 ACIT (CENTRAL) - I, BHOPAL VS. M/S JAI BALAJI KRIPA COLD STORAGE PVT LTD. KASIM KHA KA BADA, DAL BAZAAR, LASHKAR, GWALIOR PAN NO.AABCJ3188N (APPELLANT) (RESPONDENT) IT(SS)A. NOS.114 & 115/IND/2019 ASSESSMENT YEARS:2010-11 & 2012-13 ACIT (CENTRAL) - I, BHOPAL VS. SHRI SURENDRA SINGH YADAV, C-55, PADMANABH NAGAR, BHOPAL PAN NO.AAOPY1750D (APPELLANT) (RESPONDENT) I.T(SS)A. NOS.119 & 120/IND/2019 ASSESSMENT YEARS:2010-11 &2013-14 ACIT (CENTRAL)-I, VS. SHRI DINESH PATIDAR APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SMT. NEHA GUPTA, CA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SMT. NEHA GUPTA, CA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 6 INDORE 354, GEETA PALACE, SAKET NAGAR, INDORE PAN NO.ADHPP4950A (APPELLANT) (RESPONDENT) IT(SS)A NO.122/IND/2019 ASSESSMENT YEAR:2013-14 ACIT (CENTRAL) - 2 INDORE VS. M/S ANAND CARS PVT. LTD. 18, KATARIA COMPLEX, NEAR METROWHOLESALE, PIPLIYA KUMAR, INDORE PAN NO.AAJCA1842Q (APPELLANT) (RESPONDENT) IT(SS)A. NOS.123 TO 125/IND/2019 ASSESSMENT YEARS:2004-05, 2006-07 & 2007-08 ACIT (EXEMPTION) BHOPAL VS. RKDF EDUCATION SOCIETY 202, GANGA JAMUNA COMPLEX, ZONE-I, M.P. NAGAR, BHOPAL PAN NO. AAATR1026R (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.137 & 138/IND/2019 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI GIRISH AGRAWAL, B.R. PATIDAR & NISHA LAHOTI, ARS APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWAL, CAS APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 7 ASSESSMENT YEAR:2015-16 & 2016-17 ACIT (CENTRAL)-II BHOPAL VS. MR. MUKUND KABRA, OLD GALLA BAZAAR, KABRA BHAWAN, PIPARIYA, HOSHANGABAD PAN NO.ABXPK8408L (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.136/IND/2019 ASSESSMENT YEAR:2011-12 DCIT-KHANDWA VS. M/S. RAHUL AGRITECH PVT. LTD. BAHADARPUR ROAD, BURHANPUR PAN NO.AAECA4445J (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.131 & 132/IND/2019 ASSESSMENT YEARS:2014-15 & 2015-16 ACIT(CENTRAL) - I, BHOPAL VS. M/S REGAL SAMARTH CONSTRUCTION COMPANY, PLOT NO.13A, MEZANINE FLOOR, ZONE-I, M.P. NAGAR, BHOPAL PAN NO.AANFR3420Q (APPELLANT) (RESPONDENT) IT(SS)A. NO.133/IND/2018 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & PANKAJ MOGRA, CAS APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 8 ASSESSMENT YEAR:2013-14 ACIT(CENTRAL)-I, BHOPAL VS. SMT. RUKMANI DEVI SHARMA 177-C, SECTOR-C, INDRAPURI BHOPAL PAN NO.ALOPS1630B (APP ELLANT ) (RESPONDENT) IT(SS)A. NOS.134 TO 136/IND/2018 ASSESSMENT YEARS:2013-14 TO 2015-16 ACIT(CENTRAL)-I, BHOPAL VS. M/S REGAL KASTURI, PLOT NO.13A, MEZANINE FLOOR, ZONE-1, M.P. NAGAR-BHOPAL PAN NO.AAPFR0528P (APP ELLANT ) (RESPONDENT) IT(SS)A NO.173/IND/2018 ASSESSMENT YEAR:2011-12 ACIT(CENTRAL)-II, BHOPAL VS. M/S SIGNATURE BUILDERS, 18-19, KOLAR CASTLE, CHUNA BHATTI SQUARE, BHOPAL PAN NO. ABVFS1486Q (APP ELLANT ) (RESPONDENT) IT(SS)A NOS.177& 178/IND/2018 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. DESHPANDE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 9 ASSESSMENT YEARS:2011-12& 2012-13 ACIT(CENTRAL)-II, BHOPAL VS. M/S VIRASHA INFRASTRUCTURE, 25, NEW FRIENDS COLONY, CHUNNA BHATTI, BHOPAL PAN NO.AAIFV0149F (APP ELLANT ) (RESPONDENT) IT(SS)A NO.14/IND/2019 ASSESSMENT YEAR:2011-12 DCIT-KHANDWA VS. M/S. GOVIND DAS SARAF, JEWELLERS PVT. LTD. BURHANPUR PAN NO.AACCG3593K (APP ELLANT ) (RESPONDENT) IT(SS)A NOS.111 & 112/IND/2018 ASSESSMENT YEARS:2009-10 & 2010-11 ACIT(CENTRAL)-II, BHOPAL VS. M/S AGRAWAL POWER PVT. LTD. SAGAR PLAZA, PLOT NO.250, MP NAGAR ZONE-II, BHOPAL PAN NO.AAGCA2666M (APP ELLANT ) (RESPONDENT) IT(SS)A NO.120/IND/2018 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI PANKAJ SHAH, CA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. DESHPANDE, CA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 10 ASSESSMENT YEAR:2013-14 ACIT(CENTRAL)-II, BHOPAL VS. SHRI MANOHAR HARWANI, D-11, BDA COLONY, KOH-E-FIZA, BHOPAL PAN NO. AAGPH6204D (APP ELLANT ) (RESPONDENT) IT(SS)A NOS.121 & 122/IND/2018 ASSESSMENT YEARS:2007-08 & 2008-09 ACIT(CENTRAL)-II, BHOPAL VS. SHRI AGRAWAL EDUCATION & WELFARE SOCIETY E-2/4, AREAR COLONY, BHOPAL PAN NO.AACTS0481M (APPELLANT) (RESPONDENT) IT(SS)A NOS.127 & 128/IND/2018 ASSESSMENT YEARS:2015-16 & 2016-17 ACIT(CENTRAL) - I, BHOPAL VS. SHRI MANISH RAI, G-8, RAS BAHAR COLONY, JHANSI PAN NO.AHSPR0620E (APPELLANT) (RESPONDENT) IT(SS)A NOS.129 & 130/IND/2018 ASSESSMENT YEARS:2012-13 & 2013-14 APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI HARSH VIJAYVARGIYA, CA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. DESHPANDE CA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 11 ACIT(CENTRAL)-I, BHOPAL VS. M/S REGAL SAMARTH CONSTRUCTION COMPANY, PLOT NO.13A, MEZANINE FLOOR, ZONE-1, M.P. NAGAR, BHOPAL PAN NO.AANFR3420Q (APP ELLANT ) (RESPONDENT) IT(SS)A NO.77/IND/2019 ASSESSMENT YEAR:2013-14 ACIT(CENTRAL)-II, BHOPAL VS. SHRI RASMEET SINGH MALHOTRA, NEAR ALKA TALKIES, NEHRU WARD, PACHMARHI ROAD, PIPARIYA, HOSHANGABAD PAN NO.ABJPM6167G (APP ELLANT ) (RESPONDENT) IT(SS)A NO.78/IND/2019 ASSESSMENT YEAR:2016-17 ACIT(CENTRAL) - II, BHOPAL VS. SHRI SHYAM SUNDAR SONI, 89/1, ZAKIR HUSSAIN WARD, SHOBHAPUR ROAD, PIPARIYA, HOSHANGABAD PAN NO.AKDPS2895L (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWA L, CAS APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 12 IT(SS)A NO.79/IND/2019 ASSESSMENT YEAR:2013-14 ACIT(CENTRAL) - II, BHOPAL VS. M/S GOLDEN REALITIES, 1, GOLDEN CITY, BESIDE NANAK NAGAR, GRAM: BIJANWADA, PANCHMARHI ROAD, PIPARIYA PAN NO.AAKFG8278G (APPELLANT) (RESPONDENT) IT(SS)A NO.85/IND/2019 ASSESSMENT YEAR:2010-11 J CIT (OSD) (CENTRAL) - I, BHOPAL VS. AG - 8 VENTURES LTD. F-1, 206, SHRISHTI COMPLEX, ZONE- II, MP NAGAR, BHOPAL PAN NO. AADCA1214E (APPELLANT) (RESPONDENT) IT(SS)A NOS.51, 52 & 54/IND/2019 ASSESSMENT YEARS:2010-11, 2011-12 & 2013-14 ACIT(CENTRAL) - I, BHOPAL VS. SHRI SUNIL BANSAL E-2/89, ARERA COLONY, BHOPAL PAN NO.ABCPG1186A (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWAL APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SMT. NEHA GUPTA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 13 IT(SS)A NOS.55 TO 58/IND/2019 ASSESSMENT YEARS:2010-11 TO 2013-14 ACIT(CENTRAL) - I, BHOPAL VS. SHRI ANIL BANSAL E-2/89, ARERA COLONY, BHOPAL PAN NO.ABCPG1187B (APPELLANT) (RESPONDENT) ITA NO.731/IND/2019 ASSESSMENT YEAR:2017-18 DCIT-(CENTRAL)-2 INDORE VS. M/S ANAND CARS PVT. LTD. 188, TT NAGAR MR-1, KATARIA COMPLEX, RING ROAD NEAR METRO WHOLESALE, PIPLIYAKUMAR, INDORE PAN NO.AAJCA1842Q (APP ELLANT ) (RESPONDENT) ITA NO.735/IND/2019 ASSESSMENT YEAR:2016-17 ACIT(CENTRAL), UJJAIN VS. M/S ARIHANT CAPITAL MARKE TS LIMITED, E-5, AMIT APARTMENT RATLAM KOTHI, INDORE PAN NO.AABCA6832G (APP ELLANT ) (RESPONDENT) RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWAL APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 14 ITA NO.742/IND/2019 ASSESSMENT YEAR:2014-15 DCIT(CENTRAL) - 1, INDORE VS. SHRI ANSHUL MITTAL 15A/22, MANAK, Y.N. ROAD, INDORE PAN NO. AFDPM4778M (APPELLANT) (RESPONDENT) ITA NO.743/IND/2019 ASSESSMENT YEAR:2014-15 DCIT(CENTRAL) - 1, INDORE VS. SMT. NEHA MITTAL 15A/22, MANAK, Y.N. ROAD, INDORE PAN NO.AJBPM6080G (APP ELLANT ) (RESPONDENT) ITA NO.744/IND/2019 ASSESSMENT YEAR:2014-15 DCIT(CENTRAL)-1, INDORE VS. SMT. RAJRANI MITTAL 15A/22, MANAK, Y.N. ROAD, INDORE PAN NO.AGLPM0530E (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 15 ITA NO.745/IND/2019 ASSESSMENT YEAR:2014-15 DCIT(CENTRAL) - 1, INDORE VS. SMT. SWETA MITTAL 15A/22, MANAK, Y.N. ROAD, INDORE PAN NO.AACG6936F (APPELLANT) (RESPONDENT) ITA NO.783& 785/IND/2018 ASSESSMENT YEAR:2009-10& 2011-12 DCIT-5(1), INDORE VS. M/S SUNDERDEEP CONSTRUCTION PVT. LTD. 35-A, DINDAYAL UPADHYAY NAGAR, INDORE PAN NO.AAACU2189B (APP ELLANT ) (RESPONDENT) ITA NO.791/IND/2018 ASSESSMENT YEAR:2009-10 DCIT-CENTRAL-2 INDORE VS. M/S AVI ISPAT PVT. LTD. 103, LAXMI TOWER, 576, M.G. ROAD, INDORE PAN NO. AAGCA5611E (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI VIJAY BANSAL APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI C.P. RAWKA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 16 ITA NO. 792/IND/2018 ASSESSMENT YEAR:2009-10 DCIT - CENTRAL - 2 INDORE VS. M/S. RIDHI ISPAT PVT. LTD. 103, LAXMI TOWER, 576, M.G. ROAD, INDORE PAN NO.AADCR7356Q (APPELLANT) (RESPONDENT) ITA NO.919/IND/2018 ASSESSMENT YEAR:2013-14 DCIT 1(1) INDORE VS. M/S AD-MANUM FINANCE LTD. 2 ND FLOOR, AGRAWAL HOUSE, 5-Y.N. ROAD, INDORE PAN NO.BHLPM5568G (APP ELLANT ) (RESPONDENT) ITA NO.951/IND/2018 ASSESSMENT YEAR:2015-16 ITO-5(3) BHOPAL VS. SHRI ARUNENDRA MISHRA 9, SANTOSHI VIHAR, AYODHYA BYPASS, BHOPAL PAN NO.AHAPM3368A (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI C.P. RAWKA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI AJAY TULSIYAN & KAPIL SHAH APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 17 ITA NO.54/IND/2018 ASSESSMENT YEAR:2015-16 DCIT, 1(1) INDORE VS. M/S BALAJI DETECTIVE AND SECURITIES SERVICES ( INDIA) PVT. LTD. 412, NAVNEET PLAZA, 5/2 OLD PALASIA, INDORE PAN NO.AABCB7813N (APPELLANT) (RESPONDENT) ITA NO.81/IND/2019 ASSESSMENT YEAR:2012-13 DCIT,1(1) BHOPAL VS. M/S S.K. JAIN, HIG-20, SHIVAJI NAGAR, BHOPAL PAN NO. AAOFS1606A (APPELLANT) (RESPONDENT) ITA NO.105/IND/2019 ASSESSMENT YEAR:2011-12 DCIT 1(1), BHOPAL VS. M/S SOM DISTILLERIES PVT. LTD. 23, ZONE-II, M.P. NAGAR, BHOPAL PAN NO.AACCS0397P (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI ANIL KAMAL GARG & ARPIT GOUR APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SMT. NEHA GUPTA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 18 ITA NO.131/IND/2019 ASSESSMENT YEAR:2011-12 ACIT(CENTRAL) - 1, INDORE VS. SHRI GIRISH KAWTHEKAR 247, SAKET NAGAR, INDORE PAN NO.ADQPK4267L (APPELLANT) (RESPONDENT) ITA NO.172/IND/2019 ASSESSMENT YEAR:2010-11 DCIT 1(1), BHOPAL VS. SHRI PRAKASH BHOJWANI H.NO.37, PARIKA PHASE-I, WALMI ROAD, CHUNA BHATTI, BHOPAL PAN NO.ABVPB8825E (APP ELLANT ) (RESPONDENT) ITA NO.214/IND/2019 ASSESSMENT YEAR:2014-15 ACIT, CIRCLE-4(1), BHOPAL VS. MAPAAEX REMEDIES PVT. LTD. HIG- 500, E-7, ARERA COLONY, BHOPAL PAN NO.AAECM2274P (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. DESHPANDE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 19 ITA NO.263/IND/2019 ASSESSMENT YEAR:2009-10 DCIT 1(1), BHOPAL VS. M/S HAWKEYE INDUSTRIAL SECURITY SERVICES, CITY TRADE CENTRE, MALVIYA NAGAR, BHOPAL PAN NO.AACFH2561H (APPELLANT) (RESPONDENT) ITA NO.264/IND/2019 ASSESSMENT YEAR:2008-09 DCIT 1(1), BHOPAL VS. SHRI PRANAV KUMAR PATHAK, 51, PREMIER HOUSE, ZONE-II M.P. NAGAR, BHOPAL PAN NO.AFVPP8191D (APP ELLANT ) (RESPONDENT) ITA NO.408/IND/2019 ASSESSMENT YEAR:2010-11 ACIT(CENTRAL)-I, BHOPAL VS. M/S SHIVAM MEDICAL AND RESEARCH INSTITUTE PVT. LTD. PLOT NO.5, INSIDE GOVIND NARAYAN SINGH GATE, CHUNA BHATTI, BHOPAL PAN NO.AAKCS2729K (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 20 ITA NO.417/IND/2018 ASSESSMENT YEAR:2012-13 DCIT - 3(1) INDORE VS. SHRI VINAY SABOO, G-85, MIG COLONY, INDORE PAN NO. ASOPS8131L (APPELLANT) (RESPONDENT) ITA NO.430/IND/2019 ASSESSMENT YEAR:2011-12 ACIT CIRCLE-2(1) BHOPAL VS. INSPROS ENGINEERS PVT. LTD. 126, SECTOR-A, INDUSTRIAL AREA, BHOPAL PAN NO.AAACI6645N (APP ELLANT ) (RESPONDENT) ITA NO.432/IND/2019 ASSESSMENT YEAR:2008-09 ITO-1(1) BHOPAL VS. SHRI HAIR NARAYAN MEENA, S/O SHRI PRABHU LAL, HOUSE NO.64, VILLAGE B ARKHEDI KALA, BHADBHADA ROAD, BHOPAL PAN NO.AIGPN9457N (APP ELLANT ) (RESPONDENT) DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 21 ITA NO.455/IND/2019 ASSESSMENT YEAR:2015-16 ITO-5(1) INDORE VS. SHRI MAHENDRA KUMAR GUPTA PROP. OF M/S M.K. COTEX 415-418, VIKRAM TOWER, SAPNA SANGEETA ROAD, INDORE PAN NO.AGIPG6365N (APPELLANT) (RESPONDENT) ITA NO.570/IND/2019 ASSESSMENT YEAR:2015-16 ITO-5(2) INDORE VS. M/S SKY HAWK TRAVELS PRIVATE LIMITED MZ-8-9, BANSI TRADE CENTRE, M.G. ROAD, INDORE PAN NO.AAMCS8096H (APP ELLANT ) (RESPONDENT) ITA NO.572/IND/2019 ASSESSMENT YEAR:2012-13 DCIT 1(1) BHOPAL VS. M/S DEEVIN SEISMIC SYSTEMS PVT. LTD. 73B SECTOR C, INDUSTRIAL AREA MANDIDEEP, RAISEN APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI GIRISH AGRAWAL & NISHA LAHOTI I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 22 PAN NO.AACCD8996P (APPELLANT) (RESPONDENT) ITA NO.658/IND/2019 ASSESSMENT YEAR:2014-15 ACIT (CENTRAL)-II, BHOPAL VS. M/S FORTUNE BUILDERS, 157, FORTUNE, ZONE-I M.P. NAGAR BHOPAL PAN NO.AAAFF9122C (APP ELLANT ) (RESPONDENT) ITA NO.676/IND/2019 ASSESSMENT YEAR:2017-18 DCIT, CENTRAL-2, INDORE VS. M/S ANAND, JEWELS (INDORE) PVT. LTD. 575/12/1, M.G. ROAD, INDORE PAN NO.AAHCA2469H (APP ELLANT ) (RESPONDENT) ITA NO.714/IND/2019 ASSESSMENT YEAR:2016-17 ITO-1, KHANDWA VS. M/S. RSP REAL ESTATE, RAMKRISHNA GANJ, KHANDWA PAN NO.AAPFR1699K APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SMT. NEHA GUPTA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWA L I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 23 (APPELLANT) (RESPONDENT) ITA NO.715/IND/2019 ASSESSMENT YEAR:2012-13 DCIT KHANDWA VS. M/S MANJUR HUSSAIN & SONS, GRAM-SULGAON, KHANDWA PAN NO.AAMFM6828D (APP ELLANT ) (RESPONDENT) ITA NO.716/IND/2019 ASSESSMENT YEAR:20 DCIT KHANDWA VS. SHRI RAMSWAROOP AGRAWAL, PROP. M/S C.M. INDUSTRIES, ZIRNIYA ROAD, BIKANGAON, KHARGONE PAN NO.ABHPA2336F (APP ELLANT ) (RESPONDENT) ITA NO.717/IND/2019 ASSESSMENT YEAR:2010-11 DCIT KHANDWA VS. SHRI PRATIK BAHETI PROP. M/S. INFRASTRUCTURE 100, M.G. ROAD, SANAWAD, KHARGONE PAN NO.AOIPB9902J APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.N. AGRAWAL & BHAVESH AGRAWA L I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 24 (APPELLANT) (RESPONDENT) ITA NO.718/IND/2019 ASSESSMENT YEAR:2015-16 DCIT-4(1) INDORE VS. M/S PADMA HOMES PVT. LTD. TREASURE ISLAND, 6 TH FLOOR, 11 SOUTH TUKOGANJ, INDORE PAN NO.AACCP4419M (APP ELLANT ) (RESPONDENT) ITA NO.722/IND/2019 ASSESSMENT YEAR:2016-17 DCIT-4(1) INDORE VS. M/S PENTAGON LABS LTD. 206, ARCHANA APARTMENT, 8-B, RATLAM KOTHI, INDORE PAN NO.AABCK7927Q (APP ELLANT ) (RESPONDENT) ITA NO.727/IND/2019 ASSESSMENT YEAR:2011-12 DCIT-3(1) INDORE VS. SHRI DEEPAK KALRA 6, SHRIRAM NAGAR, RTO ROAD, INDORE PAN NO.ALGPK9075L APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI PANKAJ SHAH APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI MANJIT SACHDEVA APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY NONE I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 25 (APPELLANT) (RESPONDENT) ITA NO.728/IND/2019 ASSESSMENT YEAR:2011-12 DCIT-3(1) INDORE VS. SMT. DROUPADI KALRA, 6, SHRIRAM NAGAR, RTO ROAD, INDORE PAN NO.ACWPN1380N (APP ELLANT ) (RESPONDENT) ITA NO. 526/IND/2018 ASSESSMENT YEAR:2014-15 DCIT, 1(1) INDORE VS. M/S FERRO CONCRETE CONSTRUCTION (INDIA) PVT. LTD. BIDASARIA MILLS COMPUND, PLOT NO.5-A, BHAGIRATHPURA INDUSTRIAL ESTATE, INDORE PAN NO.AAACF2726K (APPELLANT) (RESPONDENT) ITA NO. 852/IND/2017 ASSESSMENT YEAR:2014-15 ACIT, 4(1) INDORE VS. SHRI SATISH JAIN 1/1, SHREENATH CHAMBER, MAHARANI ROAD, INDORE PAN NO.ABVPJ0983D (APP ELLANT ) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA & SMT. VINEETA DUBE, D.RS. RESPONDENT BY SHRI S.S. SHEETAL ADV APPELLANT BY SMT. ASHIMA GUPTA, CIT - D.R. RESPONDENT BY SHRI C.P. RAWKA, CA I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 26 ITA NO.46/IND/2017 ASSESSMENT YEAR:2006-07 ACIT KHANDWA VS. M/S MINAKSHI COTTEX, WARLA ROAD, SENDHWA, BARWANI PAN NO.AAKFM6462C (APPELLANT) (RESPONDENT) CO NO.13/IND/2018 (ARISING OUT OF ITA NO.46/IND/2017) ASSESSMENT YEAR:2006-07 M/S MINAKSHI COTTEX, WARLA ROAD, SENDHWA, BARWANI PAN NO.AAKFM6462C VS. ACIT KHANDWA (APP ELLANT ) (RESPONDENT) IT(SS)A NO.76/IND/2016 ASSESSMENT YEAR:2007-08 DCIT 1(1) INDORE VS. SMT. RENUDEVI NACHANI 614, USHA NAGAR EXTENSION NARENDRA TIWARI MARG INDORE PAN NO.AAZPN2263P (APP ELLANT ) (RESPONDENT) IT(SS)A NO.143/IND/2016 ASSESSMENT YEAR:2009-10 DCIT 2(1) INDORE VS. SHRIKAMAL KUMAR NACHANI 614, USHA NAGAR EXTENSION APPELLANT BY SMT. VINEETA DUBE SR. D.R. RESPONDENT BY SHRI PANKAJ SHAH, CA APPELLANT BY SMT. VINEETA DUBE SR. D.R. RESPONDENT BY SHRI PRAKASH JAIN & SHREYA JAIN, CAS I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 27 NARENDRA TIWARI MARG INDORE PAN NO.AEHPN5554P (APPELLANT) (RESPONDENT) IT(SS)A NOS.202 &207/IND/2017 ASSESSMENT YEARS:2004-05 & 2009-10 ITO -3(2) INDORE VS. M/S MADHYA BHARAT (INTERNATIONAL) PVT. LTD. 631, USHA NAGAR EXTENSION, INDORE PAN NO.AADCM8494Q (APP ELLANT ) (RESPONDENT) CO NO.4 & 9/IND/2019 (ARISING OUT OF IT(SS)A NOS.202 & 207/IND/2017) ASSESSMENT YEARS:2004-05 & 2009-10 M/S MADHYA BHARAT (INTERNATIONAL) PVT. LTD. 631, USHA NAGAR EXTENSION, INDORE PAN NO.AADCM8494Q VS. ITO -3(2) INDORE (APP ELLANT ) (RESPONDENT) IT(SS)A NOS.98 & 102/IND/2016 ASSESSMENT YEARS:2007-08 & 2011-12 DCIT (CENTRAL) - 1 INDORE VS. SHRI PANKAJ KALANI 41-42, SAMPAT AVENUE, BICHOLI MARDANA, INDORE PAN NO.ADUPK6103B (APPELLANT) (RESPONDENT) APPELLANT BY SMT. ASHIMA GUPTA, CIT-DR RESPONDENT BY SHRI S.S. DESHPANDE, CA APPELLANT BY SMT. ASHIMA GUPTA, CIT-DR RESPONDENT BY SHRI PRAKASH JAIN & SHREYA JAIN, CAS I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 28 IT(SS)A NOS.103 & 107/IND/2016 ASSESSMENT YEARS:2007-08 & 2011-12 DCIT (CENTRAL) - 1 INDORE VS. SHRI DIPAK KALANI 41-42, SAMPAT AVENUE, BICHOLI MARDANA, INDORE PAN NO.ADUPK6102B (APPELLANT) (RESPONDENT) [ O R D E R PER BENCH; THE ABOVE CAPTIONED BUNCH OF APPEALS AT THE INSTANCE OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEES ARE D IRECTED AGAINST THE DIFFERENT ORDERS OF THE LD. COMMISSIONE R OF INCOME TAX (APPEAL), INDORE & BHOPAL AND THE APPEALS WERE TAKEN UP TOGETHER AND ARE BEING DISPOSED OF BY THE COMMON OR DER FOR THE SAKE OF CONVENIENCE AND BREVITY. 2. AT THE OUTSET, LD. COUNSELS FOR THE ASSESSEES PO INTED OUT THAT THESE APPEALS ARE NOT MAINTAINABLE IN VIEW OF THE CBDTS CIRCULAR NO.3/2018 AND SUBSEQUENT AMENDMENT THERETO DATED 8 TH AUGUST, 2019. IT WAS ALSO SUBMITTED THAT UNDER TH E IDENTICAL FACTS, THE COORDINATE BENCH OF THIS TRIBU NAL VIDE ORDER APPELLANT BY SMT. ASHIMA GUPTA CIT-DR RESPONDENT BY SHRI S.N. AGRAWAL & PANKAJ MOGRA, CAS DATE OF HEARING 20.08.2019 DATE OF PRONOUNCEMENT 21.08.2019 I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 29 DATED 14.8.2019 IN ITA NO.1398/AHD/2004 AND OTHERS AND IN THE CASE OF ITO VS. DINESH MADHAVLAL PATEL HAS DISM ISSED THE REVENUES APPEALS REJECTING THE OBJECTIONS OF THE R EVENUE. 3. LD. D.R. APPEALING ON BEHALF OF THE REVENUE COUL D NOT CONTROVERT THIS FACT. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GON E THROUGH THE RECORDS. IT IS NOTED THAT IN ALL THESE APPEALS, THE TAX EFFECT IS BELOW MONETARY LIMITS OF RS.50 LAKHS AS PRESCRIBED UNDER THE CBDT CIRCULAR NO.3/2018 DATED 8 TH AUGUST, 2019 (SUPRA). THE COORDINATE BENCH OF THIS TRIBUNAL IN ITA NO.1398/AHD/2004 AND OTHERS IN THE CASE OF ITO VS. DINESH MADHAVLAL PATEL (SUPRA) DECIDED THE ISSUE BY HOLDIN G AS UNDER: 1. THESE 628 APPEALS AND COS PERTAIN TO THE APPEAL S ARE FILED BY VARIOUS ASSESSING OFFICERS, ALL THESE APPEALS CALL INTO QUESTION CORRECTNESS OF THE RELIEF GRANTED TO THE TAXPAYERS BY THE COMMISSIONERS OF INCOME TAX (APPEALS) AND, MOST IMP ORTANTLY, THE TAX EFFECT INVOLVED IN ALL THESE APPEALS DOES NOT E XCEED RS 50,00,000 IN EACH OF THESE APPEALS. THE CROSS OBJECTIONS TAKE N UP FOR HEARING ARE ONLY SUCH CROSS OBJECTIONS AS EMANATE FROM THES E APPEALS AND ARE BROADLY IN SUPPORT OF THE ORDERS PASSED BY THE COMMISSIONER (APPEALS). IN THESE CASES, IN THE LIGHT OF THE DISC USSIONS WITH THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX (GUJARAT ) AND REPRESENTATIVES OF THE AHMEDABAD ITAT BAR ASSOCIATI ON, INDIVIDUAL NOTICES ARE DISPENSED WITH; NOTICES OF HEARING ARE GIVEN ONLY THROUGH THE NOTICE BOARD. 2. IT IS IN THIS BACKDROP THAT WE ARE PLEASED TO TA KE NOTE OF A VERY PRAGMATIC AND TAXPAYER FRIENDLY POLICY DECISION BY THE GOVERNMENT I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 30 OF INDIA FOR REDUCING THE INCOME TAX LITIGATION. VI DE CBDT CIRCULAR DATED 8TH AUGUST, 2019, THE INCOME TAX DEPARTMENT H AS FURTHER LIBERALIZED ITS POLICY FOR NOT FILING APPEALS AGAIN ST THE DECISIONS OF THE APPELLATE AUTHORITIES IN FAVOUR OF THE TAXPAYERS, W HEREIN TAX INVOLVED IS BELOW CERTAIN THRESHOLD LIMITS, AND ANN OUNCED ITS POLICY DECISION NOT TO FILE, OR PRESS, THE APPEALS, BEFORE THIS TRIBUNAL, AGAINST THE APPELLATE ORDERS FAVOURABLE TO THE ASSE SSEE IN THE CASES IN WHICH OVERALL TAX EFFECT, EXCLUDING INTEREST EXC EPT WHEN INTEREST ITSELF IS IN DISPUTE, IS RS 50,00,000 OR LESS. WHAT IT MEANS, IN PLAIN WORDS, IS THAT WHEN A COMMISSIONER (APPEALS) GIVES THE TAXPAYER TAX RELIEF OF UPTO RS 50 LAKHS IN AN APPEAL IN AN ASSES SMENT YEAR, THE MATTER ENDS THERE AND THE RELIEF SO GRANTED BY THE COMMISSIONER (APPEALS) CANNOT BE CHALLENGED BEFORE THIS TRIBUNAL , THAT WHEN THIS TRIBUNAL GIVES THE TAXPAYER RELIEF OF UPTO RS 1 CRO RE IN AN APPEAL IN AN ASSESSMENT YEAR, THE MATTER ENDS THERE AND THE R ELIEF SO GRANTED BY THE TRIBUNAL CANNOT BE CHALLENGED BEFORE THE HON BLE HIGH COURT, AND THAT WHEN HONBLE HIGH COURT GIVES RELIEF OF UP TO RS 2 CRORE TO THE TAXPAYER IN AN APPEAL IN AN ASSESSMENT YEAR, TH AT RELIEF CANNOT BE CHALLENGED BEFORE HONBLE SUPREME COURT. THESE M ONETARY THRESHOLD LIMITS FOR FILING OF APPEALS BY THE INCOM E TAX AUTHORITIES DO NOT TAKE INTO ACCOUNT INTEREST AND OTHER COROLLARIE S OF THE TAX DEMANDS BEING CONFIRMED SUCH AS PENALTIES, EXCEPT W HEN A PENALTY ITSELF IS SUBJECT MATTER OF LITIGATION, AND PROSECU TIONS. THE ENHANCEMENT OF THESE MONETARY LIMITS IS AT AN UNPRE CEDENTED SCALE. THE MONETARY LIMIT FOR APPEALS BEFORE THIS TRIBUNAL , WHICH WAS RS 3,00,000 TILL 10TH JULY 2014, HAS BEEN IN EFFECT ENHANCED TO ALMOST 1,700% IN THE LAST FIVE YEARS. THIS SUBSTANT IAL RELAXATION IS CERTAINLY A HUGE STEP WHICH SIGNIFIES TRUST REPOSED BY THE GOVERNMENT OF INDIA IN THE DECISIONS OF THE APPELLA TE FORUMS, AND SUBSTANTIALLY CUTS DOWN TIME TAKEN IN THE FINALITY OF THE APPELLATE PROCESS. IT IS INDEED HEARTENING TO NOTE THAT IN ON E STROKE, THE GOVERNMENT HAS NOT ONLY PREVENTED, BUT HAS, IN EFFE CT, SET THE STAGE FOR WITHDRAWAL OF THOUSANDS OF APPEALS BEFORE THIS TRIBUNAL AND BEFORE HONBLE COURTS ABOVE. IN AN ENV IRONMENT IN WHICH RETROSPECTIVELY WAS ATTACHED ONLY TO THE TAXA TION AND NOT TO TAX RELIEFS OR CONCESSIONS, SUCH AN APPROACH IS A P LEASANT DEPARTURE FROM LEGACY PRACTICES. 3. IN VIEW OF THE ABOVE FACTUAL BACKGROUND AND THE GENEROUS CONCESSION BY THIS BENEVOLENT CBDT CIRCULAR, ALL TH ESE APPEALS MUST BE DISMISSED AS WITHDRAWN AND THE RELATED CROSS OBJ ECTIONS MUST BE DISMISSED AS INFRUCTUOUS. THERE IS, HOWEVER, A SMAL L ISSUE THAT WE MUST DEAL WITH. 4. SMT APARNA AGARWAL, LEARNED DEPARTMENTAL REPRESE NTATIVE, HOWEVER, HAS A POINT TO MAKE. SHE POINTS OUT THAT T HE CIRCULAR DATED 8TH AUGUST 2019 IS NOT CLEARLY RETROSPECTIVE INASMU CH AS IT SPECIFICALLY STATES IN PARA 4 THAT (T)HE SAID MODIFICATIONS SHALL I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 31 COME INTO EFFECT FROM THE DATE OF ISSUE OF THIS CIR CULAR . IT IS THUS POINTED OUT THAT THIS SENTENCE GIVES AN IMPRES SION THAT IS ONLY AFTER THE DATE OF THE SAID CIRCULAR THAT THE DEPART MENTAL APPEALS WILL NOT BE FILED IN THE CASES WITHIN THE SPECIFIED TAX EFFECT LIMITS. WE ARE URGED TO BEAR IN MIND THE IMPACT OF THIS OBSERVATIO N WHILE GIVING EFFECT TO THE CIRCULAR DATED 8TH AUGUST, 2019. SHE, HOWEVER, HASTENS TO ADD THAT SHE IS YET TO HAVE ANY SPECIFIC INSTRUC TIONS ON THE ISSUE AND SHE LEAVES IT FOR THE BENCH TO TAKE THE APPROPR IATE CALL. LEARNED REPRESENTATIVES APPEARING FOR THE TAXPAYERS VEHEMEN TLY OPPOSE THE SUGGESTION IMPLICIT IN HER SUBMISSIONS. ALL OF THEM ARE UNANIMOUS IN THEIR ARGUMENT THAT THE CIRCULAR MUST BE HELD TO HA VE RETROSPECTIVE APPLICATION AND MUST EQUALLY APPLY TO THE PENDING A PPEALS AS WELL. SHRI J P SHAH, SENIOR ADVOCATE, POINTS OUT THAT THE CIRCULAR DATED 8TH AUGUST 2019 IS NOT A STANDALONE CIRCULAR AND IT IS REQUIRED TO BE READ WITH THE OLD CIRCULAR NO. 3 OF 2018 WHICH IS WHAT I T SEEKS TO MODIFY. THIS CIRCULAR, ACCORDING TO THE LEARNED COUNSEL, ON LY ENHANCES THE MONETARY LIMITS AND GIVES FURTHER RELAXATION. HE UR GES US NOT TO READ THE CIRCULAR IN A MANNER SO AS TO NULLIFY THE UNDER LYING APPROACH AND OBJECT OF REDUCING LITIGATION. SHRI SOPARKAR, LEARN ED SENIOR ADVOCATE, SUBMITS THAT ALL THAT THE PRESENT CIRCULAR DOES IS TO MODIFY THE MONETARY LIMITS AND NOTHING MORE, AND, THEREFORE, I T CANNOT BE TREATED TO FOLLOW ANY OTHER APPROACH OTHER THAN THE APPROACH FOLLOWED IN THE OLD CIRCULAR. THE OLD CIRCULAR, BEY OND ANY DISPUTE OR CONTROVERSY, CATEGORICALLY APPLIED TO THE PENDING A PPEALS AS ON THE DATE OF ISSUANCE OF CIRCULAR. SHRI TUSHAR HEMANI, L EARNED SENIOR ADVOCATE, POINTS OUT THAT THE CIRCULAR DATED 8TH AU GUST 2019 ONLY GIVES FURTHER RELIEF NOT ONLY IN TERMS OF THE MONET ARY LIMITS BUT ALSO IN TERMS OF THE MANNER IN WHICH THE APPLICATION OF CIR CULAR TO ORDERS DEALING WITH MORE THAN ONE YEAR IS TO MADE. SHRI S N DIVETIA, LEARNED COUNSEL FOR THE ASSESSEE, SUBMITS THAT UNLIKE IN TH E CASES OF EARLIER CBDT CIRCULARS, WHICH USED TO BE IN SUPERSESSION OF EARLIER CIRCULARS ON THE ISSUES, THE CIRCULAR DATED 8TH AUGUST 2019 O NLY MODIFIES THE EARLIER CIRCULAR WHICH, INTER ALIA, PROVIDED FOR IT S RETROSPECTIVE APPLICATION. OUR ATTENTION IS INVITED TO SOME JUDIC IAL PRECEDENTS IN SUPPORT OF THE CONTENTION THAT THE BENEVOLENT CIRCU LAR, SUCH AS THE ONE IN QUESTION, IS TO BE GIVEN EFFECT IN RESPECT OF TH E PENDING APPEALS AS WELL. MS URVASHI SHODHAN, LEARNED COUNSEL FOR THE A SSESSEE, POINTS OUTS THAT ITS PLAINLY CONTRARY TO THE SCHEME OF THE LITIGATION POLICY OF THE GOVERNMENT OF INDIA TO GIVE THIS CIRCULAR ONLY PROSPECTIVE EFFECT. SHRI S K SADHWANI, LEARNED COUNSEL FOR THE ASSESSEE , INVITES OUR ATTENTION TO THE LETTER DATED 16TH JULY 2018 ISSUED BY MEMBER CBDT TO THE ALL THE PRINCIPAL CHIEF COMMISSIONERS OF INC OME TAX, IN THE CONTEXT OF CIRCULAR DATED 11 TH JULY 2018 THAT THE PRESENT CIRCULAR SEEKS TO MODIFY, SEEKING REPORT ON WITHDRAWAL OF TH E APPEALS COVERED BY THE CIRCULAR. HE THEN POINTS OUT THAT IT IS THE OLD CIRCULAR IS STILL ALIVE TODAY AND THE ONLY CHANGE IS WITH RESPECT TO THE MONETARY LIMITS. IN ALL FAIRNESS, THEREFORE, THE SAME APPROA CH REGARDING WITHDRAWAL OF PENDING APPEALS MUST BE FOLLOWED FOR THIS CIRCULAR AS I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 32 WELL. ON THE SAME LINES, ARGUMENTS ARE ADVANCED BY THE LEARNED REPRESENTATIVES WHICH, FOR THE SAKE OF BREVITY AND TO AVOID REPETITION, WE ARE NOT REFERRING TO IN MORE SPECIFIC DETAILS. I N BRIEF REJOINDER, LEARNED DEPARTMENTAL REPRESENTATIVE GRACIOUSLY LEAV ES THE MATTER TO US. 5. HAVING CONSIDERED THE RIVAL SUBMISSIONS AND HAVI NG PERUSED THE MATERIAL ON RECORD, WE DO NOT HAVE SLIGHTEST OF HES ITATION IN HOLDING THAT THE CONCESSION EXTENDED BY THE CBDT NOT ONLY A PPLIES TO THE APPEALS TO BE FILED IN FUTURE BUT IT IS ALSO EQUALL Y APPLICABLE TO THE APPEALS PENDING FOR DISPOSAL AS ON NOW. OUR LINE OF REASONING IS THIS. THE CIRCULAR DATED 8TH AUGUST 2019 IS NOT A STANDAL ONE 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 LITIGATI ON. 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 L IMIT (RS.) 1 BEFORE APPELLATE TRIBUNAL 50,00,000 2 BEFORE HIGH COURT 1,00,00,000 3 BEFORE SUPREME COURT 2,00,00,000 3. FURTHER, WITH A VIEW TO PROVIDE PARITY IN FILING OF APPEALS IN SCENARIOS WHERE SEPARATE ORDER IS PASSED BY HIGHER 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 RESPECT OF THE DISPUTED ISSUES IN THE CASE OF EVERY ASSESSEE. 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 YEARS IN WHICH THE TAX EFFECT IN RESPECT OF THE DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SPECIFIED IN PARA 3. NOAPPEAL SHALL BE FILED IN RESPECT OF AN ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IS LESS THAN THE MONETARY LIMIT SPECIFIED IN PARA 3. FURTHER, EVEN IN THE CAS E OF COMPOSITE ORDER OF ANY HIGH COURT OR APPELLATE AUTHORITY WHICH INVOLVES MORE THAN ONE ASSESSMENT YEAR AND COMMON ISSUES IN MORE THAN I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 33 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 SPECIFIED IN PARA 3. IN CASE WHERE A COMPOSITE ORDER/ JUDGEMENT INVOLVES MORE THAN ONE ASSESSEE, EACH ASSESSEE SHALL 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 REMAINED INT ACT 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 8TH AUGUST 2019 (SUPRA) SHALL BE APP LICABLE TO THE PENDING APPEALS IN ADDITION TO THE APPEALS TO BE FI LED HENCEFORTH. 8. LEARNED COMMISSIONER (DR) THEN SUBMITS LIBERTY M AY KINDLY BE GIVEN TO POINT OUT, UPON NECESSARY FURTHER VERIFICA TIONS, 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 INADV ERTENTLY INCLUDED IN THIS BUNCH OF APPEALS, WHEREIN THE TAX EFFECT, I N 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 IN CLUDED IN THE APPEALS SO SUMMARILY DISMISSED, EITHER OWING TO WRO NG COMPUTATION OF TAX EFFECT OR OWNING TO SUCH CASES BEING COVERED BY THE PERMISSIBLE EXCEPTIONS- OR FOR ANY OTHER REASON, AND WE WILL TA KE APPROPRIATE REMEDIAL STEPS IN THIS REGARD. 9. IN THE LIGHT OF THE ABOVE DISCUSSIONS, ALL THE A PPEALS 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 APP EALS AND MERELY SUPPORT THE ORDER OF THE CIT(A), THE CROSS OBJECTIO NS 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 I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 34 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 COOPE RATION IN THIS SPECIAL DRIVE. THE CIRCULAR WAS ISSUED ON THURSDAY THE 8TH AUGUST 2019, AND WITHIN TWO WORKING DAYS AND THE LONG WEEK END, TODAY ON 14TH AUGUST 2019, ALL THE APPEALS STAND DISPOSED OF . ITS ONLY A TEAM EFFORT AND WHOLE HEARTED COOPERATION OF ALL THE STA KEHOLDERS THAT CAN ENABLE US TO SO SPEEDILY IMPLEMENT TAXPAYER FRIENDL Y INITIATIVES OF THE GOVERNMENT OF INDIA.THE TAXPAYER RELIEF INVOLVED IN THESE APPEALS, INCLUDING INTEREST AND THE OTHER COROLLARIES, IS ES TIMATED TO BE WELL OVER RS 350 CRORES. THE LEAD CASE BEFORE US IS AN A PPEAL FILED OVER FIFTEEN YEARS AGO BY THE INCOME TAX OFFICER AND IT DEALS WITH AN ASSESSMENT YEAR WHICH PERTAINS TO THE PERIOD OVER T WENTY YEARS AGO. YET, THE MATTER HAD NOT REACHED THE FINALITY AND TH E REVENUES CHALLENGE TO THE RELIEF GRANTED BY THE COMMISSIONER (APPEALS) HAD REMAINED UNDECIDED. THAT IS NOTHING BUT PROLONGED A GONY OF UNCERTAINTY TO THE TAXPAYERS. IT IS INDEED AN APPRE CIABLE GOODWILL GESTURE BY THE GOVERNMENT, FOR SO MANY TAXPAYERS, O N THE EVE OF THIS INDEPENDENCE DAY AND OFFERING THEM FREEDOM FROM THE PROLONGED MENTAL AGONY AND UNCERTAINTY OF LITIGATION. 11. IN THE RESULTS, ALL THE APPEALS ARE DISMISSED A S WITHDRAWN AND THE CROSS OBJECTIONS ARE DISMISSED AS INFRUCTUOUS. PRONOUNCED IN THE OPEN COURT TODAY ON THE 14TH AUGUST, 2019. 6. RESPECTFULLY FOLLOWING THE DECISION OF THE COOR DINATE BENCH, WE HEREBY DISMISS THE ABOVE APPEALS OF THE R EVENUE IN LIMINE WITHOUT GOING TO THE MERITS OF THE CASE. 7. SO FAR AS CROSS OBJECTIONS FILED BY THE RESPECTI VE ASSESSEES ARE CONCERNED THE SAME WERE NOT PRESSED BY THE LD. COUNSELS IN VIEW OF THE FACT THAT THE DEPARTMENTAL APPEALS A RE NOT MAINTAINABLE BEING LOW TAX EFFECT. ACCORDINGLY, CRO SS OBJECTIONS ARE DISMISSED AS NOT PRESSED. I.T(SS)A. NO.03/IND/2019 & OTHERS SHRI HANSRAJ KAMDAR & OTHERS 35 8. IN THE RESULT, DEPARTMENTAL APPEALS FILED BY TH E REVENUE AND CROSS OBJECTIONS FILED BY THE ASSESSSEES ARE DI SMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 21/08/201 9 SD/- SD/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 21/08/2019 *PATEL COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. CONCERNED CIT 4. THE CIT(A) 5. D.R., ASSTT. REGISTRAR
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