Assistant Commissioner of Income-tax, V. Thermax Enginerring Construction Co. Ltd., Pune

ITA 879/PUN/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 4142 (ITAT-PUNE)
• Duration Of Justice: 4 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-09-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 01-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRI
• Keywords: Retrospective amendment; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE , , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM SL. NO. ITA NUMBER NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 & 2 1703/PUN/2016 & 1704/PUN/2016 THE DY. COMMISSIONER OF INCOME - TAX, CIRCLE 7, PUNE SMT. SADHANA PATNI, S.NO.1 A IRANI MARKET COMPOUND, YERAWADA, PUNE 411 006. PAN :AAUPP2868H 2006 - 07 & 2012 - 13 3 2988/PUN/2016 THE DY. COMMISSIONER OF INCOME - TAX, CIRCLE 9, PUNE M/S. MAHARASHTRA SCOOTERS LTD. C/O.BAJAJ AUTO LTD., MUMBAI PUNE ROAD, AKURDI, PUNE 411 035. PAN : AABCM1799E 2009 - 10 4 1691/PUN/2016 THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE - 2, NASHIK. SHRI PRAVINCHANDRA WALCHAND SHAH, 19, SUMATI CO - OP HSG CTY, SHARANPUR ROAD, NASHIK. PAN : ACMPS2997L 2011 - 12 5 & 6 608/PUN/2015 & 609/PUN/2015 THE DY. COMMISSIONER OF INCOME TAX, CIRCLE 5, PUNE. M/S. RUTURAJ CO - OPERATIVE HOUSING SOCIETY, S.N.692/A - 2, RUTURAJ SABHAGRUHA, SATARA ROAD, PUNE 411 037. PAN : AAATR1116L 2008 - 09 & 2010 - 11 7 867/PUN/2016 THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE - 2, NASHIK. M/S. PAWAR PATKAR CONSTRUCTION PVT. LTD. SHOP NO.11, RAM PLAZA APARTMENT, MUMBAI NAKA ROAD, NAV SHAKTI CHOWK, BHABHA NAGAR, NASHIK 422 011. PAN : AAIF P 9352Q 2009 - 10 8 1376/PUN/2016 THE DY. COMMISSIONER OF INCOME - TAX, CIRCLE 6, PUNE. M/S. SULZER INDIA LIMITED, GAT NO.304, KONDHAPURI, TAL SHIRUR, PUNE 412 209. PAN : AAACS7876D 2008 - 09 9 - 12 876/PUN/2014 TO 879/PUN/2014 THE ASST. COMMISSIONER OF INCOME - TAX, CIRCLE 10, PUNE. THERMAX ENGG. CONST. CO. LTD., THERMAX HOUSE, 14, MUMBAI PUNE ROAD, WAKDEWADI, PUNE 411 003. PAN : AABCT0243Q 2005 - 06 TO 2008 - 09 APPELLANT BY : SHRI CH. NANIWADEKAR SL.NOS.1, 2, & 7. NONE SL.NO.3 AND 4 SMT. DEEPA KHARE - SL .NO.5 & 6 SHRI RON A K DOSHI - SL.NO.8 SHRI R.D. ONKAR - SL.NO.9 TO 12. RE SPONDENT BY : SHRI PANKA J GARG. 2 1703/PUN/2016 & ORS SMT. SADHANA PATNI & ORS / ORDER PER SUSHMA CHOWLA, JM: THIS BUNCH OF APPEALS FILED BY REVENUE ARE AGAINST RESPECTIVE ORDER/S OF CIT(A), RELATING TO DIFFERENT ASSESSMENT YEAR/S AGAINST RESPECTIVE ORDER/S PASSED UNDER DIFFERENT SECTION/S OF THE INCOME - TAX ACT, 1961 (IN SHORT THE ACT). 2. THIS BUNCH OF APPEALS FILED BY THE REVENUE RELATING TO DIFFERENT ASSESSEE ON SIMILAR ISSUE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. 3. THE CBDT VIDE CIRCULAR NO.3/2018, DATED 11.07.2018 HAS RE VISED THE MONETARY LIMITS FOR FILING OF APPEALS BY THE DEPARTMENT BEFORE THE TRIBUNAL WITH RETROSPECTIVE EFFECT. THE TAX EFFECT IN DISPUTE IN THE CAPTIONED APPEALS IS STATED TO BE BELOW THE MONETARY LIMIT OF 20.00 LAKHS SPECIFIED IN THE CBDT CIRCULAR DAT ED 11.07.2018 (SUPRA). 4. IN THIS BACKGROUND, THE LEARNED DEPARTMENTAL REPRESENTATIVE FOR THE REVENUE WAS REQUIRED TO STATE THEIR POSITION; THEY HAVE NOT REFERRED TO ANY MATERIAL WHICH WOULD SHOW THAT THE CAPTIONED APPEALS ARE PROTECTED BY ANY OF THE EX CEPTIONS PROVIDED IN PARA 10 OF THE CIRCULAR (SUPRA). 5. WITHOUT GOING INTO THE MERIT OF THE ISSUES RAISED IN THE CAPTIONED APPEALS, THIS BUNCH OF APPEALS ARE DEEMED TO BE WITHDRAWN/NOT PRESSED AS / DATE OF HEARING : 14.08.2018 / DATE OF PRONOUNCEMENT: 17 . 0 8 .2018 3 1703/PUN/2016 & ORS SMT. SADHANA PATNI & ORS THEIR FILING IS IN CONTRAVENTION OF THE CBDT CIRCULAR DA TED 11.07.2018 (SUPRA). BEFORE PARTING, WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE - INSTITUTION OF APPEALS, IF THE REQUISITE MATERIAL IS BROUGHT TO SHOW THAT THE APPEALS ARE PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 10 OF THE CIRCULAR (SUPRA). 6. IN CONCLUSION, BY APPLYING THE CBDT CIRCULAR DATED 11.07.2018 (SUPRA), THE CAPTIONED APPEALS OF THE REVENUE ARE DISMISSED AS WITHDRAWN/NOT PRESSED. 7. IN THE RESULT, ALL THE APPEALS OF REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 17 TH DAY OF AUGUST, 2018. SD/ - SD/ - (ANIL CHATURVEDI) (SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER PUNE ; DATED : 17 TH AUGUST, 2018. YAMINI /GCVSR / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT ; 3. 4 . 5 . 6. THE CONCERNED CIT(A); THE CONCERNED PR.CIT/CIT; , , / DR, ITAT, B PUNE; / GUARD FILE. / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE