JCIT(OSD), Cen. Cir-2, Vadodara V. M/s. Shree Yogi Developers, Vadodara

ITSSA 156/AHD/2018

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3820 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 31-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2011-2012
• Appeal Filed On: 17-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: OTHERS A RS
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMEBR ./I.T(SS).A. NO. 156/AHD/2018 AND 125 OTHERS [AS PER ANNEXURE ATTACHED WITH THIS ORDER] JCIT (OSD), CEN. CIR - 2 VADODARA / VS. M/S. SHREE YOGI DEVELOPERS ASHRAY-1, GOVERDHAN PARK, OPP. GIPCL HOUSE, NEW SAMA ROAD, BARODA ./ ./PAN/GIR NO. : AALFS0686B ( APPELLANT S ) [AS PER LIST OF APPELLANTS ATTACHED AS ANNEXURE TO THIS ORDER] .. ( RESPONDENT & CROSS OBJECTORS ) [AS PER LIST OF RESPONDENTS AND CROSS OBJECTORS ATTACHED AS ANNEXURE TO THIS ORDER] REVENUE BY : SHRI KEYUR PATEL, SR. D.R. ASSESSEE BY : SHRI MUKUND BAKSHI & OTHERS, A.RS. / DATE OF HEARING 25/07/2018 / DATE OF PRONOUNCEMENT 31/07/2018 /O R D E R PER :- AMARJIT SINGH, ACCOUNTANT MEMBER THE PRESENT BUNCH OF APPEALS IS DIRECTED AT THE INS TANCE OF THE REVENUE AGAINST DIFFERENT ORDERS OF THE LEARNED CIT (A). THESE APPEALS HAVE BEEN TAKEN UP FOR OUT-OF-TURN HEARING, BECAUSE, ON VERIFICATION OF RECORD, IT REVEALED THAT TAX EFFECT INVOLVED IN ALL THESE APPEALS INDIVIDUALLY, BY VIRTUE OF RELIEF GRANTED B Y THE CIT(A) IS LESS THAN RS.20 LAKHS, AND THEREFORE, IN VIEW OF THE CBD T INSTRUCTION BEARING NO.03/2018 DATED 11/07/2018, THESE APPEALS ARE NOT MAINTAINABLE BEFORE THE TRIBUNAL. IN SUPERSESSION OF CBDT CIRCULAR NO. 21 OF 2015 IN RESPECT OF MONETARY LIMITS AND OT HER CONDITIONS FOR FILING DEPARTMENTAL APPEAL BEFORE THE ITAT, THE CBD T HAS ISSUED CIRCULAR NO. 3/2018 DATED 11 TH JULY, 2018 VIDE WHICH IT HAS BEEN DECIDED BY THE BOARD THAT THE DEPARTMENTAL APPEALS SHALL NOT BE FILED BEFORE THE ITAT IN CASES WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 20 LACS. IT IS ALSO SPECIFIE D AT PARA 13 OF THE CBDT CIRCULAR NO. 3/2018 THAT THIS CIRCULAR SHALL A PPLY RETROSPECTIVELY TO PENDING APPEALS BELOW THE SPECIFIED TAX LIMIT. WE CONSIDER THAT THE CBDT HAS ISSUED THE CIRCULAR 3/2018 DATED 11 TH JULY, 2018 ENVISAGING THEREIN THAT DEPARTMENTS PENDING APPEAL S BEFORE THE TRIBUNAL ARE TO BE WITHDRAWN/NOT PRESSED AS PER THE ABOVE STATED CIRCULAR, THEREFORE, APPEAL OF THE REVENUE IS REQUI RED TO BE DISMISSED IN LIMINE. THE LD. D.R. HAS FAIRLY ADMITTED THAT T HE APPLICABILITY OF THE CBDT CIRCULAR NO. 3 OF 2018 DATED 11 TH JULY, 2018. 2. IN THE LIGHT OF THE ABOVE CBDTS CIRCULAR, WE F IND THAT THE APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE A ND CROSS OBJECTIONS OF THE ASSESSEE ON ACCOUNT OF MERELY SUP PORTING THE ORDER OF LD. CIT(A) ARE ALSO DISMISSED AS INFRUCTUOUS. A CCORDINGLY, ALL THE APPEALS OF THE REVENUE AND CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. HOWEVER, IT WILL BE OPEN TO THE REVENUE TO SEEK RESTORATION OF ITS APPEALS BECAUSE OF INAPPLICABILI TIES OF THE AFORESAID CBDTS CIRCULAR ON ACCOUNT OF ANY EXCEPTION OR FOR ANY OTHER REASONS. 3. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AN D RESPECTIVE CROSS OBJECTIONS OF THE ASSESSEE ARE DISMISSED. SD/- SD/- (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD: DATED 31/07/2018 THIS ORDER PRONOUNCED IN OPEN COURT ON 31 /0 7 /2018 A.K. / COPY OF ORDER FORWARDED TO:- 1. / REVENUE 2. / ASSESSEE 3. ' / CONCERNED CIT 4. ' - / CIT (A) 5. # &'' , , /DR, ITAT, AHMEDABAD 6. + / GUARD FILE. BY ORDER/ , TRUE COPY / , ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 1 OF 9 ACCOUNTANT M EMBER 1 IT(SS)A NO. 156/AHD/2018 2011 - 12 JCIT(OSD), CEN. CIR. - 2, VADODARA M/S. SHREE YOGI DEVELOPERS AALFS0686B 2 1288/AHD/2018 2012 - 13 DCIT, CEN. CIR. - 1, VADODARA M/S. LUPIN ENTERPRISE AAEFL3622P 3 1125/AHD/2018 2010 - 11 THE DCIT, CEN. CIR. - 2(3), AHMEDABAD M/S. RAJ JAY INVESTMENT PVT. LTD. AAACR7471D HARDIK VORA 4 1128/AHD/2018 2012 - 13 ITO, WARD - 3(3)(11), AHMEDABAD SHRI TUSHARBHAI KIRITBHAI SHAH AFQPS2501F 5 1604/AHD/2018 2014 - 15 THE ITO, WD. - 3(1)(2), VADODARA GREEN ASSOCIATES AAHFG4507H S.N. SOPARKAR 6 1802/AHD/2017 2014 - 15 ACIT, CIR.2(1)(2), AHMEDABAD LINCOLN PHARMACEUTICALS LTD. AAACL2711N TUSHAR HEMANI 7 IT(SS)A NO. 251/AHD/2017 2011 - 12 DCIT, CEN. CIR.1, BARODA KISHOR BABULAL DOSHI ABZPD7270K G.M. THAKOR 8 CO NO. 17/AHD/2018 (IN IT(SS)A NO. 251/A HD/2017) 2011 - 12 KISHOR BABULAL DOSHI DCIT, CEN. CIR.1, BARODA ABZPD7270K G.M. THAKOR 9 1492/AHD/2017 2007 - 08 THE DCIT, CIR. - 1(1)(2), VADODARA M/S. ETHIO PLASTICS PVT. LTD. AAACE4587D S.N. SOPARKAR 10 IT(SS)A NO. 255/AHD/2017 2011 - 12 DCIT, CEN. CIR.1, BARODA SMT. VAISHALI K. DOSHI AGTPD0650Q G.M. THAKOR 11 CO NO. 16/AHD/2018 (IN IT(SS)A NO. 255/AHD/2017) 2011 - 12 SMT. VAISHALI K. DOSHI DCIT, CEN. CIR.1, BARODA AGTPD0650Q G.M. THAKOR 12 1464/AHD/2017 2010 - 11 DCIT, CIR. - 2(1)(1), BARODA M/S. TRANSPEK IN DUSTRY LTD. AAACT8639B 13 1433/AHD/2017 2009 - 10 DCIT, CIR. - 1(3), BARODA SMT. GEETABEN B. SHAH AGLPS9672F 14 1649/AHD/2017 2013 - 14 DCIT, PATAN CIRCLE, PATAN M/S. AJAY PROTECH PVT. LTD. AAJCA4095R SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 2 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 15 IT(SS)A NO. 246/AHD/2017 2009 - 10 DCIT, CEN. CIR.1 , BARODA SHRI KALPEN K. DOSHI ABOPD1482E G.M. THAKOR 16 IT(SS)A NO. 247/AHD/2017 2010 - 11 DCIT, CEN. CIR.1, BARODA SHRI KALPEN K. DOSHI ABOPD1482E G.M. THAKOR 17 CO NO. 19/AHD/2018 (IN IT(SS)A NO. 247/AHD/2017) 2010 - 11 SHRI KALPEN K. DOSHI DCIT, CEN. CI R.1, BARODA ABOPD1482E G.M. THAKOR 18 IT(SS)A NO. 248/AHD/2017 2011 - 12 DCIT, CEN. CIR.1, BARODA SHRI KALPEN K. DOSHI ABOPD1482E G.M. THAKOR 19 CO NO. 20/AHD/2018 (IN IT(SS)A NO. 248/AHD/2017) 2011 - 12 SHRI KALPEN K. DOSHI DCIT, CEN. CIR.1, BARODA ABOPD1 482E G.M. THAKOR 20 IT(SS)A NO. 249/AHD/2017 2012 - 13 DCIT, CEN. CIR.1, BARODA SHRI KALPEN K. DOSHI ABOPD1482E G.M. THAKOR 21 CO NO. 21/AHD/2018 (IN IT(SS)A NO. 249/AHD/2017) 2012 - 13 SHRI KALPEN K. DOSHI DCIT, CEN. CIR.1, BARODA ABOPD1482E G.M. THAKOR 22 1601/AHD/2017 2014 - 15 DCIT, CIR. 4(2), AHMEDABAD SHRI NIPAM RAMESHCHANDRA SHAH ACBPS8921M MEHUL PATEL 23 2403/AHD/2017 2011 - 12 ACIT, CIRCLE 2(2), AHMEDABAD THE AHMEDABAD DIST CO.OP. BANK LTD. AAAAT1067D ARTI N. SHAH 24 2380/AHD/2017 2013 - 14 ACIT, C IRCLE 2(1)(2), AHMEDABAD JINDAL WORLD WIDE LTD. AAACJ3816G G.M. THAKOR 25 1432/AHD/2017 2012 - 13 THE ITO, WD. - 1(2)(3), VADODARA M/S. D. J. PATEL & CO. AACFD4436B SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 3 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 26 IT(SS)A NO. 250/AHD/2017 2012 - 13 DCIT, CEN. CIR.1, BARODA SHRI CHETAN RAMESHCHANDRA JOG I AECPJ9657E G.M. THAKOR 27 1368/AHD/2017 2013 - 14 ACIT, CIR.2(1)(2), AHMEDABAD M/S. KARNAVATI CLUB LTD. AAACK7865Q 28 1370/AHD/2017 2011 - 12 ACIT, CIR.2(1)(2), AHMEDABAD M/S. LAXCON STEELS LTD. AAACL5064A H.V. VASA 29 1371/AHD/2017 2012 - 13 ACIT, CIR. 2(1)(2), AHMEDABAD M/S. LAXCON STEELS LTD. AAACL5064A H.V. VASA 30 1622/AHD/2017 2009 - 10 ACIT, CIR.2(1)(2), AHMEDABAD SHRI SAGAR YESWANTRAI MEHTA ACCPM8669B 31 IT(SS)A NO. 252/AHD/2017 2011 - 12 DCIT, CEN. CIR.1, BARODA SHRI MAHENDRA R. KANKARIA ADWPK76 48D G.M. THAKOR 32 IT(SS)A NO. 253/AHD/2017 2012 - 13 DCIT, CEN. CIR.1, BARODA SHRI MAHENDRA R. KANKARIA ADWPK7648D G.M. THAKOR 33 1783/AHD/2017 2010 - 11 ITO, WD.3(3)(2), AHMEDABAD SHRI KETAN RAMNIKLAL MEHTA AEVPM2649Q 34 1753/AHD/2017 2009 - 10 ACIT, CI RCLE 5(2), AHMEDABAD SHRI SHANKARLAL LALCHAND CHOWDHARY AHBPC6728R BIREN N. SHAH 35 3599/AHD/2015 2005 - 06 DY.CIT, CENT CIR - 2, BARODA JASHWINDER SINGH SETHI, BARODA ACBPS 2718 J 36 2529/AHD/2015 2006 - 07 ADDL.CIT RANGE - 1, AHMEDABAD CADILA PHARMACEUTICAL S LTD., AHD AAACC6251E S.N. SOPARKAR 37 114/AHD/2017 2012 - 13 DY.CIT, CIR2(1)(2), AHMEDABAD M/S.KRIBHA HANDICRAFTS PVT.LTD.,AHD AAECK2096H MANISH SHAH 38 115/AHD/2017 2013 - 13 DY.CIT, CIR2(1)(2), AHMEDABAD M/S.KRIBHA HANDICRAFTS PVT.LTD.,AHD AAECK2096H M ANISH SHAH 39 2825/AHD/16 2013 - 14 DY.CIT, CIR3(1)(2), AHMEDABAD RIDDHI STEEL & TUBE PVT.LTD., AHD AAACN5350K TUSHAR HEMANI 40 1525/AHD/2016 2007 - 08 DY.CIT, CIR6(1), AHMEDABAD SHRI ASHWIN BABULAL SHAH, AHMEDABAD ACKPS 0126P G.M. THAKOR 41 1406/AHD/2016 2012 - 13 ITO, WD - 4(2)(4), AHMEDABAD PARTHIV MANBARBHAI SHAH, AHMEDABAD AMEPS1343Q 42 130/AHD/2017 2012 - 13 ACIT, CIR5(2), AHMEDABAD BIMLADEVI SUBHAKARAN AGARWAL,AHD ACYPA9795N TUSHAR SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 4 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 HEMANI 43 830/AHD/2015 2010 - 11 ITO, WD - 1(1)(2),AHMEDABAD M/S.BNRITISH SUPER ALLOYS LTD.,AHD AABCB4556E 44 1495/AHD/2016 2011 - 12 DY.CIT, CIR2(1)(1), AHMEDABAD M/S.GSL NOVA PETROCHEMICALS PVT.LTD. AAACN5419K TUSHAR HEMANI 45 40/AHD/2017 2013 - 14 DCIT, MEHSANA CIRCLE,MEHSANA M/S.TIRUPATI (GUJ.)COTSPIN LTD.G'NAGAR AACCT2014 N S,N. DIVETIA 46 2714/AHD/2015 2010 - 11 ITO, WARD - 2(4), BARODA PRADEEPSHNAKAR B.JHA, BARODA ABTPJ2556N S.N. SOPARKAR 47 2715/AHD/2015 2011 - 12 ITO, WD - 2(4),BARODA PRADEEPSHNAKAR B.JHA, BARODA ABTPJ2556N S.N. SOPARKAR 48 2408/AHD/2015 2006 - 07 DCIT, CIR 4(1)(2),AHMEDABAD TORRENT PVT.LTD., AHMEDABAD AACCT5457B G.M. THAKOR 49 3088/AHD/2016 2008 - 09 DCIT, CIR3(1)(2), AHMEDABAD RAJPATH CLUB LTD. AAACR7379A G.M. THAKOR 50 3287/AHD/2016 2012 - 13 DCIT, CIR3(1), VADODARA M/S. OM CONSTRUCTION, VADODARA AABFO61 17H 51 2048/AHD/2015 2010 - 11 DY.CIT, CIRCLE - 8, AHMEDABAD SYMPHONY LTD., AHMEDABAD AACCS6739B 52 2750/AHD/2015 2011 - 12 ACIT, CIR - 3, BARODA SHRI INDRAVADAN AMBALAL PATEL, BARODA ACWPP0631L 53 3456/AHD/2016 2013 - 14 DCIT, CIR2(1)(4), AHMEDABAD GTPL HA THWAY PVT.LTD., AHMEDABAD AACCG6676M TUSHAR HEMANI 54 3558/AHD/2016 2009 - 10 DCIT, CIR1(2), VADODARA LAXMI ENTERPRISE, BARODA AACFL1033C MANISH SHAH 55 3294/AHD/2016 2012 - 13 ACIT, CIR - 5(3), AHMEDABAD LAXMANBHAI JIVRAJBHAI PATEL, AHD ABHPP3999H MANISH S HAH 56 1839/AHD/2013 2009 - 10 ACIT, CIRCLE - 1, BHAVNAGAR YADUNANDAN COTTON PVT. LTD., BHAVNAGAR AAACY2262 R TUSHAR HEMANI 57 IT(SS ) A 139/AHD/2016 2007 - 08 DY.CIT, CIRCLE - 2(4), AHMEDABAD GOVINDKUMAR HETARAM VARMA, AHD ABUPV9901E G.M. THAKOR 58 IT(SS ) A 13 8/AHD/2016 2006 - 07 DY.CIT, CEN.CIR - 2(4), AHD SHRI VOGINDKUMAR HETARAM VARMA ABUPV990IE SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 5 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 59 1789/AHD/2014 2009 - 10 ACIT, CIR.1, BHAVNAGAR RAMCHAND BHULCHAND RAJAI ABMPR4841D 60 1427/AHD/2014 2008 - 09 ITO, WD - 7(3), AHMEDABAD SURESHBHAI U.GADHECHA, AHMEDAB AD AAZPG 9771 D 61 1856/AHD/2014 2008 - 09 SURESHBHAI U.GADHECHA, AHD ITO, WARD - 5(2), AHMEDABAD AAZPG9771D 62 3674/AHD/2015 2012 - 13 ITO, WARD - 2(1)(1), AHMEDABAD ENDEAVOUR WEALTH MANAGEMENT P.LTD. AACCE1504C TUSHAR HEMANI 63 822/AHD/2017 2005 - 06 ITO, WARD - 1(1)(2), AHMEDABAD BISLERY INVESTMENT PVT.LTD.,AHMEDABAD AABCB6852D 64 CO NO. 62/AHD/2017(IN ITA NO.822/A/17) 2005 - 06 BISLERI INVESTMENT P.LTD. ITO, WD - 1(1)(2), AHMEDABAD AABCB6852D 65 3355/AHD/2015 2012 - 13 DCIT CIR1(1)(1),VADODARA M/S.ATLANTA E LECTRICALS PVT.LTD., VADODARA AABCA 6647B MANISH SHAH 66 IT(SS ) A 93/AHD/2016 2008 - 09 ACIT, CIR1(2), VADODARA LIBERTY PHOSPHATE LTD., VADODARA AAACL3600N SAKAR SHARMA 67 IT(SS ) A 95/AHD/2016 2010 - 11 ACIT, CIR1(2), VADODARA LIBERTY PHOSPHATE LTD., VADODAR A AAACL3600N SAKAR SHARMA 68 398/AHD/2017 2012 - 13 ITO, WD.7(2)(5), AHMEDABAD M/S.WESTERN GUM & CHEMICAL IND. NARODA AAPFS4468M S.N. DIVETIA 69 3326/AHD/2016 2013 - 14 DCIT, CIR - 3(1)(1), AHMEDABAD PG FOILS LTD., AHMEDABAD AAACP9274C 70 IT(SS ) A 96/AHD/2 016 2010 - 11 ACIT, CIR1(2), VADODARA M/S.SAYAJI HOTEL LTD. VADODARA AADCS2086A 71 682/AHD/2013 2005 - 06 ITO, WD - 9(4), AHMEDABAD SHRI ATUL K.SHAH, REPRESENTED BY MS.AMI AKZPS4055N 72 225/AHD/2017 2012 - 13 DCIT, ANAND CIRCLE, ANAND MEHUL JAGDISHCHANDRA P ATEL, ANAND ADRPP6875A MEHUL PATEL SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 6 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 73 223/AHD/2017 2012 - 13 DCIT, CIR1(2), BARODA M/S.PLASTICHEMIX INDUSTRIES,BARODA AABFP8519L 74 215/AHD/2016 2009 - 10 ACIT(OSD), RANGE - 1, AHD DESIGNMATE IND (PVT.)LTD., AHD AABCD7408F ANIL SHAH & KINJAL SHAH 75 3445 /AHD/2016 2013 - 14 DCIT, CIR2(1)(4), AHMEDABAD GUJ.MINERAL DEVELOPMENT CORPON.LTD. AAACG7987P S.N. SOPARKAR 76 3293/AHD/2016 2012 - 13 ACIT, CIR5(3), AHMEDABAD SHRI CHANDULAL PARBATBHAI PATEL, AHD AAWPP0054D MANISH SHAH 77 3292/AHD/2016 2013 - 14 ACIT, CIR 5(3), AHMEDABAD THE SARAGPUR CO - OP.BANK LTD.,AHD AAATT2465R S.N. DIVETIA 78 2002/AHD/2012 2008 - 09 ITO, WARD - 4(4), BARODA M/S.UTTAR GUJARAT VIJ CO.LTD., MEHSANA AAACU6551F MEHUL PATEL 79 820/AHD/2017 2013 - 14 ITO, (EXEMPT), WD - 2, AHD SHREE SATTAR TALUKA SARVAMANGAL TRUST ABFFS3695D 80 697/AHD/2015 2010 - 11 DCIT, CIR - 2(1)(1), AHMEDABAD GUJ.MINERAL DEVELOPMENT CORPON.LTD. AAACG7987P S.N. SOPARKAR 81 1803/AHD/2015 2011 - 12 DCIT CIR - 3(1)(2), AHMEDABAD SMT.MADHURI PRAIPKUMAR KAWADIA AEDPK8810M TUSHAR HEMAN I 82 3324/AHD/2016 2012 - 13 ITO, WD - 3(3)(14), AHMEDABAD SMT.JAMNABEN CHANDULBHAI PRAJAPATI,AHD BIHPP24276K 83 CO NO. 23/AHD/2017 (IN ITA 3324/A/16) 2012 - 13 JAMANABEN CHANDUBHAI PRAJAPATI ITO, WD - 3(3)(14), AHMEDABAD BIHPP4276K 84 1409/AHD/2016 2011 - 12 DCIT, CIRCLE - 4(1)(1), AHD M/S.SAFAL CONSTRUCTION PVT.LTD., AHD AACCS7461C G.M. THAKOR 85 1448/AHD/2017 2013 - 14 DCIT, CIRCLE1(2), AHMEDABAD RAMESHBHAI C.MODI, AHMEDABAD ABOPM4526A 86 998/AHD/2017 2013 - 14 CIT, CIR - 1(1)(1), AHMEDABAD BHAGWATI AUTOCAST LTD., AHMEDABAD AAACB4699K S,N. SOPARKAR 87 1324/AHD/2017 2011 - 12 ACIT, CIR4(1)(2), AHMEDABAD VIMALACHAL PRINT & PACK PVT.LTD., AHD AAACV7000Q SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 7 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 88 IT(SS ) A 211/AHD/2017 2008 - 09 ACIT, CEN.CIR - 2(4), AHMEDABAD SHRI SURESH PANCHHODBHAI PATEL, AHD ACTPP1167A 89 1813/AHD/2017 2013 - 14 ACIT CIR - 2(1)(2), AHMEDABAD LONSEN KIRI CHEMICAL INDUSTRIES LTD.AHD AADCM0897K TUSHAR HEMANI 90 1591/AHD/2017 2007 - 08 ITO, WARD - 1(3)(5), AHD SBI SUPERVISING OFFICIALS CO - OP.CR.SO.LTD. AACAS3596E MEHUL PATEL 91 1592/AHD/2017 2008 - 09 ITO,WARD - 1(3)(5),AHD SBI SUPERVISING OFFICIALS CO - OP.CR.SO.LTD. AACAS3596E MEHUL PATEL 92 1593/AHD/2017 2009 - 10 ITO,WARD - 1(3)(5),AHD SBI SUPERVISING OFFICIALS CO - OP.CR.SO.LTD. AACAS3596E MEHUL PATEL 93 1594/AHD/2017 2011 - 12 ITO,WARD - 1(3)(5),AH D SBI SUPERVISING OFFICIALS CO - OP.CR.SO.LTD. AACAS3596E MEHUL PATEL 94 1105/AHD/2017 2011 - 12 DCIT CIR - 1(1)(2), AHMEDABAD D.COM SYSTEMS LTD., AHMEDABAD AACCD4827H 95 1540/AHD/2017 2012 - 13 ITO, WARD - 1, GODHRA SHRI CHANDRAKANT H. SONAIYA, GODHRA AGYPOS37 25L 96 1329/AHD/2017 2009 - 10 ITO, WARD - 2(2)(2), AHMEDABAD SHRI KALPESH GANPATLAL PATEL, AHMEDABAD AEHPP5719E 97 IT(SS ) A 254/AHD/2017 2012 - 13 DCIT, CEN.CIRCLE - 1, BARODA SWATI M. KANKARIA, BARODA ADPPK6566M G.M. THAKOR 98 1700/AHD/2017 2014 - 15 DCIT, MEHSANA CIRCLE,MEHSANA M/S.VIMAL MICRONS LTD., MEHSANA AAACV6289M G.M. THAKOR 99 1697/AHD/2017 2014 - 15 DCIT, CIR1(1)(1), AHMEDABAD BLUETEX PVT.LTD., AHMEDABAD AAACB7703N 100 1623/AHD/2017 2010 - 11 DCIT, ANAND CIRCLE, ANAND M/S.ANUPAM INDUSTRIES LTD., ANAND AABCA9602Q MEHUL PATEL 101 1760/AHD/2017 2013 - 14 DCIT, CIR.4(1)(1), AHMEDABAD SINTEX INFRA PROJECT LTD. AANCS6027R 102 1698/AHD/2017 2013 - 14 DCIT, CIR - 1(1)(1), AHMEDABAD ARCOY INDUSTRIES (INDIA) PVT.LTD., AHD. AABCA2785J G.M. THAKOR 103 1699 /AHD/2017 2014 - 15 DCIT, CIR - 1(1)(1), AHMEDABAD ARCOY INDUSTRIES (INDIA) PVT.LTD., AHD. AABCA2785J G.M. THAKOR 104 1031/AHD/2017 2012 - 13 DCIT, CIR - 1(2), VADODARA SHRI YOGENDRA B.BHATT, BARODA AEIPB8717P SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 8 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 105 1038/AHD/2017 2012 - 13 CIT CIR - 2(1)(2), AHMED ABAD M/S.MACRO POLYMERS PVT.LTD., AHD. AABCM0462C S.N. SOPARKAR 106 IT(SS ) A 210/AHD/2017 2011 - 12 ACIT, CEN.CIRCLE - 2(4), AHD. VISHNUBHAI PUNJABHAI PATEL, AHD. ACTPP1158P 107 1556/AHD/2017 2010 - 11 ITO, WARD - 1(2)(5), VADODARA SHRI SANJAYKUMAR R.AGRAWAL, VADODARA AHWPA2906N 108 1056/AHD/2017 2012 - 13 DCIT, CIR - 4(1)(2), AHMEDABAD M/S.VMS INDUSTRIES LTD. AABCV7307H 109 1032/AHD/2017 2012 - 13 DCIT, CIR - 1(2), BARODA SHRI CHHANI NAGRIK SAHKARI BANK LTD. AAAAS1781K 110 ITA 1448/AHD/2018 2011 - 12 ITO, WARD - 3(3)(3), AHMEDABAD SHRI NITIN ISHWARBHAI PATEL ACCPP3726E 111 ITA 1446/AHD/2018 2015 - 16 ACIT, CIR.3(3), AHMEDABD SHRI HITESH C. AMBALIA ABGPA4264M 112 ITA 1115/AHD/2018 2013 - 14 DCIT, MEHSANA, CIR., MEHSANA M/S.PRIMA AUTOMATION (INDIA)P.LTD. AABCP6889 L 113 IT ( SS ) A 125/AHD/2018 2011 - 12 THE DCIT, CENT.CIR.2(4), AHMEDABAD SHRI KANUBHAI BABALDAS PATEL AJHPP2489A 114 IT ( SS ) A 143/AHD/2018 2012 - 13 DCIT, CENT.CIR.1(1), AHMEDABAD SHRI DAHYABHAI I. THAKKAR ABIPT1432G 115 ITA 1437/AHD/2018 2015 - 16 ITO, L UNAWADA, LUNAWADA M/S.THE KHANPUR VIBHAG MADHYAMIK SHALA KARMACHARI DHIREN & GRAHAK SAH. MAND.LTD. AACAT0824A 116 ITA 1442/AHD/2018 2015 - 16 DCIT, PANCHMAHAL CIR., GODHARA THE NAVDEEP CO - OP. CREDIT SOCIETY LTD. AAAAT3708K S,N. SOPARKAR 117 ITA 1441/AHD /2018 2015 - 16 DCIT, PANCHMAHAL CIR., GODHARA THE CITIZENS CREDIT CO - OP. SOCIETY LTD. AABAT7221Q S.,N. SOPARKAR 118 ITA 1124/AHD/2018 2009 - 10 DCIT, CENT.CIR.2(3), AHMEDABAD M/S.RAJ JAY INVESTMENT P.LTD. AAACR7471D HARDIK VORA 119 ITA 1590/AHD/2018 2015 - 16 ACIT, CIR.3(2), AHMEDABD M/S.SHIVANAND POLYMERS AADFS1811J 120 ITA 1278/AHD/2018 2013 - 14 ITO, WARD - 2, GODHRA THE COMMERCIAL CO - OP. CREDIT SOCIETY LTD. AAAAT5920B SD/ - SD/ - (MADHUMITA ROY) ( AMARJIT SINGH) JUDICIAL MEMBER PAGE 9 OF 9 ACCOUNTANT MEMBER ANNEXURE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD SR. NO. ITA NO. ASSTT. YEAR NAME OF APPELLANT NAME OF RESPONDENT PAN NAME OF AR - (SHRI/KUM/ SMT) ANNEXURE - 1 1 2 3 4 5 6 7 121 ITA 1335/AHD/2018 2012 - 13 ITO, WARD - 3(3)(10), AHMEDABAD HARESH DAHYALAL MODI - HUF AADHH4365N 122 ITA 1289/AHD/2018 2013 - 14 DCIT, CENT.CIR.1, VADODARA M/S.LUPIN ENTERPRISE AAEFL3622P 123 IT ( SS ) A 203/AHD/2018 2009 - 10 THE DCIT, CENT.CIR.1, BARODA SHRI DHAVAL D. PATEL AEKPP4961R 124 IT ( SS ) A 173/AHD/2018 2011 - 12 DCIT, CENT.CIR.2(4), AHMEDABAD SHRI PIYUSHBHAI BHARATBHAI PATEL AIFPP0950M 125 ITA 1111/AHD/2018 2015 - 16 ITO, WARD - 3(2)(10), AHMEDABAD M/S.VASANT LOGISTICS AAEFV9678D 126 ITA 1275/AHD/2018 2015 - 16 DCIT, PANCHMAHAL CIR., GODHARA M/S.THE SATYAPRAPRAKASH CO - OP. CREDIT SOCI ETY AACAT1567A