Income Tax Appellate Tribunal - Pune
M/S. A One Aniket Realities P.Ltd,, Pune vs Income-Tax Officer, Ward - (1) (1),, ... on 2 August, 2018
अिधकरण पुणे यायपीठ "बी" पुणे म
आयकर अपीलीय अिधकरण,
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
ी डी.
डी क णाकरा राव,ले
राव लेखा सद य,
सद य एवं ी िवकास अव थी,
अव थी याियक सद य के सम
BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM
Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst.
No. Year
1 1893/PUN/2012 ITO, Ward-1(2), Nashik Shri Sampat Namdeo 2009-10
Ghorpade,
P.No.10-11, S.No.791/1A,
Vishwas Bunglow,
Sadguru Nagar,
Nashik - 422 009
PAN : AHOPG2399B
2-3 863/PUN/2016 ITO, Ward-1(5), Shri Satyanarayan 2009-10
& CO Jalgaon Menichand Daga,
No.30/PUN/2016 Prop. Of Sudarshan Allied
Industries, 135,
Adarsh Nagar,
Jalgaon
PAN : AAMPD6601J
4 617/PUN/2017 ITO, Ward-6(1),Pune Shastri Constructions Pvt. 2012-13
Ltd.,
1404, Shukrawar Peth,
Near Badami Haud
Chowk,
Pune - 411 002
PAN : AACCS6001Q
5-6 1103/PUN/2017 ITO, Ward-1(1), Pune Aone Aniket Infracon Pvt. 2007-08
& CO Ltd.,
Nos.38/PUN/2018 Shop No.7, Laxmi Terrace,
Hissa No.1/2,
CTS No.905, Karvenagar,
Pune-411052
Maharashtra
PAN : AAGCA1261Q
7-8 1104/PUN/2017 ITO, Ward-1(1), Pune Aone Aniket Realties Pvt. 2007-08
& CO Ltd.,
Nos.39/PUN/2018 Office No.7,
Vedant Building, 1015,
Sadashiv Peth,
Pune - 411 030
PAN : AAGCA1260R
9 1143/PUN/2017 ITO, Ward-5, New Shri Rais Ahmed Amirmiya 2012-13
Panvel Patel,
House No.1046, At Owe,
Kharghar,
Dist. Raigad - 410210
PAN : BHEPP4938A
10 1199/PUN/2017 ITO, Ward-5, New Shri Arvind Dwarkadas 2011-12
Panvel Purohit,
Prop. M/s. Soham
Enterprises,
G-19, Sector-12,
Kharghar, Navi Mumbai,
Dist. Raigad - 410210
PAN :AAHPP6890L
11 1363/PUN/2017 ITO, Ward-2(4), Shri Rajesh Atmaram 2011-12
Aurangabad Sarkate,
Flat No.5 & 6,
Plot No.68, Payal
Apartment, Vidyanagar,
Jalna Road,
Aurangabad
PAN : AEOPS4108M
2
12-13 1376/PUN/2017 DCIT, Circle-2, Nashik Shri Rajnish Vasantrao 2014-15
& Nagarkar,
CO Plot No.4, Survey
No.34/PUN/2018 No.548/2A,
Manvata Cancer Clinic,
Mahamarg, Mumbai Agra
Road, Nashik - 422 002
PAN : AAKPN9216H
14 1378/PUN/2017 ITO, Ward-2(3), Nashik Shri Dinkar Dada Nikam, 2014-15
At Post Shivdi Ugaon,
Taluka Niphad,
Dist. Nashik - 422 303
PAN : AOAPN9177K
15 1392/PUN/2017 ITO, Ward-1(3), Shri Ramesh Ramkrishna 2013-14
Jalgaon Mahajan,
H.No.38030, Khalchi Aali,
Rotewada, Nashirabad,
Jalgaon - 425 309
PAN : BRMPM2388H
16 05/PUN/2018 ITO, Ward-2(3), Smt. Pratibha Rajendra 2012-13
Jalgaon Chaudhari,
Patil Wada, Behind SBI,
Waki Road, Jamner,
Dist. Jalgaon
PAN : AGYPC1217F
17-19 41 to ACIT, Circle-2, Nashik Samarth Arcades Pvt. Ltd., 2008-09
43/PUN/2018 Flat No. A-3, Ardar Co-op. 2009-10
Hsg. Soc., Besides Hotel 2010-11
Emerald Park,
Sharanpur Link Road,
Nashik - 422 002
PAN : AALCS1450N
20 44/PUN/2018 ITO, Ward-1, Ratnagiri Shri Gajanan Shankar 2009-10
Jadhav,
Super Bazar, Jawahar
Chowk, Rajapur,
Dist. Ratnagiri - 416702
PAN : AFZPJ8027L
21 128/PUN/2018 ACIT, Circle-6, Pune Sinto Engineering India 2012-13
Pvt. Ltd.,
Shop No.43-46,
Vastushree Complex,
Near Market Yard, Behind
Hyde Park, Bibvewadi,
Pune - 411 037
PAN AAPCS3981E
22 220/PUN/2018 ACIT, Circle-2, Image Industries (India) 2007-08
Kolhapur Pvt. Ltd.,
(Formerly Known as
Warana Food Products
Pvt. Ltd.),
A/P. Top Sambhapur,
Tal. Hatkanangale
Dist. Kolhapur
PAN : AAACW6880B
23 251/PUN/2018 ACIT, Circle-6, Pune Sunoray Solutions Pvt. 2013-14
Ltd.,
Plot No.17, Sadanand
Society, Singam Nagar,
Bibvewadi, Pune - 37
PAN : AAZPR9199L
24 449/PUN/2018 ITO, Ward & TPS, M/s. Tadeshwar 2013-14
Parbhani Automobiles,
H.No.1907, Ward No.17,
Tadeshwar Nagar,
Gangakhed Road,
3
Parbhani
PAN :AADFT8314R
25 550/PUN/2018 ITO, Ward-2, Dhule Pravin Jagannath Patil, 2010-11
21, Chandrartry Housing
Society, Gondur Road,
Deopur,
Dhule - 424001
PAN : ACLPP8421B
26 758/PUN/2018 ITO, Ward-4, Satara Shri Dattatray Sarjerao 2014-15
Dhamal,
AP/ Asawali,
Taluka Khandala,
Dist. Satara - 412802
PAN : AHHPD2620B
27 909/PUN/2018 ITO, Ward-2(2), Late Dharma Kautik 2005-06
Jalgaon Sandanshiv,
L/H. Sanjeev Dharma
Sandanshiv,
Plot No.10B, Surbhi
Colony, Amalner,
Jalgaon - 423401
Dist. Jalgaon
PAN : BOPPS3511C
अपीलाथ क ओर से / Appellant (s) by : Shri Pankaj Garg
यथ क ओर से / Respondent (s) by : Shri Abhay Avchat - Sl.No.1
Sl.No.3 (withdrawal letter)
None : Sl.No.2, 4-27
सुनवाई क तारीख / घोषणा क तारीख /
Date of Hearing : 02.08.2018 Date of Pronouncement: 02.08.2018
आदेश / ORDER
PER BENCH :
These bunch of appeals by the Revenue are against respective orders of the Commissioner of Income Tax (Appeals) for the assessment year/s mentioned in the title against the name of each of the said 24 assessees. Three assessees have filed Cross Objections in the appeals filed by the Department. The impugned order/s have been passed under different section/s of the Income-tax Act, 1961 (in short 'the Act').
These bunch of appeals filed by the Revenue relating to different assessees were heard together and are being disposed of by this consolidated order for the sake of convenience.4
2. The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with retrospective effect. As per the Circular (supra), the monetary limit of tax effect for filing appeals before the Tribunal by the Department has been raised to Rs.20 lakhs.
3. The learned Departmental Representative furnished a table giving the details of tax effect involved in each of the appeals mentioned in title and the tax effect in the captioned appeals is undisputedly below the monetary limit of Rs.20 lakhs. Without going into the merit of the issues raised in the captioned appeals, we find the adjudication on merits becomes an academic exercise as these bunch of appeals are deemed to be withdrawn/not pressed in accordance with the CBDT Circular dated 11.07.2018 (supra).
Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal/s with the requisite material indicating that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).
4. The assessees at Sl.Nos.3, 6 and 8 of the list have filed the Cross Objections arising out of ITA Nos.836/PUN/2016, 1103/PUN/2017 and 1104/PUN/2017 respectively. With reference to the assessee at Sl.No.3, Ld. Authorized Representative, Shri Sunil Ganoo filed a letter dated 02-08-2018 withdrawing the Cross Objection No.30/PUN/2016. Accordingly, the said CO No.30/PUN/2016 is dismissed as 'withdrawn'.
With regard to the Cross Objection Nos. 38 and 39/PUN/2018 at Sl.No.6 and 8 of the list, we find that the same merely supports the respective orders of CIT(A). Since the appeals of the Revenue are dismissed, the corresponding 5 Cross Objections are also dismissed as academic. To sum up, all these Cross Objections stand dismissed.
5. In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue numbering 27 (24 +3) are dismissed as withdrawn/not pressed.
6. In the result, all the appeals of the Revenue and Cross Objections by the respective assessees are dismissed.
Order pronounced in open Court on this 02nd day of August, 2018.
Sd/- Sd/- (िवकास अव थी /VIKAS AWASTHY) (डी. क णाकरा राव/D. KARUNAKARA RAO) याियक सद य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 02nd August, 2018.
Satish आदेश क ितिलिप अ!ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The concerned CIT (A)
4. The concerned Pr. CIT/CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "B" ब च, पुणे / DR, ITAT, "B" Bench, Pune.
6. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // व र िनजी सिचव/Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune