Income Tax Appellate Tribunal - Ahmedabad
Mahendra Chemicals,, Ahmedabad vs Department Of Income Tax on 16 December, 2015
IN THE INCOME TAX APPELLATE TRIBUNAL,
AHMEDABAD 'A-1' BENCH, AHMEDABAD
BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER
AND SHRI MANISH BORAD, ACCOUNTANT MEMBER
I.T.A. No.: 1753/Ahd/2015 & Others
Assessment Year: 2011-12
[As per Annexure-1 attached]
ACIT,
Circle-7 (2),
Ahmedabad (and 324 others, as per column 4 of list
attached as Annexure 1 to this order*) ......................Appellant
Vs.
M/s. Mahendra Chemicals,
B-1/127, GIDC Estate,
Naroda, Ahmedabad ...................Respondent
[PAN: AABFM 4908 L](and 324 others, as per
column 5 of the list attached as Annexure 1 to this order*)
And related 33 cross objections- as per list attached
[*related PAN numbers of the assessee and the related assessment years are set out
in Annexure 1 Col 6 and 3 respectively]
Revenue by Shri Dinesh Singh, Sr DR
Assessee(s) by None
सन
ु वाई क तार ख/ Date of Hearing 16/12/2015
घोषणा क तार ख /Date of Pronouncement 16/12/2015
ORDER
PER BENCH:
The present bunch of appeals is directed at the instance of the Revenue against different orders of the ld.CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 2 of 10 tax effect involved in all these appeals individually, by virtue of relief granted by the CIT(A) is less than Rs.10 lakhs, and therefore, in view of the CBDT Instruction bearing No.21/2015 dated 10th December, 2015, these appeals are not maintainable before the Tribunal. In this regard, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with notices only through the notice board.
2. The Co-ordinate Bench of the Tribunal has considered this aspect in the case of DCIT Vs. Soma Textiles & Industries Ltd., in ITA No.302/Ahd/2014, order dated 15.12.2015. The Tribunal has passed the following order on this issue:
"I.T.A. No.:302/Ahd/2014 Assessment year: 1994-95 Dy Commissioner of Income Tax Circle 8, Ahmedabad (and 250 others, as per column 4 of list attached as Annexure 1 to this order*) ..........Appellant Vs. Soma Textiles & Industries Limited .......Respondent [PAN: AADCS0405R](and 250 others, as per column 5 of the list attached as Annexure 1 to this order*) And related 7cross objections- as per list attached [*related PAN numbers of the assessee and the related assessment years are set outin Annexure 1 Col 6 and 3 respectively] Appearances by:
Dinesh Singh for the appellant GC Pipara for the assessee I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 3 of 10 Office bearers and Members of the ITAT Bar Association, Ahmedabad and other counsel representing various taxpayers as per list attached Date of concluding the hearing :December 15, 2015 Date of pronouncing the order :December 15, 2015 ORDER Per bench:
1. All these appeals are departmental appeals, filed by the Assessing Officers, under the Income Tax Act,1961, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioners (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed Rs 10,00,000 in each of these appeals. In the lead case, the issue involved is whether or not the learned CIT(A) was justified in deleting, vide his order dated 20th November 2013 and for the assessment year 1994-95, the penalty of Rs 7,43,060 imposed on the assessee under section 271(1)(c) of the Act. In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices only through the notice board.
2. It is in this background that we need to take note of a very pragmatic initiative, taken by the Central Board of Direct Taxes last week, for reducing litigation in direct taxes. Vide circular no. 21/ 2015 dated 10th December 2015, the Central Board of Direct Taxes has, inter alia, announced that, subject to certain exceptions- which are not relevant in the present context, henceforth, no departmental appeals will be filed against relief given by the CIT(A), before this Tribunal, unless the tax effect, excluding interest, exceeds Rs 10,00,000. What is even more important is that not only that such a taxpayer friendly measure will be implemented in all future tax litigation, even the pending appeals, wherever the tax involved in the appeals does not exceed Rs 10,00,000, shall not be pressed or withdrawn. In effect thus, irrespective of the year to which the departmental appeal before the Tribunal pertains, as long as such an appeal is pending before the Tribunal, this will be a legal nullity. The relevant extracts of the aforesaid circular are as follows:
I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 4 of 10
3. Henceforth, appeals/ SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: -
S No Appeals in Income-tax matters Monetary Limit (in Rs)
1. Before Appellate Tribunal 10,00,000/-
2. Before High Court 20,00,000/-
3. Before Supreme Court 25,00,000/-
It is clarified that an appeal should not be filed merely because the tax effect in a case exceeds the monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of the case.
4. For this purpose, "tax effect" means the difference between the tax on the total income assessed and the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issues against which appeal is intended to be filed (hereinafter referred to as "disputed issues"). However the tax will not include any interest thereon, except where chargeability of interest itself is in dispute. In case the chargeability of interest is the issue under dispute, the amount of interest shall be the tax effect. In cases where returned loss is reduced or assessed as income, the tax effect would include notional tax on disputed additions. In case of penalty orders, the tax effect will mean quantum of penalty deleted or reduced in the order to be appealed against.
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. lf, 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. 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 other words, henceforth, appeals can be filed only with reference to the I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 5 of 10 tax effect in the relevant assessment year. However, in case of a 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, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed. In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately.
3. So far as retrospective operation of this measure is concerned, the relevant portion of the CBDT circular is as follows:
10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/ not pressed........
4. It is in this backdrop that the we proposed to fix all these appeals for hearing and put the learned Departmental Representative to notice as to why all these appeals not be dismissed as non maintainable in the light of the circular no. 21/2015 dated 10th December, 2015. However, in all fairness to the revenue authorities, this proposal was subject to following conditions to safeguard their legitimate interests:
(a) In terms of paragraph 6 and 7 of the said circular, this dismissal will be without any prejudice to the rights of the revenue authorities to raise the same issue, in the case of the relevant assessee or any other assessee, as and when the tax effect involved in such litigation crosses the threshold limit for that assessment year. The relevant paragraphs of the CBDT circular, for ready reference, are as follows:
6. In a case where appeal before a Tribunal or a Court is not filed only on account of the tax effect being less than the monetary limit specified above, the Commissioner of Income-tax shall specifically record that "even though the decision is not acceptable, appeal is not being filed only I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 6 of 10 on the consideration that the tax effect is less than the monetary limit specified in this instruction". Further, in such cases, there will be no presumption that the Income-
tax Department has acquiesced in the decision on the disputed issues. The Income-tax Department shall not be precluded from filing an appeal against the disputed issues in the case of the same assessee for any other assessment year, or in the case of any other assessee for the same or any other assessment year, if the tax effect exceeds the specified monetary limits.
7. In the past, a number of instances have come to the notice of the Board, whereby an assessee has claimed relief from the Tribunal or the Court only on the ground that the Department has implicitly accepted the decision of the Tribunal or Court in the case of the assessee for any other assessment year or in the case of any other assessee for the same or any other assessment year, by not filing an appeal on the same disputed issues. The Departmental representatives/counsels must make every effort to bring to the notice of the Tribunal or the Court that the appeal in such cases was not filed or not admitted only for the reason of the tax effect being less than the specified monetary limit and, therefore, no inference should be drawn that the decisions rendered therein were acceptable to the Department. Accordingly, they should impress upon the Tribunal or the Court that such cases do not have any precedent value. As the evidence of not filing appeal due to this instruction may have to be produced in courts, the judicial folders in the office of CsIT must be maintained in a systemic manner for easy retrieval
(b) The revenue authorities will have the liberty to approach this Tribunal, upon necessary verifications, to recall the dismissal of appeals and seek restoration of the same in the cases in which it can be demonstrated that the appeals are covered by the exceptions set out in paragraph 8 of the said circular which states as follows:
I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 7 of 10
8. Adverse judgments relating to the following issues should be contested on merits notwithstanding that the tax effect entailed is less than the monetary limits specified in para 3 above or there is no tax effect:
(a) Where the Constitutional validity of the provisions of an Act or Rule are under challenge, or
(b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or
(c) Where Revenue Audit objection in the case has been accepted by the Department, or
(d) Where the addition relates to undisclosed foreign assets/ bank accounts.
5. Shri Pipara, learned counsel for the assessee, took us through the CBDT circular to demonstrate as to how, in the light of this CBDT circular, the appeal should be dismissed as withdrawn. Learned Departmental Representative very fairly did not oppose the action proposed by this Tribunal, in principle, but has requested that the legitimate interests of the revenue authorities be suitably protected so as the appeals which are ultimately found to be not covered by the provisions of the aforesaid circular are reinstated and decided on merits. He also submits that it is humanly impossible to verify tax effect in all these cases, and seeks time so as to call for a report from the Assessing Officer concerned. He also submits that in the cases of composite orders involving more than one assessment year in the case of a single assessee, even if tax effect is less than Rs 10,00,000 is certain assessment years, the appeals are to be filed for all the years nevertheless. In addition to the materially similar arguments in support of all these cases being covered by the CBDT circular, having been made by a large number of learned counsel, a few other points were also made. Shri Devatia submits that the expression 'composite order' is not defined in the circular and in any case it is not relevant for dismissal of appeals, as it is restricted only to filing of appeals. Shri Tushar Hemani submits that while there are no issues with respect to the cross objections, which only support the conclusions arrived at by the CIT(A), the dismissal of the cross objections could damage interests of the assessee in the cases involving substantive grounds. Shri Sanjay Shah submitted that in some of the cases, even I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 8 of 10 appeal documents are not served on the respondent assessees and, as such, the assessee's rights to file the CO are adversely affected by dismissal of appeals. Ms Urvashi Shodhan points out that in one of the cases, listed at item no. 93, the assessee has also filed a cross objection but the same is not listed before us. It is pointed out that the CO has an independent ground which requires adjudication on merits. We, however, see no need to deal with this aspect of the matter at this stage as the CO is not listed before us. Similarly, other issues raised before us, as set out above, are somewhat hypothetical at this stage. As for the apprehensions raised by the learned Departmental Representative, suffice to say in the event any specific cases having been wrongly included in this bunch of appeals, the same will be recalled in accordance with the law. Learned Departmental Representative is at liberty to point out the specific cases, if any, for appropriate remedial action.
6. While we have checked and rechecked each case individually and we are satisfied that in none of these cases tax effect involved is not more than Rs 10,00,000, we accept that human errors are possible and no such error should be allowed to prejudice legitimate interests of the revenue. The liberty is, therefore, specifically granted to the Assessing Officers to approach this Tribunal in case there are any cases, inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 10,00,000, so that the related appeals can be recalled for adjudication on merits.
7. In view of the above discussions, as also bearing in mind entirety of the case, we deem it fit and proper to dismiss all these appeals as non maintainable. Without any prejudice to the generalities of the legal rights of both the parties, this dismissal is specifically subject to the liberty granted to the revenue authorities in terms of the assurances in the paragraphs 4 and 6 above.
8. We have also noted that in seven of the cases, as a result of the appeals having been filed by the revenue, the assessees have also filed the cross objections. However, the right to file a cross objection arises only when the appeal filed by the other party is admitted, and, in a situation in which the appeal itself is held to non maintainable, the very foundation for the cross objection ceases to hold good in law. As the appeals are found to be non maintainable and as the cross objections arise only as a result of these appeals, these cross I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 9 of 10 objections also dismissed. In any case, all these cross objections merely support the conclusions arrived at by the CIT(A), donot raise any grievance requiring adjudication by us and are, therefore, required to be dismissed as infructuous. All the cross objections are, therefore, dismissed.
9. As we part with these appeals, we would like to place on record our appreciation for the information regarding the issuance of the CBDT circular having been quickly circulated by www.itatonline.org. Within a day of the CBDT circular having been issued, www.itatonline.org was able to put this information in public domain and also send the intimation emails to everyone who has opted to be in their database. It is really amazing as to how some public spirited people, like ITAT Bar Association Mumbai, can do such of selfless service without any monetary consideration and for such a noble cause. We must also place on record our deep appreciation for the registry and the office staff members who virtually worked entire weekend to segregate all these appeals and ensure that all the necessary ground work was done quickly. We also place on record our deep appreciation for the cooperation and active involvement of Shri Chandra, Principal Chief Commissioner of Income Tax (Gujarat), in this special drive to clear the cases covered by the new CBDT initiative, and, to Shri Tushar Hemani President and his colleague Members of the ITAT Bar Association, Ahmedabad, for their active cooperation and involvement in the whole process. It is because of the able leadership of, and the quick initiative taken by, the Hon'ble Vice President Shri Agarwal and Hon'ble President Justice Sud, and their active support and guidance, that it has been possible for our benches to identify and take up all these appeals so as to bring a sigh of relief to thousands of taxpayers that the relief granted to them by the first appellate authority has reached finality.
10. It is indeed heartening to note that in one stroke, the Government has not only prevented, but withdrawn, thousands of appeals before this Tribunal and before Hon'ble High Courts. In Ahmedabad benches and E-Court alone, as a result of this laudable initiative, almost 1,500 such appeals are listed for hearing this week, and will hopefully go off ITAT pendency dockets. We are sure this will allow everyone to concentrate on really important work and contribute to speedier resolution of serious and more important tax litigation. In an environment in which retrospectivity was attached only to the taxation and not to tax reliefs or concessions, such a paradigm shift in I.T.A. No.:1753/Ahd/2015 & others Assessment year: 2011-12 Page 10 of 10 approach is unprecedented and possibly a game changing initiative heralding a new era in thoughtful litigation management.
11. In the results, all the 251 appeals as also all the 7 cross objections are dismissed. Pronounced in the open court today on 15th day of December, 2015."
3. Respectfully following the order of the Tribunal cited supra, we also dismiss all these appeals before us in the same term as laid down by the Tribunal in the above order. In view of the above, all the appeals and respective cross-objections are dismissed.
3.1 In the result, all the 325 appeals as also all the 33 cross objections are dismissed.
Pronounced in the open court today on 16th day of December, 2015.
Sd/- Sd/-
Manish Borad Shailendra Kumar Yadav
(Accountant Member) (Judicial Member)
Dated: the 16th day of December, 2015.
Copies to: (1) The appellant (2) The respondent
(3) CIT (4) CIT(A)
(5) DR (6) Guard File
By order
//TRUE COPY//
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad
IN THE INCOME TAX APPELLATE TRIBUNAL,
AHMEDABAD BENCHES, AHMEDABAD
Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN
Year
Annexure-1
Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 1 1753/Ahd/2015 2011-12 Jt.CIT,Range-3, Ahmedabad Mahendra Chemicals AABFM4908L 2 1729/Ahd/2015 2008-09 ITO, Wd-1(1), Ahmedabad Aaspass Multimedia Ltd. AABCA3153A 3 2525/Ahd/2015 2009-10 DCIT, Valsad Circle, Valsad Valsad Sahakari Khand Udyog Mandli AAAAV0543Q Ltd., Valsad 4 1920/Ahd/2015 2011-12 DCIT, Cir-6(Now Cir.2(3), Surat Smt. Sagunaben D. Chauhan AAVPC8648K 5 1733/Ahd/2015 2010-11 DCIT(OSD) Range-1, Ahmedabad Anoli Holdings Pvt. Ltd., Ahmedabad AABCA2583L 6 1819/Ahd/2015 2008-09 ITO, Wd-8(4), Ahmedabad Zydus Infrastructure Pvt. Ltd. AAACZ0629H 7 1826/Ahd/2015 2011-12 DCIT, Circle4(1)(2), Ahmedabad Texspin Bearings Ltd. AACT5725G 8 1810/Ahd/2015 2011-12 DCIT Circle 4(1)(1), Ahmedabad Yogeshwar Healthcare Ltd. AAACY0730G 9 1805/Ahd/2015 2011-12 ACIT Circle-1, Baroda Dwarkadas P. Patel ACQPP7191M 10 1808/Ahd/2015 2009-10 ITO, Wd-2(1)(4), Ahmedabad Meteor Satellite Pvt. Ltd. AAACM 9909R 11 1806/Ahd/2015 2011-12 ACIT, BK Circle, Palanpur Kanodar Co-op.Credit society Ltd. AAAAT6767C 12 1812/Ahd/2015 2008-09 ITO, Vapi Wd-4, Daman Jalaram Plast Pack, Nani Daman AAEFJ3685L 13 2856/Ahd/2013 2011-12 ACIT, CC 2(4), Ahmedabad Rajesh Balwant Gohil, Jharkhand ACVPG 3965H 14 2246/Ahd/2014 2010-11 DCIT, Mehsana Circle, Mehsana M/s. Gujarat Spices & Oil Seeds AAAAG 2116 L Growers Co op union ltd, A'bad 15 2253/Ahd/2014 2007-08 ITO, Ward 3(3), Surat Shri Murarilal Ratanlal Agarwal, Surat ABKPA 5609 G 16 2402/Ahd/2014 2009-10 DCIT, Circle-7, Ahmedabad M/s. V. Haribhai & Co., Ahmedabad AABFV 3763 A 17 2295/Ahd/2014 2010-11 ITO, Ward-4(2), Ahmedabad Kalika Buildcon Pvt Ltd, Ahmedabad AACCK 3275 G 18 2478/Ahd/2014 2011-12 ACIT, Circle-1(2), Baroda M/s. Aries Hotels Limited, Vadodara AABCA 6743 N 19 2832/Ahd/2014 2009-10 DCIT, Kheda Circle, Nadiad M/s. Apex Constructions, Kapadwanj AAEFA 1295 P 20 2624/Ahd/2014 2005-06 ITO, Ward-8(2), Ahmedabad Sonika Granites Pvt Ltd, Ahmedabad AAHCS 8646 L 16.12.2015 Page 1 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 21 2515/Ahd/2014 2006-07 ACIT, Circle-9, Surat M/s. Ruchi Exports, Surat AADFR 0705 Q 22 3479/Ahd/2014 2011-12 DCIT, Cir-1(1)(1), Ahmedabad M/s. Bluecoat Pvt Ltd, Ahmedabad AAACB 7703 N 23 IT(SS)A 430/Ahd/2013 2009-10 ACIT CC-1(4), Ahmedabad Chetan Jayantilal Karia, Ahmedabad AEMPK2511C 24 IT(SS)A 429/Ahd/2013 2009-10 ACIT,CCircle-1, Baroda Praful K. Mistry, Baroda ADAPM2004M 25 2691/Ahd/2013 2010-11 ITO, Wd-3(4), Surat Tushar A. Sanghvi HUF, Surat AAFHS7515B 26 2718/Ahd/2013 2005-06 ITO, Wd-8(1), Ahmedabad Saurashtra Suppliers & Contractors P. AAHCS0476Q Ltd., Ahmedabad 27 2797/Ahd2013 2006-07 ITO, Wd-10(1), Ahmedabad Late Lilavatiben Atmaram Shah, AJYPS8743D Ahmedabad 28 2812/Ahd/2013 2006-07 ITO, Wd-11(4), Ahmedabad Ganeshmal Sagarmal HUF, Ahmedabad AACHG 5086J 29 IT(SS)A 434/Ahd/2013 2004-05 DCIT(OSD)-1, Circle,4 Ahmedabad Meghmani Industries Ltd., Ahmedabad AABCM0535G 30 2844/Ahd/2013 2005-06 ITO, Wd-2(2), Surat Sri Amrishkumar Ghanshyamdas AAOPN0913B Narang, Surat 31 2843/Ahd/2013 2007-08 ACIT, Circle-2, Surat M/s Prime Co-op. Bank Ltd., Surat AAAAP0057G 32 2854/Ahd/2013 2005-06 ACIT, Crcle-5, Surat Asfaque Haji Yunus Noorani AAOPN 6148A 33 IT(SS)A 440/Ahd/2013 2008-09 ACIT CC 2(4), Ahmedabad Dwarkesh Restaurant P. Ltd., AABCD3927B Ahmedabad 34 IT(SS)A 441/Ahd/2013 2010-11 ACIT CC 2(4), Ahmedabad Dwarkesh Restaurant P. Ltd., AABCD3927B Ahmedabad 35 3333/Ahd/2015 2011-12 ITO, Ward 3(3)(1), Ahmedabad Shri Bhavchand T. Savalia, Ahmedabad AIWPS 7359 G 36 3282/Ahd/2015 2008-09 DCIT, Valsad Circle, Valsad Rakesh Kantilal Mehta, Valsad ACSPM 1332 P 37 2972/Ahd/2015 2009-10 ACIT, Circle-2, Bharuch Shri Satishkumar Ravjibhai Patel, ADZPP 8136 C Narmada 38 2973/Ahd/2015 2010-11 ACIT, Circle-2, Bharuch Shri Satishkumar Ravjibhai Patel, ADZPP 8136 C Narmada 16.12.2015 Page 2 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 39 2974/Ahd/2015 2011-12 ITO, Ward-2(3), Bharuch Shri Satishkumar Ravjibhai Patel, ADZPP 8136 C Narmada 40 3264/Ahd/2015 2012-13 ITO, Ward-1(3)(4), Ahmedabad Shri Parag Mohta, Ahmedabad AAZPM 1736 A 41 3234/Ahd/2015 2010-11 DCIT, Circle-4(1)(1), Ahmedabad M/s. Stovec Industreis Ltd, Ahmedabad AABCS 7223 D 42 2766/Ahd/2015 2011-12 DCIT, Circle-1(2), Baroda Shri Pushpaksingh D Chavan, Baroda ABIPC 0606 K 43 2731/Ahd/2015 2011-12 ITO, Ward 1(1)(1), Ahmedabad M/s. Agranil Marketing Ltd, AABCA 3122 F Ahmedabad 44 3004/Ahd/2015 2012-13 DCIT, Central Circle-2, Baroda M/s. Comed Chemicals Ltd, Baroda AABCC 0242 N 45 3003/Ahd/2015 2010-11 DCIT, Central Circle-2, Baroda M/s. Comed Chemicals Ltd, Baroda AABCC 0242 N 46 3361/Ahd/2015 2012-13 ACIT, Circle 1(1)(2), Baroda M/s. Frohberg Builders Ltd, Baroda AAACF 3162 D 47 90/Ahd/2013 2008-09 DCIT, Anand Circle, Anand Anupam Industries Ltd., Anand AABCA 9602Q 48 213/Ahd/2015 2010-11 ITO Wd 3(3)(5) Ahmedabad Sonali Kalpeshkumar Patel, AAWPP1102C Ahmedabad 49 214/Ahd/2015 2010-11 ITO Wd-3(3), Ahmedabad Smt. Sudhaben D. Patel AKJPP8778R 50 119/Ahd/2013 2009-10 ACIT, Vapi Circle, Vapi Dutta Developers AACFD0228R 51 103/Ahd/2013 2007-08 ITO, Vapi Ward-4, Nani Daman Twina Polyplast, Nani Daman AADFT7341L 52 26/Ahd/2013 2005-06 DCIT, Patan Circle,Patan M/s Hasmukhram Prabhuram AABFH6856J 53 591/Ahd/2013 2007-08 DCIT, Circle-2(4), Ahmedabad Mangal Cotton Mills P. Ltd. AABCM0470G 54 2760/Ahd/2013 2009-10 ITO, Wd-8(3), Ahmedabad Rajiv Ramanlal Patel, Ahmedabad ABBPP2578G 55 IT(SS)A 442/Ahd/2013 2007-08 ITO, Wd-8(3) Surat Radheshyam V. Patel AEDPP 0925Q 56 2845/Ahd/2013 1995-96 ITO, Wd-2(1), Surat Shyamjibhai L. Thumar, Surat AAIPT4575H 57 2730/Ahd/2013 2010-11 ITO, Wd-8(4), Ahmedabad Zoetic Ayurvedics P. Ltd. AAACZ1407D 58 7222/Ahd/2013 2005-06 DCIT, Bharuch Circle, Bharuch Gujarat Fusion Glass Ltd., Bharuch AAACG8435A 59 2719/Ahd/2013 2003-04 ITO, Wd-2(2), Baroda Nilo Plast AABFN5987C 16.12.2015 Page 3 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 60 2769/Ahd/2013 2009-10 ACIT, Circle-9, Surat Surbhi Gems, Surat AAJFS6821L 61 70/Ahd/2014 2009-10 ACIT, Circle 6, Surat Sarla Rajkumar Verma, Surat AICPV7936L 62 44/Ahd/2014 2009-10 ACIT, Circle-4, Surat Rivaa Exports Ltd. Surat AAACE8331P 63 46/Ahd/2014 2009-10 ITO, Wd-5(4), Surat Smt. Urvashiben Bipinchandra ABTPP8251E Pashubhaiwala 64 43/Ahd/2014 2010-11 ACIT, Circle-4, Surat Jain Swetamber Murtipujak Sangh, AABTS2656K Surat 65 140/Ahd/2014 2009-10 ACIT,Circle-5, Ahmedabad M/s Rajratna Fasteners Pvt. Ltd. AACCR7873B 66 80/Ahd/2014 2010-11 DCIT, Circle-6, Ahmedabad M/s Flu-Tef Industries AAAFF 4911D 67 390/Ahd/2014 2007-08 ACIT, CC-2(4), Ahmedabad Vax Housing Finance Corporation Ltd. AABCV 4001G 68 391/Ahd/2014 2008-09 ACIT,CC-2(4), Ahmedabad Vax Housing Finance Corporation Ltd. AABCV 4001G 69 392/Ahd/2014 2006-07 ACIT, Anand Circle, Anand Emtici Engineering Ltd. AAACF4642F 70 82/Ahd/2014 2010-11 DCIT, Circle-8, Ahmedabad SCI International Securities Ltd. AAGCS2303F 71 2916/Ahd/2013 2011-12 DCIT CC-2(1), Ahmedabad Sanjay Kantibhai Savalia, Ahmedabad ACWPS 4720K 72 IT(SS)A 453/Ahd/2013 2010-11 DCIT, CC-2(1), Ahmedabad Sanjay Kantibhai Savalia, Ahmedabad ACWPS 4720K 73 111/Ahd/2015 2007-08 ITO,Wd-7(1)(4), Ahmedabad Jaydeep Mafatlal Patel AOEPP2045N 74 88/Ahd/2015 2011-12 ITO Ward-2, Anand Ode Nagrik Credit Co-op. Society Ltd. AAATT4181D 75 432/Ahd/2013 2008-09 ITO, SK Wd-1,Himatnagar Subhashchandra Manilal Shah ABEFS 9242B 76 2789/Ahd/2013 2009-10 DCIT,Circle-1, Ahmedabad Anil Nutrients Ltd., Ahmedabad AAGCS5565F 77 1906/Ahd/2013 2009-10 DCIT, Circle-8, Ahmedabad. Shital Industries P. Ltd. AACCS7415G 78 2982/Ahd/2013 2010-11 DCIT Circle-4 Ahmedabad Manish P. Kiri, Ahmedabad AAACM9909R 16.12.2015 Page 4 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 79 3078/Ahd/2013 2009-10 ACIT Anand Circle, Anand S. K. Finance & Investment Co. Anand AAJFS2689A 80 2985/Ahd/2013 2009-10 DCIT (OSD)-1Cir-4 Ahmedabad Jasubhai Jewellers Pvt. Ltd. Ahmedabad AABCC8395G 81 3092/Ahd/2013 2010-11 ITO,Wd-8(4), Ahmedabad Veronica Construction P.Ltd. AABCV 3849G 82 3132/Ahd/2013 2007-08 ITO Wd 8(3), Ahmedabad Shivalik Buildwell P.Ltd., Ahmedabad AABCP1802H 83 3047/Ahd/2013 2011-12 ITO (Intl.Taxn)-II, Ahmedabad Akrosh Consultants P. Ltd.,Ahmedabad AABCA2593E 84 3038/Ahd/2013 2009-10 ACIT (OSD) Cir-10, Ahmedabad Virendra A. Patel, Ahmedabad AAVPP8848A 85 2920/Ahd/2013 2005-06 DCIT, Bharuch Circle, Bharuch Harishbhai Madhabhai Patel, Panoli ABEPP 8746K 86 2919/Ahd/2013 2009-10 ITO, Wd 2(1), Baroda Bhagwatiben P. Rai, Baroda ACLPR9567N 87 IT(SS)A 454/Ahd/2013 2010-11 DCIT, CC-2(1), Ahmedabad Paresh Nanubhai Gajera, Ahmedabad ABNPG 1713A 88 142/Ahd/2015 2006-07 ITO, Wd-2(2)(1), Ahmedabad Apex Dyes & Intermediates, AADFA 2959F Ahmedabad 89 272/Ahd/2015 2010-11 ITO, SK Wd-2, Himatnagar Nrupansh A. Patel AOCPP 8575P 90 89/Ahd/2015 2010-11 DCIT, Anand Circle, Anand Rotomotive Powerdrives India Ltd. AADCR3368J 91 96/Ahd/2015 2011-12 ITO Wd-2(1)(3), Baroda Sameer E-Clipse (Products) P. AAGCS 7973R Ltd.,Baroda 92 1951/Ahd/2014 & 2011-12 ACIT, CC-1, Baroda Shri Rajesh M. Vachhani AAVPV7650C 93 2669/Ahd/2014 & 2009-10 ITO, Ward-2(2), Baroda Shri Pranbhai Lavjibhai Chhaniara ABEPC7175M 94 1942/Ahd/2014 2005-06 ITO, Ward-1(4), Surat M/s. Priyank Cords and Tassels P. Ltd. AACCP6896L 95 1943/Ahd/2014 2006-07 ITO, Ward-1(4), Surat M/s. Priyank Cords and Tassels P. Ltd. AACCP6896L 96 ITA No. 170/Ahd/2014 2006-07 Dy.CIT, Circle-1, Ahmedabad M/s. Astral Poytechnik Pvt. Ltd. AABCA2951N 16.12.2015 Page 5 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 97 ITA No. 272/Ahd/2014 2010-2011 ITO, Ward-5(1),Baroda Shree Kashi Vishwanath Mahadev AABTS2216F Mandir 98 ITA No. 160/Ahd/2014 2008-09 ACIT, Circle-2, Surat M/s. Aim Communications AALFA0629E 99 ITA No. 156/Ahd/2014 2006-07 ITO, Ward-2(2), Surat Smt. Gitaben N. Kapadia AAUPK4396H 100 ITA No. 240/Ahd/2014 2005-06 ITO., Ward-1(2), Ahmedabad Bhumi Impex Pvt. Ltd. AAACB7831P 101 ITA NO. 158/Ahd/2014 2009-10 ITO, Ward-2(4), Surat Shri Rajeshkumar P. Jariwala AHPPJ6097C 102 ITA NO. 134/Ahd/2014 2009-10 ITO, Ward-6(2), Ahmedabad Shri Kesharbhai Manjibhai Jesani AAKPJ6446R 103 ITA NO. 164/Ahd/2014 2008-09 ACIT, Circle-II, Ahmedabcad Shri Pankaj Khumchand Jain AAQPJ7861C 104 IT(SS)A 42/Ahd/14 2003-04 ITO., Ward-2(2), Surat Shri Amit N. Kapadia AKDPK2449J 105 ITA No. 155/Ahd/2014 2006-07 ITO., Ward-2(2), Suat Shri Amit N. Kapadia AKDPK2449J 106 IT(SS)A No. 46/Ahd/14 2006-07 ITO Ward-7(3), Ahmedabad Kamlesh Somabhai Prajapati ABVPP8911B 107 ITA NO. 206/Ahd/2014 2009-10 ACIT(OSD), Range-1, Ahd. M/s. C.Doctor India Pvt. Ltd. AAACI3673A 108 ITA No. 101/Ahd/2014 2006-07 Dy. CIT, Circle-4, Ahmedabad Frontline Corporation Ltd. AAACE2403M 109 ITA No. 154/Ahd/2014 2006-07 ITO, Ward-2(2), Surat Mrs. Premilaben A Jariwala AALPJ 9580F 110 IT(SS)A NO. 47/Ahd/14 2006-07 ITO, Ward-7(3), Ahd. Nisha Pankaj Prajapati ANJPP8848F 111 834/Ahd/2015 2010-11 ACIT, Vapi Circle, Vapi M/s. Alidhara Texspin Engineers AAIFA2434N 112 2581/Ahd/2015 2008-09 DCIT, Circle 3(3), Surat Shri Jayesh Rameshchandra Gandhi ABKPG0796Q 113 2580/Ahd/2015 2011-12 ACIT, Circle 1(1)(1), Surat Shri Marugan Muttaiah Madasamy AAMPM6642E 114 2579/Ahd/2015 2011-12 ACIT, Circle 1(1)(1), Surat M/s. Empire Motors Pvt. Ltd. AAACE5123F 115 2577/Ahd/2015 2011-12 ITO, Ward2(2)(4), Surat M/s. Siddhi Vinayak Estate ABLFS9456L 116 2422/Ahd/2015 2009-10 DCIT, Circle-2(1)(1), Ahmedabad M/s. GSP Crop Science Pvt. Ltd. AAACG7984Q 117 2470/Ahd/2015 2012-13 ITO, Ward-1, Mehsana Shri Bharat Abherajbhai Chaudhary ADDPC6609H 118 2471/Ahd/2015 2012-13 ITO, Ward-1, Mehsana Shri Gunavant Bhogilal Patel AGWPP5715F 119 3152/Ahd/2015 2012-13 DCIT, Circle-3(1)(2), Ahmedabad M/s. RBZ Jewellers Pvt. Ltd. AADCR9484R 16.12.2015 Page 6 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 120 3243/Ahd/2015 2010-11 ITO, Ward-1, Palanpur M/s. Patel Jethalal & Parshottamdas & AAEFP3218M Co.
121 2295/Ahd/2015 2011-12 ITO, Ward-4, Gandhinagar Sonic Technology (India) INC AARFS3913K 122 2306/Ahd/2015 2011-12 ITO, Ward 3(2)(6), Ahmedabad M/s. Arpan Aromatics AALFA3875G (New) & ITO Ward 6(4), Ahmedabad (Old) 123 2459/Ahd/2015 2008-09 DCIT, Circle-4(1)(1), Ahmedabad Usha Compressors Pvt. Ltd. AAACU3349R 124 2252/Ahd/2015 2008-09 ACIT, Anand Circle, Anand Emtici Engineering Ltd. AAACE4642F 125 2253/Ahd/2015 2009-10 ACIT, Anand Circle, Anand Emtici Engineering Ltd. AAACE4642F 126 2154/Ahd/2013 2008-09 ITO, Wd 1(2), Ahmedabad Bara Machines Pvt. Ltd. AABCB 8696F 127 2194/Ahd/2013 2006-07 ACIT, Circle 5, Ahmedabad Ravjibhai M. Patel ACMPP1986G 128 2193/Ahd/2013 2009-10 ACIT, Circle-5, Ahmedabad Pearl Stockholding P. Ltd. AAECP0788K 129 2192/Ahd/2013 2006-07 ACIT, Circle-5, Ahmedabad Omkar Textile Mills P. Ltd. AAACO2424M 130 2181/Ahd/2013 2008-09 DCIT (OSD) Range-1, Ahmedabad Bhagwati Sperocast Pvt. Ltd. AABCB 7709G 131 1844/Ahd/2013 2009-10 ITO, Wd-5(4), Surat Sushil Meghraj Kewlani ATTPK7820M 132 1850/Ahd/2013 2004-05 ACIT, Circle6, Surat Heenaben Hitendrabhai Nanavati AAMPN 4781F 133 2131/Ahd/2013 2007-08 ACIT, Cir-3, Surat Boney Niranjanbhai Desai ACYPD 8194Q 134 2132/Ahd/2013 2006-07 ACIT, Cir-3, Surat Shruta Krishnakant Patel ABOPJ 2393J 135 2133/Ahd/2013 2006-07 ACIT, Cir-3, Surat Smt. |Sushilaben H. Jariwala ABOPJ 2393J 136 2137/Ahd/2013 2006-07 ITO, Ward-2(6), Baroda Tejas Dilipbhai Chokshi ACWPC 3216A 137 2310/Ahd/2013 2004-05 ITO, Ward 9(2), Surat Jayantibhai V. Lakhani AADPL 3843P 138 2278/Ahd/2013 2009-10 ITO, Ward 5(2), Baroda Nisha Deepak Popat ADFPP 0267L 139 2314/Ahd/2013 2008-09 ACIT, Circle 11, Ahmedabad Falgun Shirishchandra Sheth AFBPS 1534H 140 ITA No. 223/Ahd/14 2005-06 ITO, Ward-2(4), Ahmedabad C.J. Shah & Company AABFC-0912E 16.12.2015 Page 7 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 141 ITA No. 397/Ahd/14 2010-2011 DyCIT, Circle-8, Ahmedabad Sharda Alloys Pvt. Ltd. AACCS6833Q 142 ITA No. 428/Ahd/14 2009-2010 D.C.I.T., Circle-1, Ahmedabad M/s. Alps Chemicals Pvt. Ltd. AAACA9523B 143 ITA No. 423/Ahd/14 2008-09 D.C.I.T., (OSD)-1, Cir-4, Ahd Kitchen Express Overseas Ltd. AADCK1847R 144 ITA NO. 414/Ahd/14 2006-07 DCIT, (OSD) Cir-4, Ahmedabad Shri Jayeshkumar Talkshibhai ABHPK7979G 145 ITANo. 356/Ahd/14 2009-10 ITO,Ward-2(2), Surat Smt.Dhulidevi S Rathod AAWPR 6054K 146 ITA No. 354/Ahd/14 2009-10 DCIT, Mehsana Circle, Mehsana M/s. Gujarat Spices & Oil Seeds Ltd. AAAAG2116L 147 ITA NO. 2780/Ahd/13 2009-10 DCIT, Circle-3, Ahmedabad M/s. A to Z Broking Services Pvt. Ltd. AAACG7693J 148 ITA Nos. 2873/Ahd/13 2009-10 I.T.O., Ward-3 (4), Baroda Anklav Mercantile Co-Op. Credit AAAAT2888A society Ltd.
149 ITA No. 2875/Ahd/13 2009-10 ITO,Ward-3(4),Baroda Anklav Taluka Primary Teacher Co-op AAAA3099A Credit soc.
150 ITA No. 2874/Ahd/13 2009-10 ITO, Ward-3(4), Baroda The Borsad Taluka Primary Teacher AAAAB1508K Co. Soc.
151 ITA No. 2922/Ahd/13 2010-2011 Dy.CIT, Bharuch, Circle,Bharuch M/s. Mukesh Narbheram Shroff AADFM1215E 152 ITA No. 2934/Ahd/13 2009-10 ITO, Ward-3(1), Baroda Shri Bhupendra Kanthibhai Rawal AAQPT6390Q 153 ITA No. 2933/Ahd/13 2009-10 ITO, Ward-4(2),Ahmedabad Karnavati Infrastructure Pvt. Ltd. AAACK4583D 154 ITA No. 3066/Ahd/13 2009-10 Asst. CIT,(OSD),Range-1,Ahd M/s.D.P. Reality Pvt. Ltd. AADCD0145M 155 ITA No. 2996/Ahd/13 2008-09 ITO, Ward-7(2), Ahmedabad Shri Nrupesh Sadhubhai Amin AHEPA8372L 156 ITA NO. 2994/Ahd/13 2009-10 ITO, Ward-4(3), Ahmedabad Shri Tushar Parmar AABCE3782B 157 ITA No. 3002/Ahd/13 2006-07 Dy.CIT(OSD)-1, Circle-4, Ahd J.H.Kharawala Pvt. Ltd. AAACJ5528P 158 ITA No. 2876/Ahd/13 2009-10 ITO, Ward-3(4), Baroda Kavita Co-op. Credit Society Ltd. AAAAT3366P 159 ITA No. 491/Ahd/2015 2011-12 Dy.CIT, Circle-4(1)(1), Sampat Aluminium Pvt. Ltd. AAECS3524Q Ahmedabad 160 ITA No. 533/Ahd/15 2008-09 Dy.CIT, Circle-2(1)(2), M/s. M.S. Khurana Engineering Ltd. AABCM4514F Ahmedabad 16.12.2015 Page 8 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 161 ITA No. 715/Ahd/15 2005-06 ITO, Silvassa, ward, Silvassa Shri Nawagish S. Chawadala ABNPC6034G 162 ITA No. 732/Ahd/15 2009-2010 ITO, Ward-7, Vapi Shri Prakash F. Singh ANSPS4835N 163 ITA No. 733/A/2015 2009-10 ITO, Ward-7, Vapi Smt. Purnima Sunil Agarwal AAVPA0055E 164 ITA No. 743/Ahd/15 2010-11 DCIT, Circle-1(2), Baroda Shri Dharmendra R. Waghela AAHPY2633D 165 ITA NO. 731/Ahd/15 2008-09 ITO, Ward-1(2)(5), Baroda Smt. Ranjanben D. Patel ABJPP8550G 166 ITA No. 488/Ahd/15 2011-12 Dy.CIT, Circle-3(1)(2),Ahd. M/s. Oracle Granito Ltd. AAACO6238P 167 ITA NO. 792/Ahd/15 2011-12 DCIT, Circle-3(2), Ahmedabad Shri Suleman Kalubhai Desai ADWPD8624N 168 ITA No. 2951/Ahd/2013 2009-2010 ACIT, Circle-2(2), Baroda M/s. Roayl Infrastrucutre AAJFR 6261R 169 ITA No.2943/Ahd/2013 2009-2010 ITO, Ward-3(1), Surat Shri Sunil Narendralal Jariwala AAYPJ7355B 170 ITA No. 2952/Ahd/2013 2009-2010 ITO, Ward-2(4), Baroda M/s. Bhoomi Construction AADFB8369A 171 ITA No. 2954/Ahd/2013 2009-2010 ITO, Ward-8(2), Surat Shri Kalubhai Himmatbhai Balar ABLPP5639A 172 ITA No. 2977/Ahd/2013 2010-2011 Dy.CIT,Circle-4, Ahmedabad Hitachi Hi-Rel Electronics Limited AAACH3875M 173 ITA No. 3107/Ahd/2013 2009-2010 ACIT (OSD) Circle-10, Ahmedabad M/s. Xplora Design Skool AAAFX0111D 174 ITA No. 2963/Ahd/2013 2009-2010 ITO,S.K. Ward-3, Sabarkantha Shri Sureshbhai P. Patel ACKPK 8268L 175 ITA No. 2978/Ahd/2013 2008-09 ITO, Ward-4(4), Ahmedabad Profex Resources Ltd. AABCM0498C 176 ITA No. 241/Ahd/2014 2006-07 ITO, Ward-11(1), Ahmedabad Shri Maharshee M. Munshaw ACBPM7570J 177 ITA No. 280/Ahd/2014 19999- ITO, Ward-9(2), Ahmedabad ShriJayantibhai C Patel (HUF) AAAHJ7779P 2000 178 ITA No. 219/Ahd/2014 2008-09 The DCIT, C.C-1, Surat M/s. Evergreen Industries Pvt. Ltd. AAACE5088R 179 ITA No. 403/Ahd/2014 2007-08 DCIT, Circle-3, Ahmedabad A toZ Broking Services Pvt. Ltd. AAACG 7693J 180 IT(SS) No. 93/Ahd/2014 2010-2011 ACIT, C.C-3, Surat Shri Iqbal Abbas Shaikh BCRPS7387R 181 IT(SS) No. 58/Ahd/14 2007-08 ITO., Ward-8(4), Surat Shri Vinubhai Vithalbhai Navadia ABAPN5068J 182 2364/Ahd/2015 2009-10 DCIT, Circle-(2), Ahmedabad Smt. Roopam Rajeevkumar Maradia, ADKPM 6878 M Ahmedabad 16.12.2015 Page 9 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 183 2162/Ahd/2015 2009-10 ITO, Ward-4(2)(1), Ahmedabad Shri Divyang Rameshchandra Patel, AHNPP 0577 H Ahmedabad 184 2260/Ahd/2015 2005-06 ITO, Ward-5, Anand M/s. Vaibhav Construction, Anand AABFV 4757 C 185 2067/Ahd/2015 2008-09 DCIT, Circle 1(2), Baroda M/s. Plastichemix Industries, Baroda AABFP 8519 L 186 2163/Ahd/2015 2008-09 ITO, Ward 4(2)(2), Ahmedabad Shri Jayantibhai B Patel HUF, AADHP 8357 G Ahmedabad 187 IT(SS)A No.196/Ahd/2015 2003-04 DCIT, Circle-1(2), Baroda Dr. Bharat S. Mody, Baroda ACGPM 5950 M 188 IT(SS)A No.197/Ahd/2015 2004-05 DCIT, Circle-1(2), Baroda Dr. Bharat S. Mody, Baroda ACGPM 5950 M 189 2069/Ahd/2015 2010-11 ITO, Ward-1(2)(3), Vadodara Shri Jabu Mammen Kanicharil, Baroda AIRPK 7960 Q 190 1746/Ahd/2015 2011-12 ACIT, CC-3, Surat Dr. Shailesh D. Parikh, Surat ABTPP 6926 A 191 879/Ahd/2011 2009-10 DCIT, Circle-3(3), Ahmedabad BNS Family Trust, Ahmedabad AABTB 3061 F 192 885/Ahd/2015 2011-12 DCIT, Circle 2(1)(2), Ahmedabad M/s. Kalthia Engineering & AAACK 8944 N Construciton Ltd, Ahmedabad 193 848/Ahd/2015 2011-12 ACIT, Circle-5(2), Ahmedabad Shri Gokaldas Popatbhai Patel, ACKPP 9436 H Ahmedabad 194 837/Ahd/2015 2011-12 ITO, SK Ward-1, Himatnagar M/s. Mehta Pulses Ltd, Ganeshpur AABCM 0739 Q 195 1339/Ahd/2015 2004-05 ITO, Ward-2, Navsari Dhirubhai Kanjibhai Patel-HUF, AAEHD 5625 A Navsari 196 1414/Ahd/2015 2010-11 ITO, SK Ward-1, Himatnagar Rajesh Navjibhai Gameti, Bhiloda ABNPG 2137 Q 197 1985/Ahd/2014 2009-10 ITO, Ward-2(4), Baroda Sri Mahendra D Patel AEKPP0639L 198 1947/Ahd/2014 2010-11 ACIT, Circle-4, Baroda Smt. Hemlataben Mahesh Shah AFVPS3197L 199 IT(SS) A No.09/Ahd/2015 2005-06 ITO, Ward 3(3)(5), Ahmedabad Shri Vishal V. Agarwal AEQPA7393L 200 120/Ahd/2015 2011-12 ITO, Ward-4(1)(1), Ahmedabad Sahajanand Laser Technology Ltd. AAGCS1983B 16.12.2015 Page 10 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 201 362/Ahd/2015 2005-06 DCIT, Circle 3(1)(2), Ahmedabad M/s. Rushil Decor Ltd. AABCR3005N 202 363/Ahd/2015 2006-07 DCIT, Circle 3(1)(2), Ahmedabad M/s. Rushil Decor Ltd. AABCR3005N 203 360/Ahd/2015 2010-11 ITO, Ward 2(1)(1), Surat M/s. Ramdoot Fibres Pvt. Ltd. AABCR1143H 204 IT(SS)A No.22/Ahd/2015 2007-08 ITO, Ward 3(3)(1), Ahmedabad Ashok Ishwarbhai Prajapati AKMPP7526J 205 IT(SS)A No.23/Ahd/2015 2008-09 ITO, Ward 3(3)(1), Ahmedabad Ashok Ishwarbhai Prajapati AKMPP7526J 206 204/Ahd/2015 2010-11 ITO, Ward 3(3)(4), Ahmedabad Smt. Purvi Nileshbhai Patel AGYPP7763R 207 1001/Ahd/2015 2010-11 ITO, Silvassa Ward, Silvassa M/s. Om Shri Sai Industries AABFO5075E 208 993/Ahd/2015 2011-12 DCIT, Circle-2(1)(1), Ahmedabad M/s. Gujarat State Financial Services AAACG5581B Ltd.
209 867/Ahd/2015 2005-06 ITO, Ward-1(3)(5), Surat Sheetal Anup Agarwal AANPT7272L 210 ITA No. 2961/Ahd/2013 2009-2010 I.T.O, S.K. Ward-3, Sabarkantha Shri Mayureshkumar Dineshbhai Patel ATHPP 6872 211 ITA No. 2972/Ahd/2013 2009-2010 ITO, Ward-10(2), Ahmedabad Kum. Dipal Pravinkumar Shah BFWPS 4243B 212 ITA No. 2962/Ahd/13 2009-2010 ITO, S.K. Ward-3, Sabarkantha Ankitkumar Dineshbhai Patel ATHPP6878K 213 ITA No. 234/Ahd/14 2009-2010 ITO, Ward-8(2), Ahmedabad Shri Alap Somabhai Patel AETPP8910M 214 ITA No. 3051/Ahd/13 2010-2011 ITO., Ward-9(4), Ahmedabad M/s. Nabros, AADFN4806C 215 ITA No. 789/Ahd/2015 2008-09 ITO., Ward-3(2)(6), Ahmedabad Shri Anandkumar L. Diwakar ADPPD9918A 216 ITA NO. 1187/Ahd/15 2011-12 ITO, Ward1(3)(3), Ahmedabad M/s. Kunvarji Finstock P. Ltd. AAACK8760E 217 ITA No. 1028/Ahd/15 2005-06 ITO, Ward-3(1)(1), Ahmedabad N. Mohanlal Rail Track P. Ltd. AAACN1838Q 218 ITA No. 938/Ahd/15 2010-11 DCIT, Circle-1(1)(1), Vadodara M/s. Aditya Forge Limited AABCA7948P 219 IT(SS)A No.278/Ahd/2014 2010-11 ACIT, CC-1, Baroda Shri Ashok Arjandas Makhijani AETPP5083K 220 1952/Ahd/2014 2011-12 ACIT, CC-1, Baroda Shri Ashok Arjandas Makhijani AETPP5083K 221 IT(SS)A No.279/Ahd/2014 2010-11 ACIT, CC-1, Baroda Shri Nikhil Narayandas Parikh AEIPP4125M 222 IT(SS)A No.280/Ahd/2014 2011-12 ACIT, CC-1, Baroda Shri Nikhil Narayandas Parikh AEIPP4125M 16.12.2015 Page 11 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 223 325/Ahd/2015 2009-10 ITO, Ward 1(5), Bharuch Shri Mahendra R Patel ADTPP1495J 224 326/Ahd/2015 2011-12 ACIT, Circle-2, Bharuch M/s. Suyog Dyechemie Pvt. Ltd. AACCS6278F 225 875/Ahd/2015 2007-08 ITO, Ward 2(1)(3), Baroda Baldaou Agriculture and Plantation Pvt. AABCB2571K Ltd.
226 2823/Ahd/2014 2007-08 ITO, Ward 9(2), Ahmedabad M/s. Backbone Projects Ltd. AAHFB9131E 227 2825/Ahd/2014 2011-12 ITO, Ward 9(2), Ahmedabad M/s. JMC PPPL (JV) AAAAJ4868L 228 2824/Ahd/2014 2009-10 ITO, Ward 9(2), Ahmedabad M/s. Agarwal Khurana (JV) AAAAA8372Q 229 2809/Ahd/2014 2010-11 ITO, Ward 2, Anand The Karamsad Nagrik Co.op. Credit AAAAT4728K Society Ltd.
230 2012/Ahd/2014 2007-08 ITO, Ward 4, Bharuch M/s. Heavy Metals & Tubes Ltd. AABFH1618Q 231 2167/Ahd/2014 2010-11 ITO, Ward - 2(2), Bhavnagar Shri Yogesh B Parikh ACMPP1286H 232 2173/Ahd/2014 2009-10 ITO, Ward-4, Bharuch Shri Ujjavalkumar Bansidhar Thakkar ABGPT1978D 233 1981/Ahd/2014 2005-06 ACIT, Cirlce-3, Baroda Shri Jashbhai Pujabhai Patel AGFPP0695M 234 2091/Ahd/2014 2011-12 ACIT, Central Circle-1, Surat Shri Vinodkumar Pranshankar Joshi, ACCPJ 5872 B Deesa 235 IT(SS) A No.293/Ahd/2014 2003-04 DCIT, Circle-6, Surat Shri Mahesh Jariwala, Surat AAEHS 3921 E 236 2053/Ahd/2014 2010-11 DCIT (TDS-Circle), Ahmedabad M/s. Sterling Addlife India Ltd, AADCA 0897 M Ahmedabad 237 2054/Ahd/2014 2011-12 DCIT (TDS-Circle), Ahmedabad M/s. Sterling Addlife India Ltd, AADCA 0897 M Ahmedabad 238 2055/Ahd/2014 2012-13 DCIT (TDS-Circle), Ahmedabad M/s. Sterling Addlife India Ltd, AADCA 0897 M Ahmedabad 239 1895/Ahd/2014 2007-08 ITO, Ward-9(2), Ahmedabad M/s. M.B. Shyani & Co., Ahmedabad AACFM 4772 D 240 IT(SS)A No.294/Ahd/2014 2003-04 ACIT, Circle-4, Surat M/s. Bhagwatiben Jariwala, Surat AAQPJ 7178 L 241 IT(SS)A No.292/Ahd/2014 2003-04 ACIT, Circle-4, Surat Shri Mahesh S. Jariwala, Surat ABWPJ 1843 M 16.12.2015 Page 12 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 242 2452/Ahd/2014 2006-07 ITO, Ward-2(3), Surat M/s. Rajkumar Begari-HUF, Surat AAKHR 0218 P 243 2393/Ahd/2014 2009-10 ACIT, Ahmedabad Circle-1 M/s. Bluecoat Pvt Ltd, Ahmedabad AAACB 7703 N 244 853/Ahd/2015 2004-05 DCIT, Circle-1(1)(2), Ahmedabad Ahmedabad Steel Craft Ltd, AACCA 3036 B Ahmedabad 245 1307/Ahd/2015 2010-11 DCIT (OSD), Range-1, Ahmedabad M/s. Doongursee Salt Works Pvt Ltd, AAACD 7486 L Ahmedabad 246 972/Ahd/2015 2011-12 DCIT (Exm), Circle-1, Ahmedabad Menaba Charitable Trust, Ahmedabad AAATM 2171 N 247 2458/Ahd/2015 2011-12 DCIT, Circle-4(1)(1), Ahmedabad Shree Rama Multi Tech Ltd. AAJCS1563N 248 3166/Ahd/2015 2012-13 DCIT, Circle-1(1)(1), Vadodara Canton Laboratories Pvt. Ltd. AACCC5453A 249 3171/Ahd/2015 2009-10 ITO, Ward-1(3)(5), Ahmedabad Shahina Munir Ranginwala ABVPR6027Q 250 3172/Ahd/2015 2010-11 ITO, Ward-3(2)(9), Ahmedabad Shri Prarinkumar Parshottamdas ACNPP1772F Pitroda 251 2742/Ahd/2015 2012-13 ACIT, Circle 2(1)(2), Ahmedabad M/s. Lalbhai Industries Pvt. Ltd. AADCA0917C 252 2738/Ahd/2015 2001-02 ACIT, Circle 1(1)(2), Vadodara M/s. E-com Enable Pvt. Ltd. AAACE8567D 253 2838/Ahd/2015 2012-13 ACIT, Circle 2(1)(1), Baroda Southern India Bidi Works P. Ltd. AACCS9802M 254 2796/Ahd/2015 2011-12 DCIT, Circle 1(1)(1), Ahmedabad M/s. Anil Mines & Minerals Ltd. AAECA7865L 255 2601/Ahd/2015 2012-13 ACIT, Mehsana Circle, Mehsana B. Patel Infrastructure Pvt. Ltd. AAACB8590K 256 2594/Ahd/2015 2011-12 ACIT, Circle-4(2), Ahmedabad Tulsiram Khanchand Tekwani AAKPT5885A 257 2712/Ahd/2015 2010-11 ITO, Ward 1(3)(3), Ahmedabad Smt. Muktaben N. Sanghvi AAACK8760E 258 3082/Ahd/2015 2010-11 DCIT, Circle 4(1)(1), Ahmedabad M/s. Sanghi Infrastructure Ltd. AALCS2163A 259 3086/Ahd/2015 2012-13 ITO, Ward 2(1)(4), Ahmedabad Monarch Infraparks Pvt. Ltd. AAGCM0013N 260 3088/Ahd/2015 2012-13 DCIT (Exemptions), Circle-1, Blind People's Association AAAAB0440L Ahmedabad 16.12.2015 Page 13 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 261 2373/Ahd/2013 2009-10 ITO, Sabarkantha Ward-4, Vinodbai Ravjibhai Gajera ACBPG5465A Modasa 262 2613/Ahd/2013 2008-09 DCIT, TDS Circle, Baroda Eimco elecon (India) Ltd. BRDEO 0193E 263 2612/ahd/2013 2008-09 DCIT, TDS Circle, Baroda Prayas Engineering Ltd. BRDPO 1281A 264 2407/Ahd/2013 2007-08 ACIT, Circle-5, Surat Shri Vasantlal amratlal Doriwala ACCPD6390C 265 IT(SS)A 422/Ahd/2013 2004-05 DCIT, CC-2(2), Ahmedabad Shantaben Govindbhai Dalwadi AFAPD5235M 266 2409/Ahd/2013 2008-09 ITO, Wd-4(1), Ahmedabad Enrich Idustries Ltd. AAACE 4174E 267 2462/Ahd/2013 2009-10 DCIT (OSD) Circle-8, Trio Elevators Co.(India) Ltd. aacct 4923E Ahmedabad 268 2672/Ahd/2013 2008-09 DCIT (TDS) Baroda Dahej Harbour & Infrastructure Ltd. BRDDO 4484B 269 2245/Ahd/2013 2010-11 ITO Ward-3, Nadiad Balasinor Road transport Co. AAAAB5121G 270 2346/Ahd/2013 2004-05 ACIT, Cir-2, Surat Abhishek Exports, Surat AAEFA8406E 271 2342/Ahd/2013 2007-08 ACIT, Cir-1, Surat M/s Ford Estate Pvt. Ltd. AAACF7989C 272 2246/Ahd/2013 2010-11 ITO, Ward 3, Nadiad Balasinor Vikas Co-op. Credit AAAAB4748H soc.Ltd.
273 IT(SS)A 374/Ahd/2013 2009-10 ACIT, CC-1 Baroda Smt. Madhuben D. Patel ACQPP7751B 274 2402/Ahd/2013 2010-11 DCIT, Cir-4, Ahmedabad Gujarat State Financial Services Ltd. AAACG5581B 16.12.2015 Page 14 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 275 1682/Ahd/2013 2006-07 ACIT, Vapi Circle, Vapi Omnibus Industrial Deveopment AAACO 3361K Corporation 276 1679/Ahd/2013 2005-06 DCIT circle-4, Ahmedabad G S EC Limited AAACG 7985R 277 1982/Ahd/2013 2007-08 ACIT, Circle-1, surat Alidhara Textool Engineers P. Ltd. AAACD8469M 278 2056/Ahd/2013 2010-11 ACIT, Circle-1, Baroda Smt. Lomharshini A. Patel AGCPK 1023H 279 2060/Ahd/2013 2010-11 ACIT, Circle-1, Baroda Amit G. Patel ACQPP7377M 280 2065/Ahd/2013 2010-11 ACIT, Circle-1, Baroda Smt. Pragnaben K. Patel AETPP 5083K 281 2064/Ahd/2013 2010-11 ACIT, Circle-1, Baroda Smt. Harshaben A. Patel ADMPP 9514B 282 IT(SS)A 314/Ahd/2013 2009-10 ACIT, Circle-1, Baroda Smt. Manisha P. Patel AFSPP 1929A 283 2063/Ahd/2013 2010-11 ACIT, Circle-1, Baroda Shri Arvind G. Patel ACQPP 7378E 284 IT(SS)A 315/Ahd/2013 2009-10 ACIT, Circle-1, Baroda Shri Arvind G. Patel ACQPP 7378E 285 2090/Ahd/2014 2011-12 ACIT, Central Circle-2, Surat Shri Jigar Shashikant Shah, Surat AMBPS 4012 P 286 2085/Ahd/2014 2010-11 ACIT, Circle-3, Surat M/s. Kinsum Industreis, Surat AACFK 9620 L 287 3064/Ahd/2014 2011-12 DCIT, Circle-3(3), Ahmedabad Shri Tushar Amidhar Majumudar, AFFPM 7176 M Ahmedabad 288 3208/Ahd/2014 2010-11 DCIT, Cir-1(1)(1), Ahmedabad Shri Anangbhai Ajaybhai Lalbhai, AAFPL 0695 M Ahmedabad 16.12.2015 Page 15 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 289 83/Ahd/2014 2008-09 DCIT, Circle8, Ahmedabad Sarabhai Holdings Pvt Ltd, Ahmedabad AAECS 6919 B 290 129/Ahd/2014 2010-11 DCIT, Circle-4, Ahmedabad Innovative Infrastructure Pvt Ltd, AABCI 2364 P Ahmedabad 291 115/Ahd/2014 2008-09 ITO, Ward 3(1), Surat Smt. Parulben Jaykant Shah, Surat AQBPS 7073 C 292 1534/Ahd/2013 2009-10 ITO, Ward 6(5), Ahmedabad M/s. Knack Polymers, Ahmedabad AAIFK 4470 E 293 2328/Ahd/2015 2009-10 DCIT, Circle 1(1)(1), Vadodara M/s. Banco Aluminium Ltd, Vadodara AAACB 8629 B 294 IT(SS)A No.420/Ahd/2013 & 2009-10 ACIT, Central Circle 2(4), Dhirajlal V. Sanghvi, HUF AAEHD6469E Ahmedabad 295 IT(SS)A No.421/Ahd/2013 & 2010-11 ACIT, Central Circle 2(4), Dhirajlal V. Sanghvi, HUF AAEHD6469E Ahmedabad 296 2557/Ahd/2013 & 2009-10 ITO, Ward 6(5), Ahmedabad Smt. Nayanaben Anilbhai Patel AEAPP9362C 297 2372/Ahd/2013 & 2010-11 ACIT, Circle-4, Baroda M/s. Munjal Auto Industries Ltd. AAACG8588L 298 1505/Ahd/2015 2008-09 ITO, Wd. 5(3)(1), Ahd Shri Ashokbhai Yashwantrai Desai, Ahd ACXPD1718M 299 635/Ahd/2015 2009-10 ITO, Wd (2)(1), Vadodara Shri Dahyabhai Shankarbhai Patel AACHP3688P (HUF) 300 616/Ahd/2015 2010-11 ITO, Wd. 4(2), Ahd Khizer Impex Pvt. Ltd, Ahd AADCK0403B 301 696/Ahd/2015 2010-11 ITO, Wd.5, Palanpur Shri Navghanbhai M. Bharvad, ABIPB7431M Gandhinagar 302 IT(SS)A No.385/Ahd/2013 2005-06 ACIT, Central Circle 1(1), Smt. Mamtaben G. Patel ABYPP7963N Ahmedabad 303 IT(SS)A No.384/Ahd/2013 2005-06 ACIT, Central Circle 1(1), Shri Girish N. Patel ABEPP8969L Ahmedabad 304 2621/Ahd/2013 2006-07 ITO, Ward 5(4), Baroda Shri Mohmmadsarif I. Maniyar AFUPM3863Q 305 2443/Ahd/2013 2008-09 ACIT, Circle-11, Ahmedabad Shri Pankaj Khubchand Jain AAQPJ7861C 306 IT(SS)A No.418/Ahd/2013 2010-11 DCIT, Central Circle 1(2), M/s. Patel Ishwarbhai Somabhai & Co. AAKFP6988N Ahmedabad 16.12.2015 Page 16 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No. Asstt. Name of Appellant Name of Respondent PAN Year Annexure-1 Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 307 IT(SS) No.382/Ahd/2013 2005-06 ACIT, Central Circle 1(1), Shri Mrunal Kanubhai Patel AHGPP4252N Ahmedabad 308 2483/Ahd/2013 2010-11 ACIT, Central Circle-1, Baroda M/s. J. P. Patel & Co. AABFJ8814A 309 2383/Ahd/2013 2009-10 ACIT, Circle11, Ahmedabad Shri Pravin Kumar Shiripal Jain AAUPJ0387R 310 2389/Ahd/2013 2009-10 DCIT, Circle-4, Ahmedabad IRM Off Shore & Marine P. Ltd. AAAC14327B 311 2365/Ahd/2013 2004-05 ITO, SabarkanthaWard-3, M/s. Yashika Ceramics Industries AAAFY1569J Himatnagar 312 2366/Ahd/2013 2004-05 ITO, S.K., Ward-1, Himatnagar Sanyo Cera Tiles Pvt. Ltd. AAGCS1256D 313 2361/Ahd/2013 2004-05 ITO, SabarkanthaWard-3, Yogi Ceramics AAAFY1063H Himatnagar 314 2262/Ahd/2013 2007-08 ACIT, Circle 2(2), Baroda Shri Navalbhai B Patel ACOPP2881N 315 ITA No. 490/Ahd/15 2011-12 Dy.CIT,Circle-4(1)(1), Ahd. Sterling Abrasives Ltd. AACCS1266P 316 IT(SS) No. 40/Ahd/15 2006-07 ITO, Ward-5(1)(1), Ahd. Shri Girishkumar Amratlal Gor ACBPG5240M 317 ITA NO. 536/Ahd/15 2006-07 Dy.CIT, Circle-1(2), Ahmedabad Smt. Shashiben Rajendra Jain AARPJ4275F 318 ITA No. 1280/Ahd/15 2010-2011 ITO,Ward-8(2), Baroda Shri Maganbhai Rambhai Patel AHSPP1244J 319 ITA No. 968/Ahd/15 2012-13 ITO (Exemptions), Palanpur GMDC Science & Research Centre AAATG1304R 320 2093/Ahd/15 2010-11 DCIT, Circle1(1)(2), Ahd. M/s. Crystal Quinone Pvt. Ltd. AABCC1413H 321 ITA NO. 863/Ahd/15 2007-08 ACIT, Navsari Circle, Navsari Mass Chemical Industries Pvt. Ltd. AABCM6329A 322 ITA No. 965/Ahd/15 2007-08 ITO (Exemptions), Palanpur The Banaskantha District Kelvani AAATB1553B Mandal 323 ITA NO. 1225/Ahd/15 2010-2011 DCIT, Circle-3(3), Ahmedabad Ganesh Dungarshi Gala Navneet House ACZPG9111F 324 1027/Ahd/15 2008-09 ITO, Ward-3(1)(1), Ahmedabad Nanocast R & D (I) Pvt. Ltd. AACCN2350H 325 2264/Ahd/2013 2001-02 ACIT, Circle-3, Baroda Shreeji Education Trust AABTS2214H 16.12.2015 Page 17 of 17 BT IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCHES, AHMEDABAD Sr. No. ITA No./CO No. Asstt. Year Name of Appellant Name of Respondent PAN Annexure-2 (Cross Objections) Annexure to ITA No.1753/Ahd/2015 & Others - Order dated 16.12.2015 1 2 3 4 5 6 1 CO 60/Ahd/2014 (in ITA 2011-12 Sanjay Kantibhai DCIT,CC-2(1), Ahmedabad ACWPS 4720K No.2916/Ahd/2013 ) Savalia,Ahmedabad 2 CO 59/Ahd/2014 (in IT(SS) 2010-11 Sanjay Kantibhai Savalia, DCIT, CC-2(1), Ahmedabad ACWPS 4720K 453/Ahd/13) Ahmedabad 3 CO 32/Ahd/2015 (in ITA 2007-08 Jaydeep Mafatlal Patel ITO,Wd-7(1)(4), Ahmedabad AOEPP2045N No.111/Ahd/2015) 4 CO 27/Ahd/2015 (in ITA 2011-12 Ode Nagrik Credit Co-op. Society ITO Ward-2, Anand AAATT4181D No.88/Ahd/2015) Ltd.
5 CO 103/Ahd/2013 (in ITA 2008-09 Subhashchandra Manilal Shah ITO, SK Wd-1,Himatnagar ABEFS 9242B No.432/Ahd/2013) 6 CO 108/Ahd/2014 (in ITA No. 2009-10 Anil Nutrients Ltd., Ahmedabad DCIT,Circle-1, Ahmedabad AAGCS5565F 2789/Ahd/2013) 7 CO 2/Ahd/2014(in ITA 2009-10 Shital Industries P. Ltd. DCIT, Circle-8, Ahmedabad. AACCS7415G No.1906/Ahd/2013) 8 CO 237A/2014 (in ITA 2011-12 Shri Rajesh M. Vachhani ACIT, CC-1, Baroda AAVPV7650C 1951/A/14) 9 CO 24/A/15 (in ITA 2669/A/14) 2009-10 Shri Pranbhai Lavjibhai Chhaniara ITO, Ward-2(2), Baroda ABEPC7175M 10 CO 216/A/14 (in ITA 2005-06 M/s. Priyank Cords and Tassels P. ITO, Ward-1(4), Surat AACCP6896L 1942/A/14) Ltd.
11 CO 217/A/14 (in ITA 2006-07 M/s. Priyank Cords and Tassels P. ITO, Ward-1(4), Surat AACCP6896L
1943/A/14) Ltd.
12 C.O. No. 74/Ahd/2014 in ITA No. 2009-2010 I.T.O, S.K. Ward-3, Sabarkantha Shri Mayureshkumar Dineshbhai ATHPP 6872
2961/Ahd/2013 Patel
13 C.O. No. 73/Ahd/14 in ITA No. 2009-2010 ITO, Ward-10(2), Ahmedabad Kum. Dipal Pravinkumar Shah BFWPS 4243B
2972/Ahd/2013
14 C.O. No. 75/Ahd/14 in ITA No. 2009-2010 ITO, S.K. Ward-3, Sabarkantha Ankitkumar Dineshbhai Patel ATHPP6878K
2962/Ahd/13 &
15 C.O. No. 37/Ahd/2014 in ITA 2009-2010 ITO, Ward-8(2), Ahmedabad Shri Alap Somabhai Patel AETPP8910M
No. 234/Ahd/14
16 C.O. No. 58/Ahd/2014 in ITA No. 2010-2011 ITO., Ward-9(4), Ahmedabad M/s. Nabros, AADFN4806C
3051/Ahd/13
16.12.2015 CO-Final Page 1 of 2 BT
IN THE INCOME TAX APPELLATE TRIBUNAL,
AHMEDABAD BENCHES, AHMEDABAD
Sr. No. ITA No./CO No. Asstt. Year Name of Appellant Name of Respondent PAN
17 C.O. No. 08/Ahd/15 in ITA No. 2008-09 ITO., Ward-3(2)(6), Ahmedabad Shri Anandkumar L. Diwakar ADPPD9918A
789/Ahd/2015
18 C.O No. 96/Ahd/15 in ITA NO. 2011-12 ITO, Ward1(3)(3), Ahmedabad M/s. Kunvarji Finstock P. Ltd. AAACK8760E
1187/Ahd/15
19 C.O. No. 90/Ahd/2015 in ITA No. 2005-06 ITO, Ward-3(1)(1), Ahmedabad N. Mohanlal Rail Track P. Ltd. AAACN1838Q
1028/Ahd/15
20 C.O. No. 89/Ahd/2015 in ITA 2010-11 DCIT, Circle-1(1)(1), Vadodara M/s. Aditya Forge Limited AABCA7948P
No. 938/Ahd/15
21 CO No.264/Ahd/2014 2011-12 Shri Jigar Shashikant Shah, Surat ACIT, Central Circle-2, Surat AMBPS 4012 P
in ITA No.2090/Ahd/2014
22 CO No.313/Ahd/2014 2011-12 Shri Tushar Amidhar Majumudar, DCIT, Circle-3(3), Ahmedabad AFFPM 7176 M
in ITA No.3064/Ahd/2014 Ahmedabad
23 CO No.2/Ahd/2015 2010-11 Shri Anangbhai Ajaybhai Lalbhai, DCIT, Cir-1(1)(1), Ahmedabad AAFPL 0695 M
in ITA No.3208/Ahd/2014 Ahmedabad
24 CO No.169/Ahd/2014 2008-09 Sarabhai Holdings Pvt Ltd, DCIT, Circle8, Ahmedabad AAECS 6919 B
in ITA No.83/Ahd/2014 Ahmedabad
25 CO No. 102/Ahd/2014 Smt. Parulben Jaykant Shah, Surat ITO, Ward 3(1), Surat AQBPS 7073 C
in ITA No.115/Ahd/2014
26 CO No.193/Ahd/2013 2009-10 M/s. Knack Polymers, Ahmedabad ITO, Ward 6(5), Ahmedabad AAIFK 4470 E
in ITA No.1534/Ahd/2013
27 CO No.170/Ahd/2015 2009-10 M/s. Banco Aluminium Ltd, DCIT, Circle 1(1)(1), Vadodara AAACB 8629 B
in ITA No.2328/Ahd/2015 Vadodara
28 CO No.127/A/14 (in ITA 2009-10 Dhirajlal V. Sanghvi, HUF ACIT, Central Circle 2(4), Ahmedabad AAEHD6469E
420/A/13)
29 CO No.128/A/14 (in ITA 2010-11 Dhirajlal V. Sanghvi, HUF ACIT, Central Circle 2(4), Ahmedabad AAEHD6469E
420/A/13)
30 C.O No.55/A/2014 (in ITA 2009-10 Smt. Nayanaben Anilbhai Patel ITO, Ward 6(5), Ahmedabad AEAPP9362C
2557/A/13)
31 CO 51/A/2014 (in ITA 2010-11 M/s. Munjal Auto Industries Ltd. ACIT, Circle-4, Baroda AAACG8588L
2372/A/13)
32 CO No. 92/Ahd/2015 (in ITA 2008-09 ITO, Wd. 5(3)(1), Ahd Shri Ashokbhai Yashwantrai Desai, ACXPD1718M
No.1505/Ahd/2015 Ahd
33 & CO No. 60/Ahd/2015 ( in ITA 2009-10 ITO, Wd (2)(1), Vadodara Shri Dahyabhai Shankarbhai Patel AACHP3688P
No. 635/Ahd/2015) (HUF)
16.12.2015 CO-Final Page 2 of 2 BT