Income Tax Appellate Tribunal - Nagpur
Income Tax Officer Ward -3(5), Nagpur vs M/S Ramtek Nagrik Sahakari Pat Sanstha ... on 29 September, 2022
आयकर अपीलीय अधिकरण "एक सदस्य मामला" न्यायपीठ नागपुर में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, NAGPUR
(Through Virtual Court)
श्री एस.एस. विश्वनेत्र रवि, न्याविक सदस्य के समक्ष ।
BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER
Sl. ITA No. Name of Name of Respondent Asst.
No. Appellant Year
1 78/NAG/2019 ITO, Ward-2, M/s. Shri Santaji Credit 2009-10
Wardha Co-op. Society,
Gram Panchayat
Complex, Main Road,
Karanja Ghadge,
Wardha-442203
PAN : AAKTS6947E
2 79/NAG/2019 ITO, Ward-1, Dr. Hedgewar Gramin 2009-10
Wardha Akrushak Sahkari Pat
Sanstha,
Nachangaon, Near
Pulgaon, Tah.-Deoli,
Wardha-442306
PAN : AAAAD8471D
3 83/NAG/2019 ITO, Ward-1, M/s. Babasaheb Naik 2010-11
Yavatmal Kapus Utpadak Sahkari
Soot Girani Ltd.,
Pimpalgaon, Tal.-
Mahagaon, Dist.-
Yavatmal-445204
PAN : AAAAB0257B
4 115/NAG/2019 ITO, Ward-3(5), M/s. The Ramtek Nagrik 2012-13
Nagpur Sahakari Pat Sanstha
Maryadit,
Gandhi Chowk, Ramtek,
Nagpur-441106
PAN : AAAAR7955A
5 116/NAG/2019 ITO, Ward-3(5), M/s. The Ramtek Nagrik 2013-14
Nagpur Sahakari Pat Sanstha
Maryadit,
Gandhi Chowk, Ramtek,
Nagpur-441106
PAN : AAAAR7955A
Assessee by : Sl. No. 1, 2 & 3 - Shri Mahavir Atal
Sl. No. 4 & 5 - Shri K.K. Thakkar
Revenue by : Sl. No. 1, 2, 4 & 5 - Shri Pradeep Hadaoo
Sl. No. 3 - Shri G.J. Ninawe
सुनवाई की तारीख / Date of Hearing : 28-09-2022
घोषणा की तारीख / Date of Pronouncement : 29-09-2022
2
ITA Nos. 78, 79, 83, 115 & 116/NAG/2019
आदे श / ORDER
PER S.S. VISWANETHRA RAVI, JM :
All the above five appeals by the Revenue against the separate orders dated 12-12-2018 and 18-02-2019 passed by the Commissioner of Income Tax (Appeals)-2, Nagpur ['CIT(A)'] for assessment years 2009-10, 2010-11, 2012-13 and 2013-14, respectively.
2. Admittedly, the tax effect involved in these five appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these five appeals fail and all the appeals are not maintainable. Therefore, all the five appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above, with a liberty to file appropriate application for restoration of appeals to the file.
3. In the result, all the five appeals of Revenue are dismissed.
Order pronounced in the open court on 29th September, 2022.
Sd/-
(S.S. Viswanethra Ravi) JUDICIAL MEMBER पुणे / Pune; दिनाां क / Dated : 29th September, 2022. रदव आदे श की प्रविविवि अग्रेविि / Copy of the Order forwarded to :
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The CIT(A)-2, Nagpur
4. The Pr. CIT-2, Nagpur
5. धिभागीय प्रधिधनधि, आयकर अपीलीय अधिकरण, "एक सदस्य मामला" बेंच, नागपुर / DR, ITAT, "SMC" Bench, Nagpur.
6. गार्ड फ़ाइल / Guard File.
//सत्यादपत प्रदत// True Copy// आिे शानुसार / BY ORDER, वररष्ठ दनजी सदिव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune