Income Tax Appellate Tribunal - Nagpur
Asstt. Commissioner Of Income Tax, ... vs M/S Buldhana Urban Credit Co-Op. ... on 22 October, 2018
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IN THE INCOME TAX APPELLATE TRIBUNAL
NAGPUR BENCH, NAGPUR
BEFORE HON'BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &
HON'BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER
ITA Nos. 52/NAG/2015
{Asst. Year : 2008-09)
1 ITO, Ward-5(2}, VS.
Ground floor, Saraf
Chambers, Sadar,
Nagpur-440001
Shri Rajesh Shantilal Bora,
202, Sanket Apartment, Khare
Town, Dharampeth,
Nagpur.
PAN No. ABCPB 4576 D
ITA No. 279/NAG/2015
(Asst. Year : 2011-12)
2 DCIT Circle-1, Room Vs.
No. 510, 5" floor, MECL
Building, Seminary
Hills, Nagpur.
3 DCI Circle-1, Room Vs.
No. 510, 5" fioar, MECL
Building, Seminary
Hills, Nagpur.
Shri Anil Jayadayal Taneja,
3 Rose Villa, Vijay Nagar,
Nagpur-440013
PAN No. AAGPTS838F
ITA No. 280/NAG/2015
(Asst. Year : 2011-12}
Shri Ankit Taneja L/H Ahilya
Taneja, 3 Rose Villa, Vijay
Nagar, Nagpur-440013
PAN No. ACWPT1775H
ITA No. 281/NAG/2015
(Asst. Year : 2011-12)
4 DCIT Circle-1, Room Vs.
' No. 510, 5" floor, MECL
Buiiding, Seminary
Hills, Nagpur.
Shri Aneesh Anil Taneja,
3 Rose Villa, Vijay Nagar,
Nagpur-440013
PAN No. ACSPT6829L
oe eri
Po re
3-8
il.
2.
ITA No. 4 ta 7/NAG/2016 .
(Asst. Year ; 2005-06, 2006-07, 2008-09 & 2009-10)
TiO, Ward-2{4), Vs
Room No. 308, 3°
floor, Aayakar Bhavan,
Telang Khedi Road,
Civil Lines, Nagpur.
Shri Shabbir Hussain Tahir Ali,
Masjid Lakda Tall, Bangali
Panja Road, Maskasath,
Nagpur-440018
PAN No. AKTPT2729C
ITA No. 08/NAG/2016
(Asst. Year : 2011-12)
DCIT, Amravti Circle, Vs.
Aayakar Bhavan,
Ambapeth, Amaravati-
Shri Rameshwar Ratanlal
Karwa (HUF),
Prop. Orson Pharmaceuticals,
Sakkarsath, Amravati-444601
PAN No, AABHRO647B
ITA No, 300/NAG/2016
{Asst. Year : 2008-09)
DCIT Circle-1, Room Vs,
No. 510, 5" floor, MECL
Building, Seminary
Hills, Nagpur.
M/s. Vastu Bihar Developers
Pyt. Ltd.,
Ganesh Chamber, Dhantoli,
Nagpur-440010
PAN No, AACCVOLOGF
ITA No. 369/NAG/2016
(Asst. Year : 2008-09)
DCIT Circle-1, Room Vs.
No. 510, 5" floor, MECL
Building, Seminary
Hills, Nagpur:
Shri Rajendrakumar Singh
Hingie,
54, Farmland, Near Dagdi
Park, Ramdaspeth, Nagpur-
440012 .
PAN No. AAJPH90113
ITA No. 371/NAG/2016
(Asst. Year ; 2011-12)
ACIT, Akola Circle, Vs.
First floor, Aayakar
Bhavan, Murtizapur
Road, Akola-444001,
Le-Merite Exports Pvt. Ltd.,
B1-104D, 1* floor, Boomrang
Building, Chandivali Farr,
Road Chandivali, Andherife),
Mumbal-400072.
PAN No, AABCD9$133H
13
i4
15
17
ITA Nos. 372/NAG/2016
(Asst. Year : 2007-08)
DCIT Central Circie- Vs.
42{2), Room No, 207,
Aayakar Bhavan,
Teiang Khedi Read,
Civil! Lines, Nagpur.
Mansa Agro Food Processing
Pyt. Ltd.
216, Wardhaman Nagar,
Nagpur-440008
PAN No. AABCMG900C
ITA No. 466/NAG/2016
(Asst. Year : 2009-10)
DCIT Central Circie- Vs.
2(2), Room No. 207,
Aayakar Bhavan,
Telang Khedi Road,
Civil Lines, Nagpur.
Shri Darpan Dharampal!
Agrawal, 290, Satnami Lay-
out, East Wardhman Nagar,
Nagpur-440008
PAN No. AIKPA1633K
ITA No. 134/NAG/2017
(Asst. Year : 2013-14)
ITO, Ward-1, VS,
First Floor, Aayakar
Bhavan, Murtizapur
' Road, Akola-444001
M/s Gadre Engineering
services, Murtizapur Road,
Shivani, Akola-444001
PAN No. AADFG1634M
ITA No. 161/NAG/2017
(Asst. Year : 2013-14)
ITO Ward-4, Vs.
Aayakar Bhavan,
Ambapeth, Amaravati-
444601.
M/s Soni Maloo & Talda
Developers, 1° floor, Guidhan
Arcade, Railway Station Road,
Amravati-444602
PAN No. ABSFS7767B
ITA Nos. 163/NAG/2017
(Asst. Years : 2013-14)
ITO Ward-1(4), Room Vs.
No. 504, 5" floor, MECL
Building, Seminary
Hills, Nagpur.
Ody Pharma India Pvt. Ltd.
83, Shivam, Ambajhari
Layout, Nagpur
PAN No. AABCO1L406G
18-
20
21
23
24
ITA No. 272-173/NAG/2015 & 197 /Nagpur/2017
{Asst. Year : 2009-16, 2010-11 & 2012-13)
ACIT, Circle-4, Vs.
Room No. 301, Saraf
Chambers, Sadar
Nagpur-440001
M/s Ganga Iron & Steel
Trading Company 29-A, Small
Factory Area, Bagadganj,
Nagpur-440008
PAN No. AADCG2390R
ITA No. 202/NAG/ 2017
(Asst. Year : 2009-10)
ITO Ward-5{1), VS.
Ground floor, Mount
Road Saraf Chambers,
Sadar, Nagpur-440001
Shri Pandurang Ramji
Ashtankar, Si, Shreeram
Nagar, Uday Nagar, Nagpur-
440034
PAN No. ANIPAI181G
ITA No. 232/NAG/2017
(Asst. Year : 2013-14)
ACIT, Akola Circle, Vs.
Aayakar Bhavan,
Murtizapur Road,
Akola-444001
M/s. Shree Palsiddha
Construction, Buldhana, Main
Road, Buidhana-443203
PAN No. ABLFS9009H
ETA No. 349/NAG/ 2017
(Asst. Year : 2013-14)
DCIT, Amravati Circle, Vs.
Aayakar Bhavan,
Ambapeth, Amaravati-
444601.
M/s. Green Earth Asphalt &
Power Pvt. Ltd. Sadar Bazar,
Achalpur Camp, Amravati
PAN No. AABCMO254C
ITA Nos. 90/NAG/ 2018
{Asst. Years : 2012-13)
ITO Ward-5(2), Vs.
Ground floor, Saraf
Chambers, Sadar,
Nagpur-440001
Shri Chandrakant WN. Arya,
Plot No. 27 to 30, Universal
meadow, New Snen Nagar,
Nagpur.
PAN No. AFRPAG925K
25
26
26-
29
ITA Nos. 108/NAG/2018
(Asst. Year : 2014-15)
ITO Ward-4{1},
Ground floor, Saraf
Chambers, Sadar,
Nagpur-440001
Vs.
M/s Gayatiri Pulses,
Plat No. 9, Patidar Audhyogik
Vasahat, Kapsi (Khurd),
Bhandara Road, Nagpur-
440008
PAN No. AAFFG2906C
ITA No. L11/NAG/2018
(Asst. Year : 2014-15)
ITO Ward-4(5),
3rd floor, Saraf
Chambers, Sadar,
Nagpur-440001
VS.
Smt. Gauriben WN. Pate/
Shivdham, Near Inox Hiwari
Layout, Nagpur-440008
PAN NO. ADLPP5395B
ITA No. 150/NAG/2018
(Asst. Year : 2013-14)
ACIT Central Circle-
1(4), Room No. 311,
Vs.
&
M/s. Buldhana Urban Credit
Co-op. Society Ltd, Sahakari
Setu, Hutatma Gorepeth,
Buldhana-444300
PAN No. AAAAB2572M
ITA No. 439/NAG/2016
C.0. No. 10/NAG/2017
(Asst. Year : 2011-12}
DCIT Central Circte-
2(2), Raom No. 207,
Aayakar Bhavan,
Telang Khedi Road,
Civil Lines, Nagpur.
Vs.
Smt. Anju Saraf, Flat No. 2,
Yogeshwar Ganga Apt,
Farmland, Radaspeth,
Nagpur-440025
PAN No. AETPS5421E
30
C.0. No. 17/NAG/2017
{IN ITA No. 141/Nag/ 2017)
(Asst. Year : 2009-10)
Shri Vilas Tukaram Vs.
Satpute,
Plot No. 67,
Indraprasta Nagar,
Pannase Layout,
Nagpur-440026
PAN No. APVPS3372K
DCIT Central Circie-2,
Room No. 318, Aayakar
Bhavan, Telang Khedi Road,
Civil ines, Nagpur-440001
C.0. No. 06/NAG/2018
(IN ITA No. 40/Nag/2018}
(Asst. Year : 2013-14)
Shri Sunit Harpaldas Vs.
Mihant,
Sindhi Colony
Gurunank Ward,
Higanghat, Wardha,
Maharashtra-442301
PAN No. ABKPM5738L
(Appeilants}
Department By
Assessee by
Date of hearing :
Date of pronouncement:
ACIT Central Circle-1(2},
Room No. 205, 2" floor,
Aayakar Bhavan, , Nagpur-
444001
(Respondents)
Respective DRs
Respective ARs
22/10/2018.
22/10/2018.
ORDER
PER BENCH The above listed appeals at the instance of the Revenue are directed against the respective impugned orders passed by the respective Ld. Commissioner of Income Tax (Appeals) for respective Assessment Years as indicated above.
fo 4 a +
2. In all the above appeals, revenue has moved an application for withdrawing the above appeals as the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, dated 11/07/2018, which is in supersession of its Circular Ne. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable and liable ta be dismissed jn fimine,
3. Since the respective assessees had filed Cross objections in the ITA filed by the revenue bearing C.O. No. 10 & 17/Nag/17 and 06/Nag/18, which are supporting the orders of respective Ld. CIT(A). Therefore in view of dismissal of appeal of revenue, the '» above C.O's becomes infructuous and are thus also stands . diggnissed, tg
4. Inthe net result, the above listed appeals of the Revenue as well as the above C.QOs filed by the assessee stands dismissed. It is ordered accordingly.
Order Pronounced in open Court on this 224 October, 2018.
-- Sd/- Sd/-
(G. MANJIUNATHA} (SANDEEP GOSAIN) Accountant Member Judicial Member Dated : 22 October, 2018.
Sr. PS. Dhananjay 8 = Opy to:
i. The Assessees --
3) Shri Rajesh Shanitilal Bora,
2) Shri Anil Jayadayal Taneja
3) Shri Ankit Taneja L/H Ahilya Taneja, 4} Shri Aneesh Anil Taneja 5} Shri Shabbir Hussain Tahir Ali 6} Shri Rameshwar Ratanlat Karwa (HUF),
7) M/s. Vastu Bihar Developers Pvt. Ltd.,
8) Shri Rajendrakumar Singh Hingle, 9} Le-Merite Exports Pvt. Ltd.,
10) Mansa Agro Food Processing Pvt. Ltd.
11} Shri Darpan Dharampal Agrawal, a 12} M/s Gadre Engineering Services, é 13) M/s Soni Maloo & Talda Developers, se 14) Ody Pharma India Pvt. Ltd. A 15) M/s Ganga Iron & Steel Trading Company i6) Shri Pandurang Ramji Ashtankar,
17) M/s. Shree Palsiddha Construction
18) M/s. Green Earth Asphait & Power Pvt. Ltd. 19} Shri Chandrakant N. Arya,
203. M/s Gayatiri Pulses
21) Smt. Gauriben N., Patel
22) M/s. Buldhana Urban Credit Co-op. Society Ltd,
23) Smt. Anju Saraf
24) Shri Vilas Tukaram Satpute,
25) Shri Suni! Harpaldas Mihani, 2, The Revenue 3. The CIT.
3. The CITf{A) 5, The 0.8.,- Nagpur.
Leh, Guard file.
By order