Income Tax Appellate Tribunal - Panji
Ito, Ward - 1, Puttur vs Shri Mohan Rai, Puttur on 24 September, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
PANAJI BENCH, GOA
(AT e-Court, PUNE)
BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND
SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER
Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst.
No. Year
1 IT(SS)A DCIT, Central Circle, Dr. Sanjeev S. Kalsoor, 2012-13
04/PAN/2016 Belgaum "Indraprastha", Akshya
Colony, Gokul Road,
Hubli
PAN : AEEPK0210L
2 336/PAN/2016 DCIT, Circle-1, Udupi M/s. Manipal 2012-13
Sowbhagyanidhi Limited,
Manipal House, Manipal,
Udupi-576104
PAN : AABCM2208G
3 27/PAN/2017 ITO, Ward-1, Sirsi M/s. The Sirsi Taluka 2012-13
Agricultural Cooperative
Marketing Society,
Sirsi
PAN : AAGFS2190H
4 88/PAN/2017 ITO, Ward-1, Sirsi M/s. The Sirsi Taluka 2010-11
Agricultural Cooperative
Marketing Society,
Sirsi
PAN : AAGFS2190H
5 154/PAN/2017 ACIT, Circle-2(1), M/s. Amiantit Fiberglass 2009-10
Panaji, Goa Industries (I) (P) Ltd.,
Plot No. 120, Maina
Road, Bicholim, Goa
PAN : AAECA2324A
6 231/PAN/2017 ACIT, Circle-2, Shri Hiranyakeshi 2011-12
Belagavi Sahakari Sakkare
Karkhane Niyamit,
At Post Sankeshwar, Tal.
Hukkeri, Dist,-Belagavi
PAN : AAAAH0152M
7 237/PAN/2017 ACIT, Circle-1(1), Shree Bhavani Minerals, 2012-13
Panaji, Goa Bandodkar House,
Altinho, Panaji, Goa
PAN : ABGFS0924C
8 CO No. Shree Bhavani ACIT, Circle-1(1), Panaji, 2012-13
14/PAN/2018 Minerals, Goa
Bandodkar House,
Altinho, Panaji, Goa
PAN : ABGFS0924C
9 332/PAN/2017 ACIT, Circle-1, M/s. Dillan Mining 2008-09
Margao, Goa Services,
R-12, 2nd Floor, Souza
Enclave, Nr. KTC Bus
Stand, Margao,
Goa-403601
PAN : AAFFD5370F
10 360/PAN/2017 DCIT, Central Circle, Kariyappa Devappa 2010-11
Ballari Chennur No.2-12-
32/6/54,
Sri Naga Nilaya, Friends
Tax effect group
2
Colony, Gulbarga Road,
Lingasuguru,
Raichur-584122
PAN : ADIPC9377K
11 362/PAN/2017 DCIT, Central Circle, Kariyappa Devappa 2012-13
Ballari Chennur No.2-12-
32/6/54,
Sri Naga Nilaya, Friends
Colony, Gulbarga Road,
Lingasuguru,
Raichur-584122
PAN : ADIPC9377K
12 369/PAN/2017 ACIT, Goa Circle-2(1), Mrs. Dagny De Souza, 2007-08
Panaji, Goa C/o. M/s. Osborne
Resorts, Gaurawaddo,
Calangute, Portais
Verem, Reis Magos,
Bardez Goa
PAN : AAWPN2707M
13 370/PAN/2017 ACIT, Circle-2(1), Mr. Joseph Da Silva, 2007-08
Panaji, Goa Portais Verem, Reis
Magos, Bardez, Goa
PAN : ABTPD0916A
14 371/PAN/2017 ACIT, Circle-2(1), Mrs. Dina Maria Da Silva, 2007-08
Pajani, Goa Portais Verem, Reis
Magos, Bardez Goa
PAN : ABTPD0917B
15 377/PAN/2017 The ITO, Ward-1, Shree Mahatma 2013-14
Nipani Basaveshwar Credit
Souharda Sahakari
Niyamit,
A/p. : Nipani, Taluka-
Chikodi, Dist.-Belagavi
PAN : AAAAS2281C
16 IT(SS)A No. ACIT, Circle-1(1), Shri Ryan Semelhago, 2010-11
09/PAN/2018 Panaji, Goa A-1, Villa Alto Monte,
Dona paula, Goa
PAN : AOQPS6148R
17 18/PAN/2018 ACIT, Circle-1, The Belgaum Taluka 2013-14
Belagavi Industrial Co-op. Society,
H. No. 4883/56,
Fulbag Galli,
Belagavi
PAN : AAAAT4653R
18 IT(SS)A No. ACIT, Circle-1(1), Sri V. Karunakaran 2001-02
20/PAN/2018 Mangaluru "Karunalayam", Pais Hills,
Bejai Mangaluru
PAN : AAEPK1848C
19 IT(SS)A No. ACIT, Circle-1(1), Sri V. Karunakaran 2002-03
21/PAN/2018 Mangaluru "Karunalayam", Pais Hills,
Bejal Mangaluru
PAN : AAEPK1848C
20 IT(SS)A No. ACIT, Circle-1(1), Sri V. Karunakaran 2003-04
22/PAN/2018 Mangaluru "Karunalayam", Pais Hills,
Bejal Mangaluru
PAN : AAEPK1848C
21 IT(SS)A No. ACIT, Circle-1(1), Sri V. Karunakaran 2005-06
23/PAN/2018 Mangaluru "Karunalayam", Pais Hills,
Bejal Mangaluru
PAN : AAEPK1848C
Tax effect group
3
22 IT(SS)A No. ACIT, Circle-1(1), Sri V. Karunakaran 2006-07
24/PAN/2018 Mangaluru "Karunalayam", Pais Hills,
Bejal Mangaluru
PAN : AAEPK1848C
23 41/PAN/2018 ITO, Ward-1, Gokak The Gokak Taluka 2011-12
Primary Teachers Co-op
Credit Society Ltd.,
Opp. JSS College, Falls
Road, Gokak
PAN : AAAT4120D
24 42/PAN/2018 ITO, Ward-1, Gokak The Gokak Taluka 2011-12
Primary Teachers Co-op
Credit Society Ltd.,
Opp. JSS College, Falls
Road, Gokak
PAN : AAAT4120D
25 43/PAN/2018 ITO, Ward-1, Gokak Shri Basaveshwar Urban 2011-12
Credit Souhard Sahakari
Niyamit,
Mali Building, NIdasoshi
Road, Sankeshwar, Tal.-
Hukkeri, Dist.-Belagavi
PAN : AACAS0494D
26 44/PAN/2018 ITO, Ward-1, Gokak Shri Basaveshwar Urban 2012-13
Credit Souhard Sahakari
Niyamit,
Mali Building, NIdasoshi
Road, Sankeshwar, Tal.-
Hukkeri, Dist.-Belagavi
PAN : AACAS0494D
27 IT(SS)A No. DCIT, Central Circle, Smt. Roma Kiran Thakur, 2012-13
55/PAN/2018 Belagavi 180, Guruwar Peth,
Tilakwadi, Belagavi
PAN : AAZPT2218C
28 60/PAN/2018 DCIT, Central Circle, Lokmanya Multipurpose 2010-11
Belagavi Co-operative Society Ltd.,
30/2/A/1, Bhagyanagar,
Tilakwadi, Belagavi
PAN : AAAL0403B
29 74/PAN/2018 ACIT, Circle-1(1), D.B. Bandodkar & Sons 2006-07
Panaji, Goa Pvt. Ltd.,
2nd Floor, Atmaram
Commercial Complex, Dr.
Atmaram Borkar Road,
Panaji, Goa
PAN : AAACD5984F
30 IT(SS)A No. DCIT, Central Circle, M/s. Bhavani Enterprises, 2013-14
86/PAN/2018 Bubballi CTS No. 2862, Beside
Womens College,
Jayachamraj Nagar, Hubli
PAN : AALFB9965E
31 129/PAN/2018 ITO, Ward-1(4), The Jyotirling 2013-14
Belgaum Multipurpose Co-
operative Society Ltd.,
Bijapur Road, Athani,
Dist.-Belagavi
PAN : AACAS9317H
Tax effect group
4
32 134/PAN/2018 ACIT, Circle-2(1), M/s. Deendayal Nagari 2014-15
Panaji, Goa Sahakari Pathsaunstha
Maryadit,
Deendayal Bhavan,
Bicholim, Goa-403504
PAN : AAAAD1647F
33 143/PAN/2018 ITO, Ward-1, Karwar M/s. Janata Co-op. Credit 2013-14
Society Ltd.,
Car Street, Bhatkal-
581358
PAN : AACAT6256A
34 187/PAN/2018 ITO, Ward-1, Puttur Sri Mohan Rai, 2011-12
Amar Complex, Main
Road, Puttur
PAN : AEYPR1646D
35 196/PAN/2018 ACIT, Circle-1(1), Shri Ryan Semelhago, 2010-11
Panaji, Goa A-1, Villa Alto Monte,
Dona Paula, Goa
PAN : AOQPS6148R
36 202/PAN/2018 ACIT, Circle-1(1), Sri V. Karunakaran 2005-06
Mangaluru "Karunalayam", Pais Hills,
Bejai Mangaluru
PAN : AAEPK1848C
37 231/PAN/2018 ACIT, Circle-1, M/s. Kantilal & Co. Pvt. 2008-09
Margao, Goa Ltd.,
Salgaocar Chambers,
Margao, Goa
PAN : AABCS8857M
38 246/PAN/2018 ACIT, Circle -1, Mr. Rakesh Omprakash 2011-12
Margao, Goa Agarwal,
L-116, Phase III, Prakash
Corrugated Products,
Verna Industrial Estate,
Verna, Goa-403722
PAN : AAPPA3058H
39 358/PAN/2018 DCIT, Circle-1(1), M/s. Old Goa Urban Co- 2014-15
Panaji op. Credit Society Ltd.
Panchayat Building,
Old Goa, Near Police
Out Post, Old Goa,
Tiswad,
North Goa - 403 402
PAN : AAAAO0421A
40 399/PAN/2018 DCIT, Circle-1(1), Shri Kombantavida 2014-15
Panaji Abdulla,
Ist Floor, Cardozo,
Near Kadamba Bus
Stand, Patto,
Panaji, Goa
PAN : ACYPA3102F
41 420/PAN/2018 ITO, Ward-2(3), Shri Kalmeshwar Co- 2015-16
Belagavi operative Credit Society
Ltd.
396/4, 5th Main Road,
B.K. Kangrali,
Belagavi
PAN : AAAJS2317N
42 Co. Shri Kalmeshwar Co- ITO, Ward-2(3), 2015-16
No.02/PUN/2019 operative Credit Society Belagavi
Ltd.
Tax effect group
5
396/4, 5th Main Road,
B.K. Kangrali,
Belagavi
PAN : AAAJS2317N
43 426/PAN/2018 ACIT, Circle-1, M/s. Karthik Alloys Ltd., 2015-16
Margao L6-7, Cuncolim Industrial
Estate,
Cuncolim, Goa
PAN : AAACK7734Q
44 C.O. 01/PAN/2019 M/s. Karthik Alloys Ltd., ACIT, Circle-1, 2015-16
L6-7, Cuncolim Margao
Industrial Estate,
Cuncolim, Goa
PAN : AAACK7734Q
45 454/PAN/2018 DCIT, Circle-1(1), M/s. Nikitasha Realtors 2013-14
Panaji Pvt. Ltd.,
Madkaikar Apts.,
Behind Bom Jesus
Besilica Church,
Ella,
Old Goa-403 402
PAN :AABCN4188N
46-52 57 to 63/PAN/2019 ITO (TDS), Ward-1, M/s. Corporation Bank, 2011-12
Panaji John Paul Building, 2012-13
Dr. A.B. Road, 2013-14
Panaji, 2014-15
Goa - 403 001 2015-16
PAN : AAACC7245E 2016-17
2017-18
53-59 70 to 76/PAN/2019 ITO (TDS), Ward-1, M/s.Syndicate Bank, 2011-12
Panaji EDS House, 2012-13
Panaji, 2013-14
Goa - 403 001 2014-15
PAN :AACCS4699E 2015-16
2016-17
2017-18
60 78/PAN/2019 ITO, Ward-1(2), M/s. Goa PWD Staff 2015-16
Panaji Co-operative Credit
Society Limited,
PWD Building,
Altinho, Panaji, Goa
PAN : AABAG5329G
61 79/PAN/2019 ACIT, Circle-2(1), Shri Amit Chandrakant 2013-14
Panaji Prabhu,
Shop No.1,
Ground Floor,
Murgao, Avenue Near
Desterro Church,
Vasco Da Gama, Goa
PAN : AJEPP3739Q
62 80/PAN/2019 ACIT, Circle-2(1), M/s. Goa Bagayatdar 2013-14
Panaji Sahakari Kharedi
Vikri Saunstha Maryadit,
Bagayatdar Bhavan,
Upper Bazar, Ponda Goa
PAN : AAAAG2147B
63 81/PAN/2019 ACIT, Circle-2(1), M/s.The Jana Utkarsh 2014-15
Panaji Urban
Co-op. Credit Society
Ltd.,
Tax effect group
6
A2, Shweta Residency,
Khorlim,
Mapusa, Goa
PAN : AAAAT9547Q
64 82/PAN/2019 ACIT, Circle-2(1), M/s. Our Lady of 2015-16
Panaji Milagres Urban Co-
operative Society Ltd.,
Second Floor,
Rijim Plaza, Morod,
Mapusa, Goa
PAN : AAAAO0498F
65-68 99, 100, 103 & DCIT, Circle-1(1), Smt. Vanda Afonso, 2007-08
104/PAN/2019 Panaji H.No.E3/74, 2008-09
Tivani Vado, 2011-12
Calangute, Goa 2012-13
PAN : ABOPA3000B
69-70 105-106/PAN/2019 DCIT, Circle-1(1), Peter Socorro Vaz, 2007-08
Panaji Bunglow No. D, Models 2008-09
Meridien, Marine Road,
Caranzalem, Goa
PAN : AAYPV2387H
71-72 109-110/PAN/2019 DCIT, Circle-1(1), Mrs. Natalina Vaz, 2007-08
Panaji Bunglow No.4, Models 2008-09
Meridien,
Marine Road,
Caranzalem, Goa
PAN :AAYPV2385F
73-74 113-114/PAN/2019 DCIT, Circle-1(1), Mrs. Natalina Vaz, 2011-12
Panaji Bunglow No.4, Models 2012-13
Meridien,
Marine Road,
Caranzalem, Goa
PAN :AAYPV2385F
75-76 115-116/PAN/2019 DCIT, Circle-1(1), The Kadamba 2014-15
Panaji Employees Co-operative 2015-16
Credit Society Limited,
KTC Bus Stand,
Panaji, Goa
PAN : AACAT3775G
77 144/PAN/2019 ACIT, Circle-2(1), M/s.The Marcela Urban 2015-16
Panaji Co-operative Credit
Society Limited,
Janavikas Building,
Near Kadamba Bus
Stand, Marcela,Goa
PAN : AADAT5762G
78 145/PAN/2019 ITO, Ward-2(1), M/s. Mahalasa Urban 2015-16
Panaji Co-operative Credit
Society Limited,
Sindhu Residency,
Mardol, Ponda, Goa
PAN : AADAM2636E
79-80 229 & ACIT, Circle-2(1), M/s. The Candolim 2015-16
230/PAN/2019 Panaji Urban Co-operative 2016-17
Credit Society Limited,
St.Joseph Apartment,
Near Football Ground,
Candolim, Panaji,
Goa-403521
PAN : AABAC2053P
Tax effect group
7
Revenue by : Shri Y.V. Raviraj
Appearance by : S/Shri P. Srikar Mallya, Prakash Bhandare, Pramod
Vaidya, S. Kamath, Shrinivas Nayak, Danesh Gardin, B.B. Chandargi,
N.N. Nayak Gaunekar, Juhi Tiwari, Russel Varreto, K. Abdulla
(assessee), Santosh Kumar, S.D. Latthe, Aditya Kulkarni, Rohan Naik,
Lalitha Rameshwaran & S. Anandan, R. Pikale, Ms. Eesha Dukle, D.A.
Bale, Hanumanth Naik, Rohan R. Kamat for various assessees
सुनवाई क तारीख / घोषणा क तारीख /
Date of Hearing : 23.09.2019 Date of Pronouncement: 24. 09.2019
आदेश / ORDER
These 77 appeals by the Revenue and 03 Cross objections by the assessees relate to different assessees and different assessment years. It has been fairly admitted by the ld. DR that the tax effect in each of the appeals is less then Rs.50.00 lakh.
2. Recently, the CBDT has issued circular No.17/2019 dated 08-08-2019 revising upward the monetary limits for filing of appeals by the Department in Income-tax Cases before various appellate forums. The earlier circular No.03/2018 dated 11-07-2018 fixed monetary limit for filing of appeals by the Revenue before the Tribunal at Rs.20.00 lakh. Such limit has now been enhanced in the recent Circular dated 08-08-2019 to Rs.50.00 lakh. Since tax effect in all the appeals under consideration is less than the revised Tax effect group 8 monetary limit of Rs.50.00 lakh, we are not inclined to entertain such appeals.
3. Certain concerns were expressed about the retrospective or prospective operation of the Circular dated 08-08-2019. In this regard, it is relevant to note that the Ahmedabad Bench of the Tribunal vide its order dated 14-08-2019 in a bunch of appeals led by ITO Vs. Dinesh Madhavlal Patel (ITA No.1398/Ahd/2004) has laid down that the CBDT Circular No.17/2019 has retrospective effect and applies to all the pending appeals.
4. At this juncture, it is pertinent to note that the CBDT vide F.No.279/Misc/M-13/2018-ITJ dated 20-08-2019 has clarified that the revised monetary limits so mentioned in Circular No.17/2019 are applicable to all pending appeals. Not only that, it has further been directed to the competent authorities to withdraw all such appeals on or before 31-10-2019.
5. In view of the foregoing discussion and following the precedent, we dismiss all the appeals filed by the Revenue. The corresponding Cross objections filed by the assessees have become infructuous.
Tax effect group 9
6. It is however clarified that if subsequently it is found by the concerned AO that the tax effect in any particular appeal is more than the prescribed monetary limit of Rs.50.00 lakh or the case is covered by any exception, it will be open to the Revenue to move the Tribunal for taking necessary action.
7. In the result, all the appeals and cross objections stand dismissed.
Order pronounced in the Open Court on 24th September, 2019.
Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT
पुणे Pune; दनांक Dated : 24th September, 2019 सतीश आदेश क ितिलिप अ िे षत/Copy षत of the Order is forwarded to:
1. अपीलाथ / The Appellant;
2. यथ / The Respondent;
3. The CIT(A) concerned
4. The CIT concerned
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "पणजी" / DR 'Panaji', ITAT, Panaji
6.
गाड फाईल / Guard file.
आदेशानुसार/ ार BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune Tax effect group 10 Date
1. Draft dictated on 23-09-2019 Sr.PS
2. Draft placed before author 23-09-2019 Sr.PS
3. Draft proposed & placed JM before the second member
4. Draft discussed/approved JM by Second Member.
5. Approved Draft comes to Sr.PS the Sr.PS/PS
6. Kept for pronouncement on Sr.PS
7. Date of uploading order Sr.PS
8. File sent to the Bench Clerk Sr.PS
9. Date on which file goes to the Head Clerk
10. Date on which file goes to the A.R.
11. Date of dispatch of Order.
*