Income Tax Appellate Tribunal - Chandigarh
Acit, C-3(1), Chandigarh vs M/S Pacific India, Chandigarh on 1 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH 'A', CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER ITA Nos. 257/Chd/2010 (Assessment Years :2006-07) D.C.I.T, Vs. Sh. Mit Mohan Singh Kahlon, Panchkula Circle, House No. 445, Sector-6, Panchkula Panchkula PAN: AQSPK4192R (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Tej Mohan Singh Advocate ITA No. 432/ Chd /2016 (Assessment Years :2009-10) I.T.O, Vs. Sh. Rameshwar Dass Jindal Ward -4, H.No. 20,Anand Nagar-A Tripuri Town Patiala. Patiala.
PAN: ACJPJ2841B (Appellant) (Respondent) ITA No. 700/ Chd /2016 (Assessment Years :2010-11) I.T.O, Vs. Sh.Shinder Pal Sunam,(H.Q. Sangrur) M/s Kohinoor Kitchen, Trading Co., Sunam PAN: AGAPP9448B (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri :Parikshit Aggarwal, CA ITA No. 663/ Chd /2016 (Assessment Years :2010-11) A.C.I.T., Vs. Sh.Surjit Singh Gujral, Circle Patiala Prop. M/s J.J. Hydraulics, # 3/127, Dharampura Bazar, Patiala.
PAN: ACREG4819J (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri : Tej Mohan,. Adv.
2ITA Nos. 791 & 792/Chd /2018 (Assessment Years :2010-11) D.C.I.T Vs. M/s Smart Value Product & Circle Parwanoo. Services Ltd., M-17 2nd Floor, Lajpat Nagar-II, New Delhi.
PAN: AAKCS4493C
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
ITA No. 102/ Chd /2017
(Assessment Years :2011-12) D.C.I.T., Vs. M/s Vardhman Industries Ltd. Circle I, 2nd Floor, Jeevandeep Building, Ludhiana. Parliament Street, New Delhi.
PAN: AAACV3229R
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
ITA No. 822/Chd /2017
(Assessment Years :2011-12) I.T.O, Vs. Sh.Raman Gupta Ward-3, Patiala. 1st Floor, Syndicate Building, Lahori Gate, Patiala.
PAN: AGIPG5780B
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
ITA No. 796/Chd /2018
(Assessment Years :2011-12) D.C.I.T., Vs. Sh.Rakesh Verma, Circle Parwanoo. Prop. M/s Western Electrical Appliance, Plot No.41, Sector 2, Parwanoo.
PAN: AADPV5591N
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
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ITA No.1099/Chd /2017
(Assessment Years :2011-12) D.C.I.T., Vs. M/s Vir Foods Ltd., Circle-I, SCO 2437, Sector 22C, Chandigarh. Chandigarh.
PAN: AACCV0538M (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Ashok Goyal, CA ITA No.1019/Chd /2017 (Assessment Years :2012-13) A.C.I.T., Vs. M/s Premier Electrical Industries Circle-2(1), 147-148, Ind., Area Phase-I, Chandigarh. Chandigarh.
PAN: AABFP0329C (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Vineet Krishan, Adv.
ITA Nos.174 & 175/Chd /2018 (Assessment Years :2013-14) D.C.I.T., Vs. M/s Punjab Hydro Power Pvt. Ltd., Circle-6(1), # 2587, Phase-XI, Mohali. Mohali.(Now at B-37, Sector 1, Noida) PAN: AACCP6806C (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Tej Mohan Singh, Adv.
ITA No.409/Chd /2018(Assessment Years :2013-14) A.C.I.T.(OSD), Vs. Shri Vinay Kumar, W-2(1), Plot NO.342, Industrial Area, Chandigarh. Phase-I, Chandigarh.
PAN: AAUPK1557A (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Parikshit Aggarwal, CA ITA No.816/Chd /2018 (Assessment Years :2014-15) A.C.I.T., Vs. M/s Pacific India, C-3(1), # 5102, First Floor, 4 Chandigarh. Modern Housing Complex, Manimajra, Chandigarh.
PAN: AAIFE4608F (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Parikshit Aggarwal, CA ITA No.753/Chd /2018 (Assessment Years :2014-15) D.C.I.T., Vs. M/s SBS Biotech, Circle Parwanoo Nahan Road, . Mauza Rampur Jattan, Kala Amb, Sirmour (H.P.).
PAN: AVKSFS2514E
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
ITA No.620/Chd /2018
(Assessment Years :2014-15) D.C.I.T., Vs. M/s Universal Appliances (India), Circle Parwanoo, Village Birplassi, Check Post, Nalagarh., Solan (HP) PAN: AABFU8802F (Appellant) (Respondent) Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Kuldeep Dhiman, Adv.
ITA No.656/Chd /2018(Assessment Years :2014-15) D.C.I.T., Vs. M/s TDS Management Consultant Circle 6(I), P. Ltd., SCF 81, Phase-VI, Mohali. Mohali.
PAN: AACCT5653K
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
ITA No.947/Chd /2018
(Assessment Years :2014-15) A.C.I.T., Vs. M/s Prabhat Electronics Pvt. Ltd., Circle 2(1), Ploto No.182/63, Indl.Area, Chandigarh. Phase-I, Chandigarh.
PAN: AADCP2295E (Appellant) (Respondent) 5 Appellant by : Ms. Geetinder Mann, Sr DR Respondent by : Shri Tej Mohan Singh, Adv.
& ITA No.790/Chd /2018 (Assessment Years :2014-15) D.C.I.T., Vs. M/s Vardhman Industries, Circle Parwanoo, 55, HPSIDC, Industrial Area, Baddi, Solan.
PAN: AAEFV7858F
(Appellant) (Respondent)
Appellant by : Ms. Geetinder Mann, Sr DR
Respondent by : None
Date of hearing : 30.07.2018
Date of Pronouncement : 01.08.2018
O RDE R
PER BENCH:
Th i s b u n c h o f a p p e a l s h a v e b e e n p r e f e r r e d b y d i ffe r e n t a s s e s s e e s a g a i nst t h e s ep a r a t e or d e r s o f L d . C om m i s s i o n er o f I n co m e Ta x ( A p p e a l s ) p e rt a i ni n g t o d i f f e r e nt a s s e s s m e nt years.
2. At the outset, the Ld. AR has stated that ta x effect i nvol ved i n the present case i s l ess than Rs. 20 l acs. The Ld. DR has al so fai rl y admi tted that CBD T ci rcul ar No. 3/2018 is appl i cabl e to thi s appeal , hence, thi s appeal of the Revenue i s l i abl e to be di smi ssed.
3. I t ma y be noted that CBD T vi de Ci rcul ar No. 3/ 2018 dated 11.07.201 8 has revi sed th e monetar y l i mi t upto Rs.20 l acs for fi l i ng appeal s by the Department before the Tri bunal and further vi de para 13 of the sai d Ci rcul ar i t has been cl ari fi ed that sai d ci rcul ar i s appl i cabl e retrospecti vel y to the pendi ng appeal s al so. The Hon'bl e Punjab & Har yana Hi gh Court i n the case of "Pri nci pal CI T of I ncome Ta x Vs .
6Suri nder Kumar Si nghal " I TA No 406-2016 ( O&M) vi de order dated 30.1.2017 whi l e further rel yi ng upon the decisi on of the Hon'bl e Supreme Court in the case of "CI T Vs. Dhanal ekshmi Bank Ltd." ( 2015 ) 373 I TR 526 ( SC) , has di smi ssed the ap peal of the Reve nue wi thout goi n g into the meri ts due to l ow ta x effect l eaving the questi on of l a w open.
I n vi e w of the CBD T Ci rcul ar No. 03/2018 ( supra) and i n the l i ght of the ab ove referred to deci si on of th e Hon'bl e Juri sdi cti onal Punjab & Har yana Hi gh Court (supra), the present appeal o f the Revenue i s di smi ssed due t o lo w ta x effect.
4. I t i s, ho wever, cl ari fi ed that the di smi ssal of the above appeal shal l not be taken to be affi rmati on of th e order of the CI T( A) on meri ts. The l egal i s sue rai sed by the Revenue i s bei ng l eft open to be adjudi cated i n an appropriate case.
5. In t he result, all the D e p ar t m e n t a l a pp e a l s are d i s m i s s e d.
O r d e r p r on o u n c ed i n t h e O p e n Cou r t .
Sd/- Sd/-
(SANJAY GARG) (ANNAPURNA GUPTA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated : 1 s t August, 2018
*Rati*
Copy to:
1. The Appellant
2. The Respondent
3. The CIT(A)
4. The CIT
5. The DR
Assistant Registrar,
ITAT, Chandigarh
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