Income Tax Appellate Tribunal - Pune
Deputy Commissioner Of Income-Tax,, vs M/S. Suzlon Energy Ltd.,, Pune on 27 July, 2018
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ "ए" पण
ु े में
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
Sl. ITA Number Name of Appellant Name of Respondent Asst. Year
No.
1 1911/PUN/2016 The Asst. Bela V. Gujrathi 2011-12
Commissioner of Prop. Vijaya Trading Co.,
Income Tax, Shop No.3, Datta Bhawan,
Circle-1, Nashik. N.D. Patel Road,
Nashik - 422002
PAN:ADOPG5992L
2 1912/PUN/2016 The Asst. Vishnu V. Gujrathi 2009-10
Commissioner of Prop. Unique Enterprises,
Income Tax, Shop No. 3, Datta Bhawan,
Circle-1, Nashik. N D Patel Road,
Nashik-422 002
PAN :AAUPG2987Q
3 1968/PUN/2016 The Income Tax Shri Punit Ajit Sanklecha 2008-09
Officer, Ward 2(1), 11, City Plaza, Opp. Kalika
Nashik Mandir, Old Agra Road,
Nashik-422 002
PAN : AYRPS1336G
4 1973/PUN/2016 The Income Tax Shri Tushar Vijay 2008-09
Officer, Ward 2(1), Sanklecha
Nashik 11, City Plaza, Opp. Kalika
Mandir, Old Agra Road,
Nashik-422 002
PAN : AYRPS1335F
5 2072/PUN/2016 The Dy. Avesta Computers P. Ltd., 2010-11
Commissioner of Kapil Complex, Baner
Income Tax, Road, Baner,
Circle-1(1), Pune. Pune-411 045,
PAN : AABCA4736F
6 2216/PUN/2016 The Asst. M/s. Piyush Enterprises, 2009-10
Commissioner of Plot No.81,
Income Tax, Jaivishwabharati Colony,
Circle-3, Garkherda Road,
Aurangabad Aurangabad-431 003,
PAN :AAEFP6761D
7-8 2234/PUN/2016 The Dy. Aesseal India Pvt. Ltd. 2009-10
& Commissioner of Gat No. 85, A/p Varve, Tal 2010-11
2235/PUN/2016 Income Tax, Bhor, Pune-412205
Circle-1(1), Pune. PAN : AAECA1690F
9-19 2391/PUN/2016 The Dy. Sulzon Energy Ltd. 2012-13 (26Q-Q3)
2012-13 (26Q-Q4)
To Commissioner of One Earth, Opp. 2013-14 (26Q-Q1)
2401/PUN/2016 Income Tax (TDS), Magarpatta City, Hadapsar, 2013-14 (26Q-Q2)
Pune Pune-411 028 2013-14 (26Q-Q3)
PAN : AADCS0472N 2013-14 (26Q-Q4)
2014-15 (26Q-Q1)
2014-15 (26Q-Q2)
2014-15 (26Q-Q3)
2014-15 (26Q-Q4)
2015-16 (26Q-Q1)
20 2418/PUN/2016 The Dy. Smt. Nilima V. Divekar 2012-13
Commissioner of 820/8, Flat No.6, Geet
Income Tax, Govind Apartment,
Circle-3, Pune Erandwane, Pune-4,
PAN :AAIPD6905H
2 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
21 2422/PUN/2016 The Dy. Shri Shamkant Keshav 2009-10
Commissioner of Kotkar, Flat No.1, Prabhat
Income Tax, Road, Erandwane,
Circle-3, Pune Pune-411004.
PAN : ABEPK3581D
22 2426/PUN/2016 The Dy. Shri Milind G. Bhole 2012-13
Commissioner of 1134/1, Satyaprakash
Income Tax, Shivajinagar,
Circle-3, Pune. Pune-411016.
PAN :ABAPB1615R
23- 2430/PUN/2016 The Asst. Shri Shivaji Anandrao 2011-12 &
24 & Commissioner of Powar, A/p Toap , 2008-09
2431/PUN/2016 Income Tax, Tal. Hatkalangale,
Ichalkaranji Circle, Dist. Kolhapur
Ichalkaranji. PAN : AHZPP0195M
25 2472/PUN/2016 The Income Tax M/s. R.L. Gold P. Ltd. 2011-12
Officer, Ward-1(2), 169, Balaji Peth,
Jalgaon. Jalgaon-425 001
PAN : AABCG5201D
26 2504/PUN/2016 The Income Tax Shri Balasaheb Sadashiv 2007-08
Officer, Ward-2(3), Nikam, S. No. 68/2,
Pune Chandrama Bunglow,
Sangamwade, Kirkee,
Pune-411 003
PAN : ACYPN8839L
27 2505/PUN/2016 The Income Tax Smt. Radhika B. Nikam 2007-08
Officer, Ward-2(3), S. No. 68/2, Chandrama
Pune Bunglow, Sangamwade,
Kirkee, Pune-411 003
PAN : AERPN4159A
28- 2535/PUN/2016 The Income Tax Shri Mallikarjun 2009-10
29 & Officer, Ward-1(4), Chanbasappa Nadagadalli 2010-11
2536/PUN/2016 Kolhapur Porp. of M/s. Amrut Wines
Gadhinglaj, Kolhapur,
PAN : AAIPN2304E
30 2547/PUN/2016 The Dy. M/s. Clover Technologies 2011-12
Commissioner of P.Ltd.,
Income Tax, No.5, Galaxy Society, 245,
Circle-1(1), Pune. Boat Club Road,
Pune-411001
PAN : AAACC7231Q
31 2571/PUN/2016 The Asst. Shri Dinesh A Parekh 2012-13
Commissioner of Prop. Unnati Enterprises,
Income Tax, Ganpati Peth,
Circle-1, Sangli Sangli-416416
PAN : ABHPP9521F
32 2651/PUN/2016 The Dy. Dharamvir Sambhaji Urban 2012-13
Commissioner of Co-Op Bank Ltd.
Income Tax, 251, Sharma Building,
Circle-8, Pune. Mumbai-Pune Road,
Kasarwadi,
Pune-411 034
PAN : AAAAD2878G
33 2668/PUN/2016 The Dy. Satyanarayan Ramswaroop 2011-12
Commissioner of Agarwal
Income Tax, Plot No. 15,Geet Swaroop,
Circle-14, Pune. Kanifnath Society,
Hadapsar, Pune-411028
PAN : AAPPA6151M
3 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
34 2735/PUN/2016 The Asst. M/s. Preetam Enterprises, 2011-12
Commissioner of 1325/91, Shivaji Udyam
Income Tax, Nagar, Kolhapur
Circle-2, Kolhapur PAN: AACFP2436P
35 2753/PUN/2016 The Asst. M/s.Vikram Developers & 2012-13
Commissioner of Promoters, 19, Shrikrishna
Income Tax, Heights, Ganeshkhind
Central Circle-2(1), Road, Shivaji Nagar,
Pune. Pune-411 005
PAN :AAGFV4298R
36 2761/PUN/2016 The Dy. M/s. Credit Pointe Services 2009-10
st
Commissioner of P.Ltd, Office 1B, 1 Floor,
Income Tax, The Cerebrum , IT Park,
Circle-1(1), Pune Kalyaninagar,
Pune-411014
PAN : AACCC7203N
37 2845/PUN/2016 The Asst. M/s. Auto Cars 2012-13
Commissioner of Adalat Road,
Income Tax, Aurangabad-431 005
Circle-3, PAN : AAJFA3181B
Aurangabad
38 2923/PUN/2016 The Dy. Shri Apoorva Patni 2013-14
Commissioner of S No. 1 A, Irani Market
Income Tax, Compound, Yerwada,
Circle-7, Pune Pune-411 006
PAN :AGUPP5918J
39 2924/PUN/2016 The Dy. Mrs. Sadhana Patni 2013-14
Commissioner of S No. 1 A, Irani Market
Income Tax, Compound, Yerwada,
Circle-7, Pune Pune-411 006
PAN :AAUPP2868H
40 2979/PUN/2016 The Asst. M/s. Bhima Riddhi 2013-14
Commissioner of Infotainment P.Ltd, 446,
rd
Income Tax, Kailash Tower, 3 Floor,
Circle-2, Kolhapur Station Road,
Kolhapur-416 001
PAN : AADCB3933D
41 41/PUN/2017 The Income Tax M/s. Kanakdhara Steel Re- 2011-12
Officer, Ward 1, rolling Mills, Plot No.F-24,
Jalna Phase-II, Addl.MIDC Area,
Jalna
PAN:AAIFK9449B
42 52/PUN/2017 The Income Tax Shri Chhagan K. Matale, 2010-11
Officer, Ward 1(4), Matale Niwas,
Nashik Makhmalabad, Naka,
Panchvati,
Nashik-422003
PAN: BIFPM8937C
43 78/PUN/2017 The Income Tax Shri Dharamraj R. Patil, 2008-09
Officer, Ward 3, H.No-217, Nagaon, ONGC
Panvel Gate No.2, Uran,
Raigad-400702
PAN:ALFPP6271N
44 102/PUN/2017 The Dy. Shri Arihant G. Patni 2013-14
Commissioner of S.No.1A Irani Market
Income Tax, Compound, Yerwada,
Circle-7, Pune Pune-411006
PAN:AGUPP5917H
45 118/PUN/2017 The Income Tax M/s. Hotel Surya Pvt. Ltd., 2008-09
Officer, Ward 1202/3, Apte Road,
11(1), Pune Shivajinagar, Near
Mahatma Phule Museum,
Pune-411004
PAN:AAACH6199L
4 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
46 143/PUN/2017 The Dy. Shri Girish M. Rathi 2013-14
Commissioner of Flat No.401, Sankruti
Income Tax, Vrundavan, 1312,
Circle-6, Pune Shukrawar Peth,
Pune-411002
PAN:AAZPR9237R
47 145/PUN/2017 The Asst. Shri Vipul V. Chopda 2009-10
Commissioner of C/o KTA Spindle Toolongs,
Income Tax, 246/9, Hinjewadi, Mulshi,
Circle-2, Pune Pune - 411057
PAN:AAQPC2436E
48 175/PUN/2017 The Income Tax Shri Bhairavnath Multi 2011-12
Officer, Ward 3, State Co-Op Credit Society
Satara, Ltd., 48, Laxmi Nagar,
Deccan Chowk, Phaltan,
Dist. Satara-415523
PAN: AAEAS8344J
49 202/PUN/2017 The Income Tax Shri Suryakant Magan Nere 2013-14
Officer, Ward 2(3), Plot No.24, Surya Chhaya,
Nashik Flat No.1, Nere Park,
Yeshvant Co-op.Society,
College Road,
Nashik-422005
PAN: AAHPN8285B
50- 206/PUN/2017 The Income Tax Shri Shankar G Panaskar 2009-10
52 To Officer, Ward 2(2), Prop. M/s.Sajeda Electrical 2010-11
208/PUN/2017 Nashik Industries, Plot No.368/2, 2011-12
Jagannath Bhadure Mala,
Old Ambad Road, Satpur,
Nashik - 422007
PAN: AJIPP8751G
53 213/PUN/2017 The Asst. M/s. Avee Broilers 2013-14
Commissioner of Gat No.404, Sogras, Tal.
Income Tax, Circle Chandwad, Nashik-422102
1, Nashik PAN:AAGFA6131N
54 215/PUN/2017 The Asst. M/s. Hotel Woodland P. 2013-14
Commissioner of Ltd.,
st
Income Tax, Circle 1 Floor, Wani House, New
1, Nashik Mumbai Agra Road,
Nashik-422001
PAN:AAACH5758F
55 241/PUN/2017 The Income Tax Shri Dashrath V. Wagaskar 2013-14
Officer, Ward 1(4), Flat No.4 & 5, Anand Kunj
Nashik Apartment, Old Gangapur
Road, Nashik-422005
PAN: AAMPW5276G
56 397/PUN/2017 The Dy. M/s. Aaiji Surobhi Group 2012-13
Commissioner of 201, Runwal Group, Sadhu
Income Tax, Circle Vaswani Chowk, Camp,
7, Pune Pune-411001
PAN:AAAAA4551B
57 425/PUN/2017 The Dy. Smt. Inderjeet K. Maini 2013-14
Commissioner of Gat No.2347, Off Nagar
Income Tax, Circle Road, Wagholi, Tal. Haveli,
7, Pune Pune-412207
PAN: AAWPM9155C
58 429/PUN/2017 The Income Tax Baif Agro & Bio Technology 2013-14
Officer, Ward 1(2), Pvt. Ltd.,
Pune BAIF Campus, Dr.
Manibhai Desai Nagar,
Warje, Pune-411058
PAN:AAECB2256L
5 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
59 453/PUN/2017 The Asst. Dr. Rajiv M Raut 2009-10
Commissioner of 46, Hermes Heritage Co-
Income Tax, Circle op. Society, Nagar Road,
11, Pune Pune-411001
PAN: AAZPR8018G
60 491/PUN/2017 The Dy. Shri Jaspalsingh S. Vasir 2011-12
Commissioner of Plot No.70/1, S Block,
Income Tax, Circle MIDC, Bhosari,
8, Pune Pune-411026
PAN:AAIPV4775B
61 509/PUN/2017 The Income Tax Shri Abhay N. Potdar 2010-11
Officer, Ward 1(1), 505, D-Ward, Gangavesh,
Kolhapur Kolhapur-416012
PAN:AAUPP7107P
62 527/PUN/2017 The Income Tax M/s. SPN Roads 2013-14
Officer, Ward Infrastructure P.Ltd,
Osmanabad Shop No.7, Kohinoor Plaza,
MIDC Road, Anand Nagar,
Osmanabad-413501
PAN : AAJCS6048J
63 556/PUN/2017 The Income Tax Smt Kranti Ajay Nikam 2008-09
Officer, Ward 2(3), S.No. 68/2, Sangamwadi,
Pune Khadki, Pune-411 003
PAN : AESPN7328A
64 583/PUN/2017 The Dy. Shri Maruti N. Navale
Commissioner of (Bigger HUF), Sinhgad
Income Tax, Technical Education
Central Circle 2(2), Society, Vadgaon Campus,
Pune Vadgaon (Buddruk), Off
Sinhgad Road,
Pune-411041
PAN :AAEHN1259C
65 598/PUN/2017 The Income Tax Smt. Rima Ghosh 2011-12
Officer, Ward 2(1), Flat No. 202, Geeta Ganga
Pune Co-op Housing Society, S
No. 241/1, Near Medipoint
Hospital, Baner,
Pune-411 007.
PAN :AHPPG2237B
66 643/PUN/2017 The Income Tax Smt Lata U. Nikam 2008-09
Officer, Ward 2(3), S. No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN :AEVPN3333G
67 644/PUN/2017 The Income Tax Smt Reshma S. Nikam 2008-09
Officer, Ward 2(3), S. No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN : AESPN5144C
68 645/PUN/2017 The Income Tax Smt.Archana S. Nikam 2008-09
Officer, Ward 2(3), S. No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN : AESPN7251C
69 646/PUN/2017 The Income Tax Shri Uttamrao H. Nikam, S. 2008-09
Officer, Ward 2(3), No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN : AESPN0709F
70 647/PUN/2017 The Income Tax Shri Sameer U. Nikam 2008-09
Officer, Ward 2(3), S. No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN : AESPN0710Q
71 648/PUN/2017 The Income Tax Shri Sachin U. Nikam 2008-09
Officer, Ward 2(3), S. No. 68/2, Sangamwadi,
Pune Khadki, Pune-411003
PAN : AESPN0727R
6 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
72 788/PUN/2017 The Income Tax M/s. Sangam Trading 2010-11
Officer, Ward 2(1), Company,
Nashik Flat No.3, Indiraj Housing
Company, CIDCO,
Nashik-422009
PAN: ABNFS7100B
73- 875/PUN/2017 The Asst. M/s. Shreem Construction, 2007-08
74 & Commissioner of Gat No.315/1, Chatrapati 2008-09
876/PUN/2017 Income Tax, Shahu Industrial Estate,
Central Circle, Shirol, Dist.
Kolhapur Kolhapur-416103
PAN: ABAFS6064P
75 935/PUN/2017 The Asst. M/s. Eagle Flasks 1997-98
Commissioner of Industries Ltd.,
th
Income Tax, 4 Floor, Parmar Gallery,
Circle-8, Pune Shivarkar Road, Wanowrie,
Pune-411047
PAN:AAACE4197H
76 1061/PUN/2017 The Dy. M/s. Omkar Associates 2008-09
Commissioner of 2, Trupti Apartment,
Income Tax, Bhandarkar Road,
Circle-3, Pune Pune-411004
PAN:AABFO2496B
77 1137/PUN/2017 The Dy. Shri Arvind P. Zope 2013-14
Commissioner of 401, Ruturang Apartment,
Income Tax, Circle Vasudev Ashram Path,
-3, Pune Erandwane,
Pune-411 004
PAN :AAAPZ4474F
78 1189/PUN/2017 The Dy. Dharamveer Sambhaji Co- 2013-14
Commissioner of Op Bank Ltd, Shivdarshan
st
Income Tax, Complex,38, 1 Floor,
Circle -8, Pune Vinayaknagar, New Sangvi,
Pune-411027,
PAN :AAAAD2878G
79 1191/PUN/2017 The Dy. Rajgurunagar Sahakari 2013-14
Commissioner of Bank Ltd., Rajgurunagar,
Income Tax, Sashdi chowk, Tal. Khed,
Circle -8, Pune. Pune-410506
PAN : AAAAR0842E
80 1220/PUN/2017 The Dy. M/s. Mayfair Builders & 2009-10
Commissioner of Developers.
Income Tax, 1027, New Nana Peth,
Circle -6, Pune Pune-411 002,
PAN : AACFM1312R
81 1265/PUN/2017 The Income Tax M/s. Vaibhav Metals, 2012-13
Officer, Gat No.2324, Priyanka
Ward-12 (4),Pune. Nagari, Wagholi,
Pune-412207,
PAN : AAFFV0525L
82 1279/PUN/2017 The Dy. M/s Tranter India P.Ltd, 2012-13
Commissioner of Survey No.270/1/16,
Income Tax, B-7 & 8, Anmol Pride,
Circle -7, Pune Pune-411045
PAN : AAFCA4598P
83 1329/PUN/2017 The Income Tax M/s. Jadhav Associates, 2011-12
Officer, 1, Rahi Sakha Apts.,
Ward-12 (1), Pune. Parvati, Pune-411030,
PAN : AAAFJ8229Q
84- 1361/PUN/2017 The Jsons Foundry P.Ltd, 2011-12
85 & Asst.Commissioner Plot No.G-13, MIDC, 2012-13
1362/PUN/2017 of Income Tax, Kuwad Block, Kupwad, Tal.
Circle -1, Sangli Miraj, Sangli-416436,
PAN : AAACJ6740K
7 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
86 1373/PUN/2017 The M/s Avinash Construction, 2009-10
Asst.Commissioner Abil House, 2, Range Hill
of Income Tax, corner, Ganesh Khind
Circle -2, Pune Road, Pune-411 007,
PAN : AAEFA6358H
87 1399/PUN/2017 The Income Tax Shri Sachin N.Chordiya 2010-11
Officer, Ward 1(1), 522-14, Shantinagar,
Jalgaon Ganeshwadi, Jalgaon
PAN: ADSPC4588J
88 1465/PUN/2017 The Asst. Kantilal Hastimal Sancheti, 2014-15
Commissioner of 16, Shivaji Nagar,
Income Tax, Circle Pune-411005
11, Pune PAN:ARZPS1433K
89 1473/PUN/2017 The Dy. Ashok SSK Ltd., 2008-09
Commissioner of A/p Ashok Nagar,
Income Tax, Tal. Shrirampur,
Ahmednagar Dist.Ahmednagar-413713
Circle, PAN:AACCA3452B
Ahmednagar
90 1475/PUN/2017 The Income Tax Parner Taluka SSK Ltd., 2012-13
Officer, Ward 4, Devibhohire,
Ahmednagar Tal. Parner,
Dist. Ahmednagar-414307
PAN:AAAAP0849B
91- 1479/PUN/2017 The Dy. Gorur Infra Projects P. Ltd., 2011-12
92 & Commissioner of 314, Shubham Complex, 2012-13
1480/PUN/2017 Income Tax, Matheran Road, Sector-11,
Panvel Circle, New Panvel, Dist. Raigad.
Panvel PAN:AADCG5519J
93 1663/PUN/2017 The Income Tax Anand Co-Op Bank Ltd., 2013-14
Officer, Circle-9, 1944, 'Sandesh' Gokhale
Pune Park, Chapekar Chowk,
Chinchwad,
Pune - 411033
PAN: AAAAS6060P
94 1740/PUN/2017 The Income Tax Smt. Babita S. Pardesh, 2013-14
Officer, Ward 3(2), Row House No.6, Sadguru
Pune Housing Society, Senapati
Bapat Road,
Pune - 411016
PAN:AIEPP6148E
95 1762/PUN/2017 The Asst. Schrader Ducan Ltd., 2010-11
Commissioner of LBS Marg, Mumbai, West
Income Tax, Circle Mumbai-400080
6, Pune PAN:AAACS0769H
96 1768/PUN/2017 The Asst. PRA Realty India P.Ltd., 2012-13
th
Commissioner of 401/402, 4 Floor, Nucleus
Income Tax, Circle Mall, 1 Church Road,
4, Pune Camp, Pune - 411001
PAN:AADCP7514N
97 1772/PUN/2017 The Dy. Sunil S. Bhosale 2010-11
Commissioner of 94-A, Sangita Smriti, N.T.
Income Tax, Circle Wadi, Shivajinagar, Pune-5
3, Pune PAN:ACMPB9480D
98 1786/PUN/2017 The Asst. Ambejogai Peoples Co-op. 2014-15
Commissioner of Bank Ltd., Raj Complex,
Income Tax, Circle Savarkar Nagar, Prashant
3, Aurangabad Nagar, Ambejogai,
Dist.-Beed.
PAN:AAAAA2883L
8 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
99 1792/PUN/2017 The Asst. Smt. Ashwini P. Pawar 2013-14
Commissioner of Flat No.2, Anand
Income Tax, Circle Residency, Plot No.74/75,
2, Pune Aundh,
Pune - 411007
PAN: ABPPT3927M
100 1838/PUN/2017 The Dy. M/s. Joshi Sweets 2013-14
Commissioner of Shop No.3, Kamala Park
Income Tax, Circle Society, Karve Nagar,
3, Pune Pune-411038
PAN: AADFJ4429M
101 1849/PUN/2017 The Income Tax Smt. Sunanda V. Nikam 2008-09
Officer, Ward 2(3), S.No.68/2, Chandrama
Pune Bungalow, Sangamwadi,
Khadki, Pune-411003
PAN:AESPN7184E
102 1850/PUN/2017 The Income Tax Smt Shalan S. Nikam 2008-09
Officer, Ward 2(3), S.No.68/2, Chandrama
Pune Bungalow, Sangamwadi,
Khadki, Pune-411003
PAN:AESPN7331M
103 1851/PUN/2017 The Income Tax Shri Amit G. Nikam 2008-09
Officer, Ward 2(3), S.No.68/2, Chandrama
Pune Bungalow, Sangamwadi,
Khadki, Pune-411003
PAN:AESPN7209L
104 1853/PUN/2017 The Income Tax Shri Vijay S. Nikam 2008-09
Officer, Ward 2(3), S.No.68/2, Chandrama
Pune Bungalow, Sangamwadi,
Khadki, Pune-411003
PAN:ADMPN1417F
105 1854/PUN/2017 The Income Tax Shri Gulab S. Nikam 2008-09
Officer, Ward 2(3), S.No.68/2, Chandrama
Pune Bungalow, Sangamwadi,
Khadki, Pune-411003
PAN:ADDPN3409N
106 1884/PUN/2017 The Asst. M/s. Parijat Constructions, 2009-10
Commissioner of 1 & 4, B Wing, Niwas
Income Tax, Plaza, Behind HDFC
Circle-2, Nashik. House, Sharanpur Road,
Nashik-422005,
PAN : AAFFP4021K
107 1903/PUN/2017 The Asst. Rajarshri Shahu Nagari 2014-15
Commissioner of Path Sanstha Ltd.,
Income Tax, C.S.No.2248,Bazar Peth,,
Ichalkaranji, Kurundwad, Tal. Shirol,
Dist.-Kolhapur-416106
PAN :AAABR0166N
108 1948/PUN/2017 The Income Tax M/s. Lalgirbuva Math, 2014-15
Officer, A/p, Mandali, Tal.Karjat,
(Exemption), Dist.- Ahmednagar,
Ward-1, Nashik. Pin-414401,
PAN : AABTL0937C
109 1986/PUN/2017 The Income Tax Shri Amol A. Pasalar, 2008-09
Officer, Ward-6 (2), S No.33, 8/3/1, Vadgaon
Pune BK, House No. 369, Manik
Baug, Pune-411 051,
PAN : AJKPP3755A
110- 2034/PUN/2017 The Asst. Sharada Erectors P.Ltd, 2000-01,
112 2036/PUN/2017 Commissioner of 38, Vijayanagar Colony, 2006-07 &
& Income Tax, Pune-411 030, 2007-08
2037/PUN/2017 Circle-6, Pune. PAN : AACCS6028D
9 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
113 2079/PUN/2017 The Asst. Shri Vasant K. Savant, 2009-10
Commissioner of Plot No. 110, A Ward, Sane
Income Tax Guruji Vasahet ,
(Central) Circle, Radhanagari Road,
Kolhapur Kolhapur,
PAN : ACJPS1616F
114 2094/PUN/2017 The Income Tax Smt. Jyoti Deepak 2013-14
Officer, Ward-3(4), Bhivpathaki, Everest 12
Pune. Sankalp Society, Opp. JOG
Hospital Paud Road,
Kothrud, Pune-411038,
PAN :AAVPB4242J
115 2099/PUN/2017 The Income Tax M/s. Janardhan B. Sapkale, 2007-08
Officer, Ward-1(5), Plot No. 3, Bapurao
Jalgaon Housing Society, Adarsh
Nagar, Panchmurti Apts.,
Jalgaon-425001
PAN : AAHFJ9768K
116 2133/PUN/2017 The Dy. The Ugar Sugar Works 2012-13
Commissioner of Ltd., Mahaveer Nagar,
Income Tax, Dist Sangli,
Circle-2, Sangli Pin-416416,
PAN : AAACT7580R
117 2238/PUN/2017 The Asst. Shri Baswaraj V.Mangrule, 2014-15
Commissioner of Plot No.64, Mayurban
Income Tax, Colony, Dargah Road,
Circle-3, Shahnoorwadi,
Aurangabad. Aurangabad.
PAN : AKOPM7934P
118 2342/PUN/2017 The Dy. M/s. Good Year South Asia 2009-10
Commissioner of Tyres P.Ltd,
Income Tax, H-18, MIDC, Waluj,
Circle-1, Aurangabad (MH),
Aurangabad. PAN : AABCG5544P
119 2460/PUN/2017 The Income Tax Sumit T. Malusare, 2014-15
Officer, Ward-3(1), 1202, Shirole Plot,
Pune. Shivajinagar,
Pune- 411004,
PAN : AMDPM8233C
120 2483/PUN/2017 The Asst. The Satara District Cen. 2014-15
Commissioner of Co-op Bank Ltd.,
Income Tax, Head Office, Kisan
Satara Circle, Bhawan, 523A/1, Opp. Zilla
Satara Parishad,
Satara-415001,
PAN :AAAAT3706H
121 2495/PUN/2017 The Income Tax Shri Deepak P. 2013-14
Officer, Ward-13 Bhivapathaki,
(1), Pune. Everest 12 Sankalp
Society, Opp. JOG Hospital
Paud Road, Pune-411038,
PAN : AAVPB4241M
122 IT(SS)A The Asst. Shri Prakash N. 2008-09
82/PUN/2017 Commissioner of Chaudhary, 11, Swed
Income Tax, Bindu, Shanti Nagar,
Central Circle-2, Yawala Road, Bhusawal,
Nashik. Jalgaon-425 201,
PAN : AAQPC1998P
123 2561/PUN/2017 The Asst. Zawar Sales Ltd., 2014-15
Commissioner of B-105, Kalpataru Plaza,
Income Tax, 224, Bhavani Peth,
Circle-12, Pune. Pune-411042
PAN : AAACZ0593N
10 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
124 2627/PUN/2017 The Asst. Henkel Adhesive 2010-11
Commissioner of Technologies (I) P.Ltd,
th
Income Tax, 10 Floor, Kesar Solidaire,
Circle-11, Pune. Plot No.5, Sec-19,
Sanpada,
Navi Mumbai -400705
PAN : AAACL1954B
125 2708/PUN/2017 The Asst. Parakh Agro Industries 2011-12
Commissioner of Ltd., Plot No.1, Parakh
Income Tax, House, Gultekadi,
Circle-4, Pune. Pune-411 037,
PAN : AABCP0314L
126 2751/PUN/2017 The Income Tax Shri Joytibha M. Kalyankar, 2014-15
Officer, Ward-2(1), Plot No.57, A Block, Shiroli
Kolhapur MIDC, Kolhapur.
PAN :APRPK9976M
127 2789/PUN/2017 The Income Tax Shri Jai Ramesh Sawhney, 2011-12
Officer, Ward-2(4), C-504, Aparna Sarovar
Aurangabad Gande, Next to Citizens
Hospital, Nallagandla,
Serilingampally Mandal,
Hyderabad,
Telangana - 500019
PAN :BJPSS3711P
128 2870/PUN/2017 The Deputy Shri Nishikumar 2014-15
Commissioner of Krishankumar Singla
Income Tax, C-7, Liberty Phase-II,,
Circle-14, Pune. Koregaon Park,
Pune-411 001,
PAN : ARGPS0078P
129 2873/PUN/2017 The Asst. M/s. Preetam Enterprises, 2014-15
Commissioner of 1325/91, Shivaji Udyan
Income Tax, Nagar, Kolhapur.
Circle-2, Kolhapur, PAN :AACFP2436P
130 2903/PUN/2017 The Income Tax Shri Ramniwas G. Somani, 2013-14
Officer, Ward & 7/43, Wangikar House,
TPS, Parbhani Vidyanagar Selu, Dist.-
Parbhani-431 502,
PAN : AEKPS2644Q
131 2994/PUN/2017 The Asst. Sai Bhargavnath Infra, 2014-15
Commissioner of Bhargav House S. No. 16,
Income Tax, Hingne Khurd,
Circle-6, Pune. Pune-411 051,
PAN : ACBFS9830R
132 3050/PUN/2017 The Income Tax Smt. Vinita S. Joshi, 2014-15
Officer, Ward-2(3), 5, Amaya, Sahajivan
Aurangabad Colony, Samarth Nagar,
Aurangabad,
PAN : ABGPJ9502P
133 101/PUN/2018 The Income Tax Jayashree R. Sawant, 2009-10
Officer, Ward-2, 3, Magzine Colony, Sadar
Satara Bazar, Satara-415 001,
PAN : BBXPS7052R
134- 148/PUN/2018 The Income Tax Smt. Jayshree D. Shilimkar, 2011-12
135 & Officer, Ward 5(4), A/p, Kurungwad, 2011-12
149/PUN/2018 Pune. Tal. Bhor,
Pune-412213,
PAN :APPPS8235R
136 219/PUN/2018 The Income Tax Kishor N. Kachi, 2010-11
Officer, Ward 6(3), 1732, Shukrawar Peth,
Pune. Pune-411 002,
PAN : ALNPK3278L
11 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
137 238/PUN/2018 The Income Tax Shri Chetan J. Dharu, 2013-14
Officer, Ward 5(3), Flat No. 7, AGAM Apts.
Pune. Dattanagar Road, Katraj,
Pune-411 043
PAN : AHIPD4952H
138 311/PUN/2018 The Asst. M/s. Wave Suspension 2011-12
Commissioner of Systems India P. Ltd,
Income Tax, Gat No. 417/1, Takave
Circle-10, Pune. (Bk), Tal. Maval,
Dist- Pune-412106,
PAN : AAACW7145B
139 333/PUN/2018 The Asst. Arjun Urban Co.op Bank 2010-11
Commissioner of Ltd.,
Income Tax, 7/4, East Mangalwar Peth,
Circle-1, Solapur Solapur,
PAN : AAAAA0529M
140 470/PUN/2018 The Income Tax M/s. Meditech Instruments, 2014-15
Officer, Ward 1(1), Lokmanya Complex,
Sangli Pandharpur Road, Miraj,
Dist- Sangli, Pin-416 410,
PAN :AAOFM8542P
141 508/PUN/2018 The Dy. Om Shri Laxminarayan 2014-15
Commissioner of BSKPWKD Trust,
Income Tax 1957, 'C' Laxmipuri,
(Exemption) Circle, Kolhapur.
Pune. PAN : AAAAO0095L
142 534/PUN/2018 The Income Tax Pravin J. Patil, 2011-12
Officer, Ward-2, 21, Chandratray Housing
Dhule. Society, Gondur Road,
Deopur, Dhule-424001
PAN : ACLPP8421B
143 905/PUN/2018 The Dy. M/s. Annasaheb Magar 2014-15
Commissioner of Sahakari Bank Maryadit,
Income Tax, 68/1, Sadashiv palace,
Circle-8, Pune. Landewadi , Bhosari,
Pune-26
PAN:AAAAA1774G
144- 944/PUN/2018 The Income Tax Smt. Kavita R. Sadanshiv, 2008-09,
147 To Officer, Ward-2(2), Plot No.10B, Surbhi 2009-10,
947/PUN/2018 Jalgaon. Colony, Amalner, 2012-13 &
Jalgaon-423 401, 2013-14
PAN : EOIPS7837M
148 952/PUN/2018 The Income Tax Late Dharma K. Sadanshiv, 2008-09
Officer, Ward-2 (2), L/H- Sanjeev Dharma
Jalgaon. Sandanshiv & Rajiv
Dharma Sandanshiv, Plot
No.10B, Surbhi Colony,
Amalner, Jalgaon-423 401,
PAN : BOPPS3511C
149 985/PUN/2018 The Jt. M/s. Lokmangal Agro 2014-15
Commissioner of Industries Ltd., 8536-A/11,
Income Tax (OSD), Lokmangal House, Murarji
Circle-1, Solapur. Peth, Near Old Poona
Naka, Solapur-413 001,
PAN : AAACL7933N
अऩीऱाथी की ओर से / Appellant by : Shri Achal Sharma - Sl. Nos.1-74
Shri Ajay Modi - Sl.Nos.75-149
प्रत्यथी की ओर से / Respondent by : Shri C.H. Naniwadekar -
Sl. No.21, 38, 39, 44
12 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
Shri Kishore Phadke & Mehul Shah -
Sl. Nos.7, 8, 35, 55, 96, 143
Shri Vilesh Dalya - Sl. No.9-19
Shri P.D. Kudwa - Sl. No.30
Shri Pramod Shingte - Sl. No.32, 78, 79
Shri S.N. Doshi - Sl. No.64, 90
Smt. Deepa Khare - Sl. No.65, 100
Shri D.Y. Pandit - Sl. No.91, 92
Shri Ajay Pednekar - Sl. No.123
Shri Rajendra Agiwal - Sl. No.124
Shri Manoj Jain - Sl. No.131
Ms Vaishnavi Badve - Sl. No.134, 135, 138
None - Sl. Nos.1 - 6, 20, 22 - 29, 31, 33, 34,
36, 37, 40 - 43, 45 - 54, 56 - 63,
66 - 77, 80 - 89, 93 - 95, 97 - 99,
101 - 122, 125 - 130, 132, 133, 136,
137, 139 - 142, 144 - 149
सन
ु वाई की तारीख / घोषणा की तारीख /
Date of Hearing : 25.07.2018 Date of Pronouncement: 27.07.2018
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
This bunch of appeals filed by Revenue are against respective order/s of CIT(A), relating to different assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short 'the Act').
2. This bunch of appeals filed by the Revenue relating to different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience.
3. The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with 13 1911/PUN/2016 & Ors Bela V. Gujrathi & Ors retrospective effect. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).
4. In this background, the learned Departmental Representative for the Revenue was required to state their position; they have not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the Circular (supra).
5. Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as their filing is in contravention of the CBDT Circular dated 11.07.2018 (supra). Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).
6. In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.
7. In the result, all the appeals of Revenue are dismissed.
Order pronounced on this 27th day of July, 2018.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक Dated : 27th July, 2018.
SB/GCVSR
14 1911/PUN/2016 & Ors
Bela V. Gujrathi & Ors
आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :
1. अऩीऱाथी / The Appellant;
2. प्रत्यथी / The Respondent;
3. आयकर आयक् ु त(अऩीऱ) / The concerned CIT(A);
4. The concerned Pr.CIT/CIT;
5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे "ए" / DR 'A', ITAT, Pune;
6. गार्ड पाईऱ / Guard file.
ु ार/ BY ORDER, आदे शािस सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩण ु े / ITAT, Pune