Income Tax Appellate Tribunal - Pune
Assistant Commissioner Of Income-Tax, ... vs Savitri B. Sanikop,, Kolhapur on 26 July, 2018
आयकर अपीलीय अिधकरण पुणे यायपीठ "बी
बी"
बी पुणे म
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "B", PUNE
ी डी.
डी क णाकरा राव,ले
राव लेखा सद य,
सद य एवं ी िवकास अव थी,
अव थी याियक सद य के सम
BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM
Sl. ITA No. Name of Appellant Name of Respondent Asst. Year
No.
1 2609/PUN/2016 ACIT, Ichalkaranji Circle, M/s. Powercraft Electronics 2011-12
Ichalkaranji Pvt. Ltd.,
Plot No.23 & 24, Phase
No.1, Sector-1,
Laxmi Sah. Audyogik
Vasahat Hatkanangale,
Dist. Kolhapur
PAN : AABCP2245G
2 2650/PUN/2016 DCIT, Circle-8, Pune Mahadu Maruti Bhujbal, 2011-12
C/o. Shree Laxmi Steel
Centre,
At Post Chakan,
Khed, Chakan,
Pune - 411 501
PAN : ABEPB4355L
3 2655/PUN/2016 DCIT, Circle-3, Pune Orbit Electricals Pvt. Ltd., 2008-09
(Formerly known as
Magnum Machines Pvt.
Ltd.,)
9, ICS Colony,
Ganeshkhind Road, Pune -
411007
PAN : AAACF2636C
4-6 2683 to ITO, Ward-12(4), Pune M/s. Vaibhav Metals, 2008-09
2685/PUN/2016 Gat No.2423, 2009-10
Priyanka Nagari, Wagholi, 2010-11
Pune - 412 207
PAN : AAFFV0525L
7 2701/PUN/2016 ITO, Ward-1(3), Nashik M/s. Shree Santaji Maharaj 2013-14
Nagari Sahakari
Patsanstha Ltd.,
10/16, Dr. Athavale
Chambers,
Opp. Gavkari Office, Tilak
Path, Nashik
PAN : AACTS8751N
8 2716/PUN/2016 DCIT, Circle-1(1), Pune M/s. Column Software 2009-10
Technologies Pvt. Ltd.,
th
6 Floor, B-Wing,
S.No.150, Lohia Jain IT
Park, Near Kothrud Depot,
Paud Road,
Chandani Chowk,
Pune- 411 038
PAN : AACCC8915D
9 2722/PUN/2016 ITO, Ward-1(4), Shri Warna Mahila 2013-14
Kolhapur Sahakari Pat. Sanstha
Maryadit,
A/P. Warnanagar,
Tal. Panhala,
Dist. Kolhapur
PAN : AAAAS3742C
10-11 2737 & ITO, Ward-2(3), Nashik Smt. Sindhu Jayprakash 2009-10
2738/PUN/2016 Nair, 2010-11
Prop. Of Kaizen Industries,
Shop No.2, Sanket
Apartment, Kamatwada,
Nashik - 422 009
PAN : ADLPN0768N
2
12 2760/PUN/2016 DCIT, Circle-1(1), Pune M/s. Celoxis Technologies 2009-10
Pvt. Ltd.
Shreyas Eterna, NDA
Pashan Road, Bavdhan,
Pune - 411 021
PAN : AABCC 7213R
13 2863/PUN/2016 DCIT, Circle-1(1), Pune M/s. Bosch Chassis 2011-12
Systems India Ltd.,
Gat No.306, Nanekarwadi,
Chakan, Pune - 410 501
PAN : AAACK7312E
14 2865/PUN/2016 ACIT, Circle-2, Kolhapur Shri Vishal Kantilal 2008-09
Chordiya,
209, Karande Mala,
E-Ward, Tarabia Park,
Kolhapur - 416 003
PAN : ADVPC3224E
15 2866/PUN/2016 ACIT, Circle-2, Kolhapur Shri Lalit Premraj Chordiya, 2008-09
209, Karande Mala,
E-Ward, Tarabia Park,
Kolhapur - 416 003
PAN : ADVPC5285F
16 2867/PUN/2016 ACIT, Circle-2, Kolhapur Rahul Kantilal Chordiya, 2008-09
209, Karande Mala,
E-Ward, Tarabia Park,
Kolhapur - 416 003
PAN : AALPC1085E
17 2868/PUN/2016 ACIT, Circle-2, Kolhapur Shri Kantilal Premraj 2008-09
Chordiya,
209, Karande Mala,
E-Ward, Tarabia Park,
Kolhapur - 416 003
PAN : AALPC1086H
18-19 2973 & ITO, Ward-1(4), Nashik M/s. Maharashtra 2009-10
2974/PUN/2016 Industries & Re-rolling 2011-12
Mills, Plot No.G-16, MIDC
Industrial Area, Ambad Link
Road, Nashik
PAN : AAMFM1272G
20 05/PUN/2017 DCIT, Central Circle- Nandu A.Rajput, 2007-08
2(3), Pune S.No.125, Arjun Heights,
Near Warje Jakat Naka,
Warje, Pune - 411 052
PAN : AAPPR5684Q
21-22 20 & ITO, Ward-1(3), Jalgaon M/s. Leeds Kem, 2009-10
21/PUN/2017 D-50, MIDC Area, 2010-11
Jalgaon - 425 003
PAN : AABFL0308D
23-24 36 & DCIT, Central Circle- Rasiklal Manikchand 2011-12
38/PUN/2017 1(1), Pune Dhariwal (HUF), 2013-14
Manikchand House,
Plot No.100/101, D
Kennedy Road,
Behind Hotel Le Meredian,
Pune - 411 001
PAN : AABHD5583L
25 59/PUN/2017 ACIT, Central Circle- Chaudhary Attarsingh 2011-12
1(3), Pune Yadav,
Memorial Education Trust,
Pride Plaza, First Floor,
Pimpri, Pune
PAN : AAAAC2210P
3
26 83/PUN/2017 ACIT, Satara Circle, M/s. Adarsh Vastu Nirmiti 2012-13
Satara Pvt. Ltd.,
S.No.81/2/2, Adarsh Nagar,
NH-04, Khed,
Satara-415003
PAN : AAICA0694D
27-28 94 & ITO, Ward-6(4), Pune Manoj Jalamchand Oswal, 2009-10
95/PUN/2017 Prop. M/s. 01 Synergy & 2010-11
M/s. Manoj Sales,
139, Bhawani Peth,
Pune 411 042
PAN : AABPO2958C
29-30 105 & DCIT, Circle-6, Pune M/s. Sujata Farms Pvt. Ltd., 2005-06
108/PUN/2017 35/15, Chandrasen 2009-10
Apartment, Prabhat Road,
Lane No.8, Pune - 411 001
PAN : AACCS5879C
31 119/PUN/2017 ITO, Ward-5(1), Pune Shri Umesh U. Pardeshi, 2009-10
Prop. M/s. Frontline Electro
Syndicate, "Umrao",
Sr.No.584/2/1/2,
Salisbury Park,
Near LIC Colony,
Pune-411037
PAN : AHSPP2945E
32 130/PUN/2017 ACIT, Circle-2, Kolhapur The Residency Club, 2008-09
Near New Palace Post
Office, Tarabai Park,
Kolhapur - 416 003
PAN : AAATT8533D
33 140/PUN/2017 ACIT, Ratnagiri Circle, Dapoli Urban Co-op. Bank 2012-13
Ratnagiri Ltd.,
Post Lane, Dapoli,
PAN : AAAAD1799C
34 179/PUN/2017 DCIT, Circle-6, Pune Shri Sagar Digambar 2012-13
Gosavi Neelay,
Survey 9, Hing NE Khurd,
Vithalwadi, Pune
PAN : AAVPG7786Q
35 180/PUN/2017 DCIT, Circle-6, Pune Smt. Ulka Digambar Gosavi 2012-13
Neelay,
Survey 9, Hing NE Khurd,
Vithalwadi, Pune
PAN : AAVPG7784N
36 205/PUN/2017 ITO, Ward-2(2), Nashik Shri Deepak Shankar 2011-12
Panaskar,
Prop. M/s. New Jyoti Power
Controls, Plot No.368/2,
Jaganath Bhadure Mala,
Old Ambad Road,
Satpur, Nashik - 422 007
PAN : AMFPP6337E
37 210/PUN/2017 ACIT, Circle-1, Nashik M/s. Do All Engineers Pvt. 2010-11
Ltd.,
W-108(A), MIDC Industrial
Area, Ambad,
Nashik - 422 010
PAN : AABCD0112E
38 214/PUN/2017 ACIT, Circle-1, Nashik M/s. Zetex Engineers Pvt. 2013-14
Ltd.,
Gat No.178/2, Sarul, Vilholi,
Nashik - 422 010
PAN : AAACZ2640L
4
39 216/PUN/2017 ACIT, Circle-1, Nashik The Pimpalgaon Merchants 2013-14
Co-op. Bank Ltd.,
A/P. Pimpalgaon (B),
Tal. Niphad,
Nashik - 422209
PN : AAAAT5305Q
40 242/PUN/2017 ACIT, Circle, Dhule Shri Piyush Kishor Bafna, 2013-14
Bafna Brothers, Plot No.5,
Opp. Prakash Theater,
Parola Road,
Dhule-424001
PAN : AEYPB5463J
41 299/PUN/2017 ACIT, Circle-8, Pune Indrayani Co-operative 2013-14
Bank Ltd.,
109, BCTS No.1480,
nd
2 Floor, Near Sadhu
Waswani Garden,
Pimpri, Pune - 411 017
PAN : AAAAI0358L
42 305/PUN/2017 ACIT, Circle-10, Pune Paranjape Autocast Pvt. 2012-13
Ltd.,
T-141, Bhosari Industrial
Estate, Bhosari,
Pune - 411 026
PAN : AABCP0318G
43 307/PUN/2017 DCIT, Circle-7, Pune M/s. Xrbia Developers 2007-08
Limited,
st
1 Floor, 929,
Mantri House,
Shivaji Nagar,
Pune -411005
PAN : AABCE5318F
44 347/PUN/2017 DCIT, Circle-9, Pune M/s Kongsberg Automotive 2011-12
India (P) Ltd.,
Building No.2, Gat No.312,
Nanekarwadi,
Chakan Village,
Tal. Khed, Pune - 410501
PAN : AAFFS8042P
45 413/PUN/2017 ITO, Ward-6(4), Pune M/s. Bhandari Timbers, 2012-13
125, New Timber Market,
Bhawani Peth,
Pune - 411 042
PAN : AABFB2167N
46-47 480 & ITO, Ward-1(3), Shri Bapusaheb Santaram 2011-12
481/PUN/2017 Kolhapur Patil, A/P. 691, Mithila 2011-12
Apartment, Shivaji Peth,
Kolhapur
PAN : BGHPP8700L
48 508/PUN/2017 ACIT, Satara Circle, M/s. Hindustan Feeds Mfg. 2013-14
Satara Co.,L-4, Additional MIDC,
Satara - 415004
PAN : AABFH6485P
49 526/PUN/2017 DCIT, Circle-14, Pune Satyanarayan Ramswaroop 2012-13
Agarwal, Plot No.15, Geet
Swarrop, Kanifnath Society,
Hadapsar, Pune - 411 028
PAN : AAPPA6151M
50 609/PUN/2017 DCIT, Panvel Circle, Shri Sham Gajanan 2012-13
Panvel, New Panvel Kumbhar,405, Soham Co-
op. Housing Society,
Sector-20C, Airoli,
Navi Mumbai-400708
PAN : ACIPK0144K
5
51 771/PUN/2017 DCIT, Circle-8, Pune M/s. Messung Systems, 2008-09
Plot No.EL-2, J-Block,
MIDC, Bhosari,
Pune - 411 026
PAN : AAEFM6577C
52 775/PUN/2017 ACIT, Circle, Dhule Maharashtra Mahila 2013-14
Sahakari Gruh Udyog,
Plot No.33, Vallabh Nagar,
Agrawal Nagar,
Malegaon Road,
Dhule
PAN :AADFM8202H
53 794/PUN/2017 ACIT, Circle11, Pune M/s. Intelmac Machine 2013-14
Tools Pvt. Ltd.,
100/5, Ambegaon,
Pune - 411 046
PAN : AABCI2356P
54 836/PUN/2017 DCIT, Circle-6, Pune The Muslim Co-op. Bank 2013-14
Limited,
Raviwar Peth,
Pune-411002
PAN : AAAAT0746P
55 930/PUN/2017 ITO, Ward-13(3), Pune Shri Mohan Sahdev Nikam, 2008-09
68/2, Sangamwadi,
Khadki, Pune - 411 003
PAN : AESPN9690M
56 931/PUN/2017 ITO, Ward-13(3), Pune Shri Balasaheb Nikam, 2008-09
68/2, Sangamwadi,
Khadki, Pune - 411 003
PAN : ACNPN5710H
57 936/PUN/2017 ACIT, Circle-8, Pune Shri Dilip Vitthal Yeole, 2009-10
M/s. Om Electricals,
Plot No.A-73, Near Spree
Hotel, Opp. Morwadi Court,
H-Block, MIDC,
Pimpri, Pune - 411 018
PAN : AABPY0099E
58 1013/PUN/2017 ITO, Ward-5(1), Pune Shri Sunil Anant Shivtare, 2012-13
Prop. Sarj Engineering
Works,
S.No.681/8/9/10,
Plot No.1/B, Janseva
Society, Bibvewadi,
Pune - 411 037
PAN : AFHPS4700H
59-60 IT(SS)A 42 & ACIT, Central Circle-2, Shri Bhagwat Narayan 2007-08
43/PUN/2017 Nashik Chaudhary, 2008-09
11, Swed Bindu,
Shanti Nagar, Yawal Road,
Bhusawal, Jalgaon-425201
PAN : AALPC0512G
61 1097/PUN/2017 ITO, Ward-14(3), Pune Gagan Ventures, 2012-13
S.No.15/3/3A,
Opp. Kalyan Mangal
Karyalaya, Kondhwa
Budruk,Pune - 30
PAN : AAAAG4862H
62 1113/PUN/2017 DCIT, Circle-1(1), Pune M/s. Column Software 2011-12
Technologies Pvt. Ltd.,
C-1, Saudamini
Commercial Complex,
Unit No.301/302,
S.No.101/1,
Bhusari Colony,
Paud Road, Pune-411038
PAN : AACCC8915D
6
63 1136/PUN/2017 DCIT, Circle-3, Pune Shri Sunil Gajanan 2013-14
Kulkarni,
D-6, Archana Nagar
Society, Erandwane,
Pune - 411 004
PAN : ABXPK0758M
64 1243/PUN/2017 DCIT, Circle-9, Pune M/s. KSH Logistics Pvt. 2013-14
Ltd.,
23-30, Rahul Chambers,
Mumbai-Pune Road,
Kasarwadi, Pune - 411 034
PAN : AABCI1157L
65 1281/PUN/2017 ACIT, Circle-1, Nashik M/s. Lotus Park, 2012-13
24, Arpana Society,
Tilak Road,
Near Ravindra School,
Nashik - 422 011
PAN : AAEFL1434F
66 1301/PUN/2017 ACIT, Circle-10, Pune Premier Seals India Pvt. 2013-14
Ltd.,
17/8, D1 BK, MIDC,
Chinchwad, Pune 411 019
PAN : AABCP6517B
67 1305/PUN/2017 ACIT, Circle-3, Pune Shri Bhagwan Shenu 2011-12
Kumbhar,
Prop. of Prajakta Services,
Flat No.1, A-Wing,
Krishna-Leela Terrace,
Near Mahatma Society,
Pune - 411 038
PAN : AFRPK3382H
68 1328/PUN/2017 ITO, Ward-13(2), Pune Shri Asif Mehfuz 2008-09
Hariyanawala,
Flat No.5, Angelina Raheja
Gardens, B-Wing,
Wanwadi, Pune 411 040
PAN : AACPH7740J
69 1492/PUN/2017 DCIT, Circle-6, Pune Schrader Ducan Ltd., 2008-09
LBS Marg,
Mumbai West,
Mumbai - 400080
PAN : AAACS0769H
70 1503/PUN/2017 ITO, Ward-6(3), Pune Shri Rahul Ramesh Jori, 2010-11
L/H Smt. Jayshri Ramesh
Jori,
1039, Margi Galli,
Budhwar Peth,
Pune - 411 002
PAN : ABKPJ7883R
71 1543/PUN/2017 ITO (IT)-2, Pune Smt. Sushila Chandra 2014-15
Kapadnis,
C/o. Shri K.A. Policepatil,
CA, 303,
Rekha Sadan CHS Ltd.,
Kasturi Park, Navghar
Road, Bhayander (E),
Dist. Thane - 401105
PAN : AAEPN2712Q
72 1662/PUN/2017 ITO, Circle-9, Pune Gajanan Lokseva Sahakari 2013-14
Bank Maryadit,
SBM Thermax Chowk,
Chinchwad, Haveli,
Pune - 19
PAN : AADAS2756B
7
73 1685/PUN/2017 ACIT, Ichalkaranji Circle, Smt. Savitri B. Sanikop 2010-11
Ichalkaranji Neelam,
Plot No.91,
Jayprakash Hsg. Soc.
Jaysingur, Tal. Shirol,
Dist. Kolhapur
PAN : ALZPS7366M
74 1686/PUN/2017 ACIT, Ichalkaranji Circle, Shri Rajesh B. Sanikop 2010-11
Ichalkaranji Neelam,
Plot No.91,
Jayprakash Hsg. Soc.
Jaysingur, Tal. Shirol,
Dist. Kolhapur
PAN : ALPPS1299H
75 1759/PUN/2017 ACIT, Circle-6, Pune M/s. Pune Merchants 2014-15
Co-operative Bank Ltd.,
257, Budhwar Peth,
Shivaji Road, Pune
PAN : AAAAP 3088J
76 1771/PUN/2017 DCIT, Circle-3, Pune Smt. Vaishali R. Jog, 2008-09
Z-5/1+2, Himali Coop. Hsg.
Society, Erandwane,
Pune - 411 004
PAN : AFIPJ6755J
77 1791/PUN/2017 ACIT, Circle-6, Pune M/s. Scoreplus Academy 2008-09
Ltd.,
Office No.1, Sterling
Centre,
11, Moledina Road, Camp,
Pune 411 001
PAN : AACCS9238F
78 1812/PUN/2017 ITO, Ward-2(3), Pune Smt. Chandrabhaga Gulab 2008-09
Nikam,
Sangamwadi, Khadki,
Pune 411 003
PAN : AESPN7375P
79 1813/PUN/2017 ITO, Ward-2(3), Pune Smt. Snehal Amit Nikam, 2008-09
S.No.68/2, Chandrama
Bunglow,
Sangamwadi, Khadki,
Pune 411 003
PAN : AESPN7209L
80 1843/PUN/2017 ITO, Ward-2(3), Pune Shri Mahesh Gulab Nikam, 2008-09
S.No.68/2, Chandrama
Bunglow,
Sangamwadi, Khadki,
Pune 411 003
PAN : AESPN7213C
81 1847/PUN/2017 ITO, Ward-2(3), Pune Smt. Uma Mahesh Nikam, 2008-09
S.No.68/2, Chandrama
Bunglow,
Sangamwadi, Khadki,
Pune 411 003
PAN : AESPN7376Q
82 1890/PUN/2017 ITO, Ward-1(3), Jalgaon M/s. Shanti Enterprises, 2013-14
F-36/5, MIDC Area,
Jalgaon - 425003
PAN : AAFFS1417G
83 1936/PUN/2017 ACIT, Circle-11, Pune Kantilal Hastimal Sancheti, 2013-14
16, Shivaji Nagar,
Pune - 411 005
PAN : ARZPS1433K
8
84 1995/PUN/2017 ACIT, Satara Circle, The Satara District Central 2013-14
Satara Co-op. Bank Ltd.,
Head Office, Kisan Bhavan,
523A/1,
Opp. Zilla Parishad,
Satara - 415 001
PAN : AAAAT3706H
85-89 2029 to ACIT, Circle-6, Pune M/s. SMPS Enterprises Pvt. 2008-09
2033/PUN/2017 Ltd., 2009-10
63, LBS Road, Navi Peth, 2010-11
Pune 411 030 2011-12
PAN : AADCB4167D 2012-13
90 2048/PUN/2017 DCIT, Circle-5, Pune Shri Pradeep Vinayak 2014-15
Supnekar,
Prop. M/s. Kalpa,
Flat No.1004, Kumar Pride,
Mukund Nagr, Gultekdi,
Pune - 411 037
PAN : ABEPS0415Q
91 2056/PUN/2017 ITO, Ward-9(3), Pune M/s. Padmavati 2009-10
Developers,
Empire Estate,
CTS No.4510/1,
Bombay Pune Road,
Chinchwad, Pune-411019
PAN : AAGFP7344G
92 2129/PUN/2017 ACIT, Circle-11, Pune Huvepharma Sea (Pune) 2014-15
Pvt. Ltd.,
st
No.104, 1 Floor,
Green Terrace, Lane No.5,
South Koregaon Park,
Kawdewadi, Pune -411001
PAN : AACCH3097H
93 2275/PUN/2017 ACIT, Circle-1, Sangli M/s. Ushakal Nursing 2014-15
Home,
Opp. Zilla Parishad,
Miraj Road, Sangli
PAN : AAAFU3575A
94 2426/PUN/2017 ITO, Ward-1(4), Nashik Smt. Swati Sanjay 2009-10
Maheshwari,
Prop. Balaji Corporation,
2, Matru Apartment,
Racca Colony, Sharanpur
Road, Nashik - 422002
PAN : AOOPM0594F
95 2444/PUN/2017 ITO, Ward-3(1), Pune M/s. Saubhagyalaxmi 2014-15
Developers,
K.G. Mansion, 1233/C,
Apte Road, Deccan
Gymkhana, Pune - 411
004
PAN : AAMFM3372R
96 2448/PUN/2017 ACIT, Circle-4, Pune Parmar Properties Pvt. Ltd., 2013-14
Office No.2A, Wing-1,
Thacker House, 2418,
East Street,
Pune - 411 001
PAN : AABCP1016F
97 2457/PUN/2017 ACIT, Circle-2, Pune Ratnakar Dattatraya 2014-15
Chavan,
Plot No.52, Prathamesh
Park, Baner,
Balewadi Road, Baner,
Pune - 411 045
PAN : AAKPC2541A
9
98 2459/PUN/2017 ACIT, Circle-2, Pune M/s. Nissar Transformers 2014-15
Pvt. Ltd.,
S.No.16/03, Hingne Khurd,
Sinhagad Road,
Pune - 411 051
PAN : AACCN6345G
99 2461/PUN/2017 ACIT, Circle-2, Pune M/s. Varun Developers, 2014-15
Supreme Icon Office
No.304/305, Plot No.5,
Aundh Baner Road,
Near Sakal Nagar,
Aundh, Pune - 411 007
PAN : AACFV8009J
100 2464/PUN/2017 ACIT, Ratnagiri Circle, Shri Dharmasi Hirji 2014-15
Ratnagiri Chauhan,
777, Udyam Nagar Road,
Shivaji Nagar, Dist.
Ratnagiri - 415 709
PAN : AASPC0104B
101 2993/PUN/2017 ITO, Ward-6(1), Pune Saptashringi Solvent 2003-04
Extractions Ltd.,
15A, Pune Mumbai Road,
Wakdewadi, Pune - 411
003
PAN : AAECS2771F
102 3007/PUN/2017 ACIT, Circle-1, Sangli Shri Abasaheb Dajiram 2013-14
Salunkhe,
315/4, Karad Road,
Vita, Tal. Khanapur,
Dist. Sangli
PAN : AOHPS8826F
103 3051/PUN/2017 ACIT, Circle-2, Shri Sanjay Ambadas 2014-15
Aurangabad Joshi,
5, Amaya, Sanjivani
Colony, Samarth Nagar,
Aurangabad
PAN : ABGPJ9472Q
104 122/PUN/2018 ACIT, Circle-4, Pune M/s. Parwani Builders Pvt. 2014-15
Ltd.,
Shop No.211/212,
nd
2 Floor,
City Point, 17 Boat Club
Road, Pune - 411 001
PAN : AACCP9869P
105 150/PUN/2018 JCIT (OSD), Circle-5, Abhijit Ramanlal Lunkad, 2014-15
Pune 39, Mithapelli Estatem,
Shankar Sheth Road,
Gultekdi, Pune - 411 037
PAN : AAFPL4922K
106 366/PUN/2018 ACIT, Circle-4, Pune Polybond India Pvt. Ltd., 2011-12
7, Rathi Chambers,
Deccan College Road,
Yerwada, Pune - 411 006
PAN : AABCP1261E
107 625/PUN/2018 DCIT, Panvel Circle, M/s. Sai Homes, 2014-15
rd
Panvel, New Panvel 310/313, 3 Floor,
Persipolis CHS, Plot No.74,
Sector-17, Vashi,
Navi Mumbai
PAN : ABAFS3226K
108 736/PUN/2018 ITO, Ward-13(1), Pune Shri Gulab Kisan Shinde, 2011-12
A/P. Vadgaon Shinde,
Wagholi, Tal. Haveli,
Pune - 412 207
PAN : ADXPS3688N
10
109 763/PUN/2018 ITO, Ward-4, Panvel, Shri Tarachand Devichand 2014-15
New Panvel Oswal,
001, Vavoshi,
Vavoshi Khalapur,
Dist. Raigad,
Maharashtra - 410203
PAN : AAHPO1014D
110 783/PUN/2018 ACIT, Circle-10, Pune Premier Seals India Pvt. 2012-13
Ltd.,
17/8, D 1BK, MIDC,
Chinchwad,
Pune - 411 019
PAN : AABCP6517B
111 931/PUN/2018 ITO, Ward-6(3), Pune Subhash Babulal Mutha, 2008-09
123, Nana Peth,
Pune - 411 002
PAN : AESPM7019K
112-115 948 to 951 ITO, Ward-2(2), Jalgaon Shri Asit Dharma 2008-09
/PUN/2018 Sandanshiv, 2009-10
Plot No.10B, 2011-12
Surbhi Colony, Amalner, 2013-14
Jalgaon - 423 401
PAN : BOVPS4777Q
116 953/PUN/2018 ITO, Ward-2(2), Jalgaon Smt. Mandabai Dharma 2008-09
Sandanshiv,
Plot No.10B, Surbhi
Colony,
Amalner, Jalgaon-423401
PAN : GHQPS0809J
117 993/PUN/2018 DCIT, Circle-1, Nashik Dhanraj Tulshiram 2014-15
Chaudhari,
F-07/A, Hiren Court
Apartment, Gangapur
Road,
Rameshwar Nagar,
Nashik - 422 011
PAN : AAQPC1991E
118-120 1032 to ACIT, Circle-2, Solapur Shri Mahesh Vishnupant 2013-14
1034/PUN/2018 Kothe, 2013-14
L/H of Late Vishnu Pant 2014-15
Ganpatrao Kothe,
20/26, Radhashri, Murarji
Peth, Solapur - 413001
PAN : ANVPK6354M
121 1041/PUN/2018 DCIT, Circle-8, Pune Dharamveer Sambhaji 2014-15
Urban Co-op. Bank Ltd.,
Shivdarshan Complex,
st
1 Floor, Vinayak Nagar,
Navi Sanghvi,
Pune - 411 027
PAN : AAAAD2878G
122 1046/PUN/2018 DCIT, Circle-3, Pune Vishal Vasant Gokhale, 2013-14
8, S.No.53/3, Pradnyakiran
Apartment, Near Mahatma
Society, Kothrud,
Pune - 411 038
PAN : ADQPG9213J
123 1048/PUN/2018 DCIT, Circle-3, Pune M/s.Gokhale Associates, 2013-14
1175/1,
Nirmitti Eminence,
Office No.2, Ist Floor,
Erandwane, Pune -
411004
PAN : AAKFG8586H
11
124 1089/PUN/2018 DCIT, Circle-9, Pune Shri Rahul Bhagchand 2014-15
Sonigara,
Plot No.293, Sector-24,
Pradhikaran, Nigdi,
Pune - 44
PAN : AERPS8722E
125 1127/PUN/2018 DCIT, Panvel Circle, M/s. Sai Properties, 2014-15
rd
Panvel, New Panvel 310/313, 3 Floor,
Persipolis Co-op. Society,
Plot No.74, A, Sector-17,
Vashi,
Navi Mumbai -400705
PAN : ABFFS4175A
अपीलाथ क ओर से / Appellant by : Dr. Vivek Aggarwal
यथ क ओर से / Respondent by : Shri Kishor Phadke - Sl.Nos.8, 12, 62, 95, 96, 106
Shri P.D. Kudwa - Sl.No.51
Shri M.K.Kulkarni - Sl.No.84
Smt. Deepa Khare - Sl.No.111
Shri Pramod Shingte - Sl.No.121
None : Sl.No.1-7, 9-11, 13-50, 52-61, 63-83,
85-94, 97-105, 107-110, 112-120, 122-125
सुनवाई क तारीख / घोषणा क तारीख /
Date of Hearing : 26.07.2018 Date of Pronouncement: 26.07.2018
आदेश / ORDER
PER BENCH :
These bunch of appeals by the Revenue are against respective orders of the Commissioner of Income Tax (Appeals) for the assessment years/s mentioned in the title against the name of each of the said 125 assessees. The impugned order/s have been passed under different section/s of the Income-tax Act, 1961 (in short 'the Act').
2. These bunch of appeals filed by the Revenue relating to different assessees 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 retrospective effect. As per the Circular (supra) monetary limit of tax effect for filing appeals before the Tribunal by the Department has been raised to Rs.20 lakhs.
124. The learned Departmental Representative has furnished a table giving the details of tax effect involved in each of the appeals mentioned in title. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of Rs.20 lakhs.
5. Without going into the merit of the issues raised in the captioned appeals, these bunch of appeals are deemed to be withdrawn/not pressed in accordance with 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 restoration of appeal/s with the requisite material indicating 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 the Revenue are dismissed.
Order pronounced in open Court on this 26th day of July, 2018.
Sd/- Sd/- (िवकास अव थी /VIKAS AWASTHY) (डी. क णाकरा राव/D. KARUNAKARA RAO) याियक सद य/JUDICIAL MEMBER लेखा सद य/ACCOUNTANT MEMBER
पुणे / Pune; दनांक / Dated : 26th July, 2018.
Satish/Ravi आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to :
1. अपीलाथ / The Appellant.
2. यथ / The Respondent.
3. The concerned CIT (A)
4. The concerned Pr. CIT/CIT
5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, "बी" ब च, पुणे / DR, ITAT, "B" Bench, Pune.
6. गाड फ़ाइल / Guard File.
आदेशानुसार / BY ORDER, // True Copy // व र िनजी सिचव/Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune