Income Tax Appellate Tribunal - Nagpur
Dy.Commissioner Of Income Tax Circle ... vs M/S Maharashtra State Mining ... on 15 October, 2019
आयकर अपीऱीय अधिकरण न्यायपीठ, नागपरु में ।
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR
(At e-Court, PUNE)
BEFORE SHRI D. KARUNAKARA RAO, AM AND
SHRI PARTHA SARATHI CHAUDHURY, JM
Sl. ITA No./CO No. Name of Appellant Name of Respondent Asst. Year
No.
1-2 98/NAG/2015 ITO, Ward-2, Khamgaon Shri Ashok 2008-09
99/NAG/2015 Gopikisan Taori, 2009-10
Raigad Colony,
Khamgaon, Dist
Buldana - 444303
PAN: AANPT7815K
3 201/NAG/2015 ITO (TDS), Ward-2(3), Shri Naresh 2013-14
Chandrapur Dhanraj Jain, Near
M.T. Weight Bridge,
Lakhmapur Nagpur
Road,
Chandrapur-
442401
TAN: NGPNO2079A
4 344/NAG/2015 ACIT, Circle-2, Nagpur M/s. Sunny 2011-12
Construction, 1,
Sunny Tower, Khat
Road, Near Khamb
Talao, Bhandara
PAN: AAKFS1558H
5 227/NAG/2016 ITO, Ward-2, M/s. Harshal 2010-11
Chandrapur Gramin Vikas
Bahu-uddeshiya
Sanstha, Vivek
Nagar, Mul Road,
Chandrapur-
442401
PAN: AAATH4269C
2
LT group of cases, Nagpur
6 288/NAG/2016 DCIT, Central Circle Smt. Pooja Sameer 2009-10
2(2), Nagpur Damle, Flat No.G-1,
Jain Apartment,
P.No.18,
Panchadeep Nagar,
Nagpur-440025
PAN: AFIPD3591C
7-9 295/NAG/2016 DCIT, Central Circle M/s. Buldhana 2007-08
296/NAG/2016 1(2), Nagpur Urban Co-operative 2008-09
298/NAG/2016 Credit Society Ltd., 2009-10
"Sahakari Setu",
Hutatma Gorepeth,
Buldhana, Dist.
Buldhana - 443001
PAN: AAAAB2572M
10 302/NAG/2016 ITO, Ward-2(4), Nagpur Shri Shabbir 2007-08
Hussain Tahir Ali,
Masjid Lakda Tall,
Bangali Panja Road,
Maskasath,
Nagpur-440002
PAN: AKTPT2729C
11 306/NAG/2016 ITO, Ward-2, Amravati Shri Anand 2011-12
Chhatrapati Dalvi,
Prop. M/s Kumar
Systems, Ram
Nagar, Near LIC
Colony,
Amravati - 444606
PAN: AEUPS5846F
12 338/NAG/2016 DCIT, Circle-1, Nagpur Enestee Engineering 2011-12
Ltd., J-9, J-10, J-
11/1, MIDC
Industrial Area,
Hingna Road,
Nagpur
PAN: AABCE4490L
13 362/NAG/2016 DCIT, Central Circle M/s Shree Agrawal 2009-10
2(2), Nagpur Oil Industries Pvt.
Ltd., 216, Devkripa
Society, Wardhman
Nagar,
Nagpur-440008
PAN: AABCP0526C
3
LT group of cases, Nagpur
14 374/NAG/2016 DCIT, Central Circle M/s Mansa Agro 2009-10
2(2), Nagpur Food Processing Pvt.
Ltd., 216,
Wardhman Nagar,
Nagpur - 440008
PAN: AABCM6900C
15-16 432/NAG/2016 ACIT, Circle-3, Nagpur Shri Amit Amal 2012-13
433/NAG/2016 Karmakar, Prop: 2013-14
Vidarbha Builders &
Developers, House
No.2847/13, Main
Road, Mouza
Hingna,
Nagpur-441110
PAN:AJWPK5921F
17 467/NAG/2016 DCIT, Central Circle Shri Darpan 2010-11
2(2), Nagpur Dharampal Agrawal,
290, Satnami Lay-
out, East
Wardhman Nagar,
Nagpur - 440008
PAN: AIKPA1633K
18 479/NAG/2016 ACIT, Akola Circle, The Shegaon Shri 2013-14
Akola Agrasen Sahakari
Pat Sanstha,
Shegaon,
"Agrawardhani",
Khetan Chowk,
Shegaon, Dist.
Buldhana - 444302
PAN: AAAAA1220F
19-20 481/NAG/2016 DCIT, Central Circle Shri Damodar T. 2007-08
482/NAG/2016 Akola Dandale, Khilpuri 2008-09
Tq. Balapur Akola,
Dist. Akola-444302
PAN: BGEPD6500P
21 510/NAG/2016 DCIT, Central Circle Smt. Anju A. Saraf, 2007-08
2(2), Nagpur Flat No.C-2,
Yogeshwar Ganga
Apartment, 97 & 98,
Farmland,
Ramdaspeth,
Nagpur-440012
PAN: AETPS5421E
4
LT group of cases, Nagpur
22 518/NAG/2016 DCIT, Circle-2, Nagpur M/s. JVS 2013-14
Constructions,
Block No.12, Aditya
Complex, Kamptee
Road, Near
Automotives,
Nagpur-440026
PAN: AAAFJ6490K
23 522/NAG/2016 ITO, Ward-3(2), Nagpur Shri Deepak 2011-12
Damodhar
Deshmukh, Plot
No.U-28, Hingna
Road, MIDC,
Nagpur-440028
PAN: ADAPD5560H
24 535/NAG/2016 ITO, Ward-3, Akola M/s Samruddhi 2011-12
Developers,
Rami Heritage, Opp.
RTO Office,
Murtizapur Road,
Akola - 444001
PAN: ABFFS7939E
25 608/NAG/2016 DCIT, Central Circle- Shri Kirit Sharad 2006-07
1(3), Nagpur Joshi, 23,
"Trimbakeshwar",
New Verma Layout,
Nagpur-440033
PAN: AAOPJ9006D
26-27 617/NAG/2016 DCIT, Central Circle- M/s Spacewood 2006-07
618/NAG/2016 1(3), Nagpur Furnishers Pvt. Ltd., 2007-08
T-48, MIDC,
Hingna,
Nagpur-440016
PAN: AACCS4955R
28 30/NAG/2017 DCIT, Amravati Circle, Shri Rameshwar 2012-13
Amravati Ratanlal Karwa
(HUF), Prop.M/s
Orson
Pharmaceuticals,
422/6, Mangaldas
Building, 3rd Floor,
20, Kitchen Garden
Lane,
Mumbai - 400002
PAN: AABHR0647B
5
LT group of cases, Nagpur
29 63/NAG/2017 DCIT, Circle-1, Nagpur M/s Manmit 2012-13
Electricals
Infrastructure Pvt.
Ltd.,
F-1, Narmada Plaza,
Opp. Children
Traffic Park,
Dharampeth,
Nagpur-440010
PAN: AAFCM9823K
30 68/NAG/2017 DCIT, Circle-1, Nagpur Shri Satish 2012-13
Keshavrao Munde
22-B, Gulab Palace,
Ramdaspeth,
Nagpur-440010
PAN: ACUPM6198B
31 CO Shri Satish Keshavrao DCIT, Circle-1, 2012-13
No.16/NAG/2017 Munde Nagpur
22-B, Gulab Palace,
Ramdaspeth, Nagpur-
440010
PAN: ACUPM6198B
32-33 71/NAG/2017 DCIT, Central Circle- Shri Chaganlal 2007-08
72/NAG/2017 1(3), Nagpur Kunverjibhai Patel, 2008-09
P/o M/s Gigeo Real
Estate, Plot No.36,
Kamal Palace,
Dhantoli,
Nagpur-440010
PAN:ACRPP0924H
34-36 83/NAG/2017 ITO (TDS), Ward 1(2), The Chief Accounts 2008-09
84/NAG/2017 Akola Officer, Akola 2011-12
86/NAG/2017 Municipal 2010-11
Corporation,
Akola-444001
TAN: NGPTO1294G
37 91/NAG/2017 ITO, Ward 1(5), Nagpur Shri Harmitsingh 2011-12
Bhagwanshing
Sethi, Prop. M/s
Manmit Electricals
& Civil Contractor,
46, Govt. Press Co-
operative Housing
Society, Near Janta
Weely Bazar,
Trimurti Nagar,
Nagpur
PAN: AFFOS6376H
6
LT group of cases, Nagpur
38 94/NAG/2017 JCIT, Amravati Circle, M/s Bharat Rail 2011-12
Amravati Automation Pvt.
Ltd., Saturna
Industrial Estate,
Badnera Road,
Amravati - 444605
PAN: AACCB5060C
39 95/NAG/2017 DCIT, Amravati Circle, M/s Bharat Rail 2012-13
Amravati Automation Pvt.
Ltd., Saturna
Industrial Estate,
Badnera Road,
Amravati - 444605
PAN: AACCB5060C
40 96/NAG/2017 ITO, Ward-1, Ambapeth, M/s Bharat Rail 2013-14
Amravati Automation Pvt.
Ltd., Saturna
Industrial Estate,
Badnera Road,
Amravati - 444605
PAN: AACCB5060C
41-42 127/NAG/2017 ITO, Ward-4, Amravati Smt. Isha Vaibhav 2010-11
128/NAG/2017 Somaiya 2011-12
Prop. of Vrinda
Enterprises, Plot
No.17, Mangalam,
Near Jivanchaya
Colony,
Amravati-444606
PAN: BHRPS0705D
43 132/NAG/2017 ACIT, Akola Circle, Shri Chetan 2013-14
Akola Janardan Hend,
Lions Convent Road,
Khamgaon, Dist.
Buldhana - 444303
PAN: ADLPH5078H
44 133/NAG/2017 ACIT, Akola Circle, Shri Madhusudan 2013-14
Akola Mugtulal Agrawal,
Prop. Agrawal
Crockeries,
Baradari,
Khamgaon, Dist.
Buldhana - 444303
PAN: AAZPA2393P
7
LT group of cases, Nagpur
45 142/NAG/2017 ACIT, Central Circle Shri Ramlal B Katre 2008-09
2(1), Nagpur Plot No.47A, Sonbaji
Nagar, Pardi Naka,
Bagadganj,
Nagpur-440008
PAN: AGWPK9297M
46 156/NAG/2017 ITO, Ward 2, Khamgaon Shri Manoj Jagdish 2013-14
Modi,
Waman Nagar,
Khamgaon, Dist.
Buldhana - 444303
PAN: AGOPM9187A
47 192/NAG/2017 ACIT, Chandrapur Shri Rajesh Nandlal 2011-12
Circle, Chandrapur Biyani,
Gokuldham, Tadoba
Road, Tumum,
Chandrapur-
442401
PAN: AEVPB9868G
48 198/NAG/2017 ACIT, Circle 4, Nagpur M/s Digindia 2010-11
Technologies Pvt.
Ltd.,
480, Wagh House,
Umrer Road, Bada
Tajbagh, Chitnis
Nagar, Nagpur
PAN: AACCD2517Q
49 199/NAG/2017 ITO, Ward 2(2), Nagpur M/S Tejpal Singh 2012-13
Arora (HUF), HSE
No.82/4, Bungalow
No.02, Heritage
Apartment, Near
MLA Hostel, Civil
Lines,
Nagpur-440001
PAN: AAAHT1889G
50 203/NAG/2017 DCIT, Circle 2, Nagpur Shri Jitendra 2013-14
Shwinikumar
Chhabra,
18, Byramji Town,
Nagpur - 440013
PAN: ABEPC4430D
8
LT group of cases, Nagpur
51 226/NAG/2017 DCIT, Circle 1, Nagpur M/s Hindustan 2007-08
Builders,
C/o Soft
Polynomials, Plot
No.4, Sangnak
Bhawan, North
Bazar Road,
Dharampeth,
Nagpur-440010
PAN: AAAFH4959H
52 372/NAG/2017 ITO, Ward 1(3), Nagpur M/s. Berar Finance 2014-15
Limited.
3rd Floor, Avinisha
Tower, Mehadia
Square, Dhantoli,
Nagpur-440012
PAN:AAACB5861B
53 393/NAG/2017 DCIT, Amravati Circle, M/s Bharat Rail 2014-15
Amravati. Automation Pvt.
Ltd., Saturna
Industrial Estate,
Badnera Road,
Amravati - 444605
PAN: AACCB5060C
54 396/NAG/2017 DCIT, Amravati Circle, M/s. Amravati 2014-15
Amravati Merchant Co-
operative Bank Ltd.
1, Khandelwal
Complex,
Chaprasipura camp,
Amravati-444602.
PAN:AAAAT0511E
55 65/NAG/2018 ITO, Ward-2, Khamgaon Ashfaqul Hussain 2013-14
Saifuddin Babji,
English Gin
Compound, Tank
Road,
Khamgaon-444303
PAN:AEEPS1944K
9
LT group of cases, Nagpur
56 66/NAG/2018 DCIT, Amravati Circle, Shri Rameshwar 2014-15
Amravati Ratanlal Karwa
(HUF), Prop.M/s
Orson
Pharmaceuticals,
422/6, Mangaldas
Building, 3rd Floor,
20, Kitchen Garden
Lane,
Mumbai - 400002
PAN: AABHR0647B
57 89/NAG/2018 ITO, Ward 1(2), Nagpur Gopal Gaurishankar 2014-15
Agrawal (HUF)
Kanchangiri
Apartment,
Buty Road,
Sitabuldi,
Nagpur-440012
PAN:AACHG3189G
58 92/NAG/2018 ITO, Ward 1(1), Nagpur. Shri Praveen 2013-14
Gopaldas Agrawal,
201, Ganga
Apartments, 40,
Farm Land,
Ramdaspeth,
Nagpur-440010.
PAN:AAWPA4467B
59 101/NAG/2018 DCIT, Central Circle M/s. Mahavir 2012-13
2(1), Nagpur. Global Coal Ltd.
Plot No.7, Nawab
Apartment,
Amravati Road,
Tilaknagar,
Nagpur-440010
PAN:AADCM4776H
60 105/NAG/2018 DCIT, Circle M/s. Jai Mahakali 2012-12
(Exemption), Nagpur Shikshan Sanstha,
Bapuchiwadi,
Ramnagar,
Wardha-442001
PAN:AAATJ1449G
10
LT group of cases, Nagpur
61 139/NAG/2018 ACIT, Central Circle Shri Ramesh 2010-11
1(3), Nagpur Bhagirath Rander
(HUF)
1st Floor, Sarvodoya
Cloth Market,
Gandhibagh,
Nagpur-440002
PAN:AABHR9739Q
62 152/NAG/2018 ACIT, Central Circle Shri Ajay 2014-15
1(1), Nagpur. Khandelwal, Flat
No.21, Plot No.202,
Surya Tower,
Bajajnagar,
Nagpur-440010
PAN:ACXPK3265C
63 217/NAG/2018 ITO, Ward 2(1), Nagpur Shri Sameer M. 2003-04
Agrawal, Plot No.1,
Ghatate Layout,
Civil Lines, Nagpur.
PAN:AAUPA9132H
64 236/NAG/2018 ITO, Ward-4, Amravati Shri Rameshwar 2013-14
Ratanlal Karwa
(HUF), Prop. Orson
Pharmaceuticals,
422/6, Mangaldas
Building, 20,
Kitchen Garden
Lane,
Mumbai-400002
PAN: AABHR0647B
65 238/NAG/2018 DCIT, Amravati Circle, M/s. Jijau 2014-15
Amravati Commercial Co-op.
Bank Ltd.,
1st Floor, Khatri
Complex, Walcut
Compound,
Amravati-444601
PAN: AAAAJ1905E
66 240/NAG/2018 ACIT, Akola Circle, The Akola Janta 2011-12
Akola Commercial Co-
operative Bank Ltd.,
Old Cotton Market,
Akola - 444001
PAN: AAAAT0875H
11
LT group of cases, Nagpur
67 242/NAG/2018 ITO, Ward 4(3), Nagpur Shafique Mohd. 2009-10
Yusuf Mohd. Diwan,
Taj Palace Arcade
Apartment,
Charkhamba
Chowk, Teka,
Nagpur-440017
PAN: AJWPM2885L
68 244/NAG/2018 ITO (Exemption)-1, M/s Shri 2011-12
Nagpur Girirajsharanji Shri
Balkrishnlalji
Mandir,
C-10, C/o Shri
Pramod Maheswari,
Hindustan Colony,
Maheswari Niketan,
Wardha Road,
Nagpur - 440015
PAN: AAHTS7301M
69-70 245/NAG/2018 ACIT, Wardha Circle, Shri Jagdish 2014-15
246/NAG/2018 Wardha Sadhuram Jotwani, 2015-16
Near Namdeo Math,
Malgujaripurs,
Wardha - 442001
PAN: AFJPJ7112A
71 251/NAG/2018 ITO, Ward 4, Amravati Shri Mahesh 2013-14
Shankar Sorate,
Prop. M/s. Swaraj
Petrol Pump,
Revasa, Daryapur,
Dist. Amravati
PAN: AGYPS5409D
72 267/NAG/2018 ACIT, Circle 4, Nagpur M/s Sukhkarta 2012-13
Developers &
Builders, Shree
Tower, Opp.
Corporation School,
Somalwada Bus
Stand, Wardha
Road, Nagpur
PAN: ABCFS9605C
12
LT group of cases, Nagpur
73 06/NAG/2019 ITO, Ward 1, Yavatmal Eureka Medicare 2012-13
Pvt. Ltd.,
C/o Sanjivani
Hospital, Mahadeo
Mandir Road,
Yavatmal-445001
PAN: AABCE6819M
74 09/NAG/2019 DCIT, Circle 2, Nagpur Smt. Rashida Amin, 2013-14
Plot No.10, Sial
Layout, Fedder
Road, Takli,
Nagpur - 440001
PAN: ADOPA6683J
75 20/NAG/2019 ACIT, Akola Circle, The Akola Urban 2010-11
Akola Co-operative Bank
Ltd.,
"Jankalyan" Old
Cotton Market,
Akola - 444001
PAN: AAAAT4082A
76 25/NAG/2019 ACIT, Akola Circle, Le-Merite Exports 2013-14
Akola Ltd.,
B 1-104D,
"Boomrang", 1st
Floor, Chandivali
Farm Road,
Andheri (E),
Mumbai-400072
PAN: AABCD9133H
77 30/NAG/2019 ITO, Ward 1(4), Nagpur Prabodh Sadashiv 2007-08
Sadavarte (HUF)
138, Ramnagar,
Nagpur - 440010
PAN: AAHHP0169E
78 33/NAG/2019 DCIT, Circle-2, Nagpur M/s Forest 2015-16
Development
Corporation of
Maharashtra Ltd.,
Plot No.359/B,
FDCM Bhavan,
Hingna Road,
Ambazari,
Nagpur-440036
PAN: AAACF2982K
13
LT group of cases, Nagpur
79 45/NAG/2019 ACIT, Amravati Circle, Shri Sanjay 2011-12
Amravati Shankarrao Jadhao,
W-27, MIDC,
Amravati - 444607
PAN: AARPJ6547L
80 52/NAG/2019 DCIT, Circle 1, Nagpur Shri Vijay Kumar 2015-16
Wadhwa,
Mehadia Square,
Abhyankar Road,
Dhantoli,
Nagpur-440012
PAN: AAMPW1683M
81 53/NAG/2019 DCIT, Circle-1, Nagpur Shri Krishna Kumar 2015-16
Wadhwa,
Mehadia Square,
Abhyankar Road,
Dhantoli,
Nagpur-440012
PAN: AAEPW8789N
82 54/NAG/2019 DCIT, Circle-1, Nagpur Shri Suresh Kumar 2015-16
Wadhwa,
Mehadia Square,
Abhyankar Road,
Dhantoli,
Nagpur-440012
PAN: AAEPW8787C
83 55/NAG/2019 DCIT, Circle-1, Nagpur Shri Om Prakash 2015-16
Wadhwa,
Mehadia Square,
Abhyankar Road,
Dhantoli,
Nagpur-440012
PAN: AAEPW8788P
84 67/NAG/2019 ITO, Ward-1, Yavatmal M/s Babasaheb 2009-10
Naik Kapus
Utpadak Sahkari
Soot Girani Ltd.,
A/p Pimpalgaon,
Tal. Mahagaon,
Dist.
Yavatmal-445204
PAN: AAAAB0257B
14
LT group of cases, Nagpur
85 86/NAG/2019 DCIT, Circle-2, Nagpur M/s Somras 2001-02
Distillers,
144, Gupta Niwas,
Ramdaspeth, Near
Jain Mandir,
Nagpur-440010
PAN: AAGFS2028A
86 104/NAG/2019 ACIT, Circle-4, Nagpur M/s Kapilansh 2011-12
Dhatu Udyog Pvt.
Ltd.,
Block No.112,
Handloom Market,
Gandhibagh,
Nagpur-440002
PAN: AAACK7380C
87 106/NAG/2019 ACIT, Central Circle Shri Sudhir Block
2(2), Nagpur Ramswaroop period
Mundra, 01.04.1996
20/3, Priyadashini to
Colony, Near RTO, 20.12.2002
Giripeth,
Nagpur-440010
PAN: ACWPM7113L
88 117/NAG/2019 DCIT, Circle-2, Nagpur Shri Subhash 2014-15
Ganpatrao Buty
(HUF),
306, Buty
Bungalow,
Rabindranath
Tagore Marg, Civil
Lines,
Nagpur - 440001
PAN: AAKHS4068N
89 119/NAG/2019 ACIT, Chandrapur M/s A.M.G. 2010-11
Circle, Chandrapur Transformer
Consortium,
Shop No.4, C/o N.S.
Associates,
Bhuvikas Bank
Building, Nagpur
Road, Chandrapur
Pin-442401
PAN: AANFA4280F
15
LT group of cases, Nagpur
90 125/NAG/2019 DCIT, Circle-1, Nagpur M/s Maharashtra 2008-09
State Mining
Corporation Ltd.,
07, Vatsalya,
Wardha Road, Ajni
Chowk,
Nagpur-440010
PAN: AABCM1378B
Assessee by : S/Shri S.C. Thakar, Umang Agrawal,
J.M. Ranade, R.V. Loya, Kailash
Jogani, L.S. Dewani, Sanjay Thakar,
R.B. Atal, Manoj Moriyani, Mahavir
Atal, S.G. Gandhi, Abhay Agrawal,
M.A. Gohel, Mukesh Agrawal and Kapil
V. Chandak
Revenue by : Dr. Milind Bhusari, CIT and
Smt. Agnes P Thomes
सुनवाई की तारीख / Date of Hearing : 14.10.2019
घोषणा की तारीख / Date of Pronouncement : 15.10.2019
आदे श / ORDER
PER BENCH:
This bunch of appeals preferred by the Revenue for the various assessment years mentioned in the caption emanates from the orders of Commissioner of Income Tax (Appeals). The assessee has preferred CO No.16/NAG/2017 against ITA No.68/NAG/2017.
2. The Ld. AR of the assessees submitted at the outset that the appeals of Revenue are liable to be dismissed on account of low tax effect in terms of recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)], dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 revising the 16 LT group of cases, Nagpur upward monetary limits for filing of appeals in Income Tax Cases before various Appellate Forums. The earlier CBDT Circular No.03/2019 dated 11.07.2018 fixed monetary limit for filing of appeals before the Tribunal at Rs.20 Lakhs. Such limit has been enhanced in the recent CBDT Circular dated 08.08.2019 from Rs.20 lakhs to Rs. 50 Lakhs. The Ld. AR of the assessee pointed that tax effect involved including surcharge and Cess in all the appeals is less than Rs.50 Lakhs.
3. The Ld. DR fairly admitted that in the present appeals by the Department tax effect is less than Rs.50 Lakhs.
4. Both sides heard. The Revenue is in appeal against the order of Ld. CIT(Appeals) in deleting the additions. Undisputedly, the tax effect involved in these appeals is less than the monetary limit prescribed by the recent CBDT Circular No.17/2019 [F No.279/Mise.142/2007-ITJ (Pt)] dated 08-08-2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08.08.2019 (supra.) has amended Para 3 of Circular No.3 of 2018 dated 11.07.2018 thereby enhancing monetary limit of tax effect from Rs.20 Lakhs to Rs.50 Lakhs for filing appeals by the Department before the Tribunal. Thus, without going into merit of the issues raised in the appeal, in view of the CBDT Circular (supra) the present appeals of the Revenue are dismissed on account of low tax effect. Since the appeals of Revenue are dismissed on account of low tax effect, CO filed by the assessee in CO No.16/NAG/2017 becomes infructuous and hence, the same is also dismissed.
5. Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for restoration of appeal, with the requisite material to 17 LT group of cases, Nagpur show that the appeal is protected by the exceptions prescribed in Para 10 of the Circular dated 11-07-2018 and its amendment dated 20-08-2018.
6. In the result, all the appeals of the Revenue and CO of concerned assessee are dismissed.
Order pronounced on 15th day of October, 2019.
Sd/- Sd/- D. KARUNAKARA RAO PARTHA SARATHI CHAUDHURY ACCOUNTANT MEMBER JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक / Dated : 15th October, 2019. SB/GCVSR आदे श की प्रतिलऱपप अग्रेपिि / Copy of the Order forwarded to :
1. अऩीऱाथी / The Appellant.
2. प्रत्यथी / The Respondent.
3. The concerned CIT(A)
4. The concerned CIT
5. ववभागीय प्रतततनधध , आयकर अऩीऱीय अधधकरण, नागऩुर / DR, ITAT, Nagpur.
6. गार्ड फ़ाइऱ / Guard File.
// True Copy // आदे शानुसार / BY ORDER, तनजी सधिव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩण ु े / ITAT, Pune.
18LT group of cases, Nagpur Date 1 Draft dictated on 14.10.2019 Sr.PS/PS 2 Draft placed before author 15.10.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order