Income Tax Appellate Tribunal - Chandigarh
Acit, C-2(1), Chandigarh vs M/S Taripan Traders Ltd.,, Chandigarh on 1 November, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी" , च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH 'B' , CHANDIGARH ीमती दवा संह, या!यक सद"य एवं, एवं ीमती अ नपणा% ू ग'ता ु , लेखा सद"य BEFORE: SMT.DIVA SINGH, JM & SMT.ANNAPURNA GUPTA, AM आयकर अपील सं./ ITA No.942/Chd/2018 नधा रण वष / Assessment Year : 2012-13 The D.C.I.T., बनाम M/s Rana Sugars Limited, SCO Circle 1(1), 49-50, Sector8-C, Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: A A B C R 6 7 4 4 C आयकर अपील सं./ ITA No.946/Chd/2018 नधा रण वष / Assessment Year : 2009-10 The A.C.I.T., बनाम M/s Taipan Traders Limited, Circle 2(1), 130 Ind. Area, Phase-1, Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: AAACT6461B नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : None आयकर अपील सं./ ITA No.943 & 945/Chd/2018 नधा रण वष / Assessment Year : 2012-13 & 2014-15 The A.C.I.T., बनाम M/s Mount Shivalik Breweries Circle 2(1), Ltd., Now, Molson Coors India Pvt. Chandigarh. Ltd., Mohan Gram, P.O. Bhankar, Derabassi थायी लेखा सं./PAN NO: AAACM9806D नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : Smt.Neha Gupta, CA आयकर अपील सं./ ITA No.1020/Chd/2017 नधा रण वष / Assessment Year : 2013-14 The A.C.I.T., बनाम M/s Punjab State Container and Circle 2(1), Warehousing Corporation Ltd., Chandigarh. SCO-74-75, Sector 17-B, Chandigarh.
थायी लेखा सं./PAN NO: A A E C P 0 6 0 6 J 2 ITA No.1020/Chd/2017 A.Y.2013-14 नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : Shri T.N. Singla, CA आयकर अपील सं./ ITA No.1021/Chd/2017 नधा रण वष / Assessment Year : 2012-13 The Income Tax Officer, M/s Vinay Kumar, बनाम ward 2(1), Plot No.342 Industrial Chandigarh. Area, Phase-1, Chandigarh थायी लेखा सं./PAN NO: AAUPK1557A नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : None आयकर अपील सं./ ITA No.1036/Chd/2017 नधा रण वष / Assessment Year : 2013-14 The D.C.I.T., बनाम Smt.Sandhya Khandelia, Plot Circle 1(1), No.23, Indl. Area-II, Chandigarh. Chandigarh.
थायी लेखा सं./PAN NO: A G O P K 7 4 5 0 N अपीलाथ /Appellant !यथ /Respondent & आयकर अपील सं./ ITA No.36/Chd/2015 नधा रण वष / Assessment Year : 2011-12 The A.C.I.T., बनाम M/s Punjab Information & Circle 2(1), Communication Technology Pvt. Chandigarh. Ltd., Udyog Bhawan, Sector 17, Chandigarh.
थायी लेखा सं./PAN NO: A A B C P 3 3 7 3 K अपीलाथ /Appellant !यथ /Respondent नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : Shri Vineet Krishan, Adv.
& आयकर अपील सं./ ITA No.1034/Chd/2017 नधा रण वष / Assessment Year : 2010-11 The Income Tax Officer, बनाम M/s Pentavox India Pvt. ward 7(3), Ltd., # 479, Sangat Road, Ludhiana. Civil lines , Ludhiana. 3 ITA No.1020/Chd/2017
A.Y.2013-14 थायी लेखा सं./PAN NO: AAACP9491R & !या"ेप सं./ C.O.No.56/Chd/2017 In आयकर अपील सं./ ITA No.1034/Chd/2017 नधा रण वष / Assessment Year : 2010-11 M/s Pentavox India Pvt. बनाम The Income Tax Officer, Ltd., # 479, Sangat ward 7(3), Road, Civil lines , Ludhiana.
Ludhiana.
थायी लेखा सं./PAN NO: AAACP9491R नधा रती क ओर से/Assessee by : Smt.Chanderkanta, Sr.DR राज व क ओर से/ Revenue by : None सनवाई ु क तार&ख/Date of Hearing : 30.10.2018 उदघोषणा क तार&ख/Date of Pronouncement: 01 .11.2018 आदे श/Order PER BENCH:
Al l the above ap peal s have been fi l ed by the Re venue agai nst separate orders of the C ommi ssi oner of I ncome Ta x ( Appeal s) ( i n sho rt CI T( A) ) , passe d u/s 250( 6) of t he I ncome Ta x Act, 1961 ( i n short 'the Act') .
The assessee has fi l ed Cross Objecti on in I TA No.1034/Chd/2017.
2. At the outset, i t has been stated that ta x effect i nvol ved i n the present ca ses 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 th ese appeal s, he nce, al l the app eal s of the Revenue are l i abl e to be di smi ssed. 4 ITA No.1020/Chd/2017
A.Y.2013-14
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 . Suri 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 s of the Revenue are di smi ssed due to l o w ta x effect.
4. I t i s, ho wever, cl ari fi ed that the di smi ssal of the above appeal s shal l not be taken to be affi rmati on of the order of the CI T( A) on me ri ts. The l egal i s sues, i f any, rai sed by the Revenue are bei ng l eft open to be adjudi cated in an appropri ate case.
5. F u r t h e r t h e Cr o ss O b j e c ti o n fi l e d b y t h e a s s e ss e e v i d e C . O . N O . 56 / C h d /2 0 1 7 i n I TA N o . 10 3 4 / C h d / 20 1 7 wa s s o u g ht t o b e w i t hd r a w n. A l e t t e r t o t h i s e f f e c t w as f i l ed b e f o r e u s d a t e d 3 0 .1 0 . 2 0 18 .
5 ITA No.1020/Chd/2017
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6. I n v i e w o f t he a bo v e , a l l t h e D e p ar t m e n t a l a p p e al s a n d t h e C r o s s O b j e cti o n f i l ed b y th e as s e s s e e ar e d i smi 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/-
दवा संह अ नपणा%
ू ग'ता
ु
(DIVA SINGH) (ANNAPURNA GUPTA)
याय,क सद"य/ Judicial Member लेखा सद"य/ Accountant Member
दनांक /Dated: 1st November, 2018 *रती* आदे श क त-ल.प अ/े.षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. !यथ / The Respondent
3. आयकर आय0त ु / CIT
4. आयकर आय0त ु (अपील)/ The CIT(A)
5. .वभागीय त न3ध, आयकर अपील&य आ3धकरण, च5डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड फाईल/ Guard File आदे शानसार ु / By order, सहायक पंजीकार/ Assistant Registrar