Income Tax Appellate Tribunal - Ahmedabad
Dcit, Central Circle-2(3), Ahmedabad vs M/S. Ratnamani Metals & Tubes Limited,, ... on 30 July, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD "D" BENCH, BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI MAHAVIR PRASAD, JUDICIAL MEMEBR आयकर अपील सं./I.T.A. No. 1282/Ahd/2018 AND 61 Others [As per Annexure attached with this order] Deputy Commissioner of बनाम/ M/s. Ratanmani Metals Income Tax, Central Vs. & Tubes Ltd. 17/18, Circle-2(3), Ahmedabad Rajmugat Society, Naranpura Char Rasta, Naranpura, Ahmedabad थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : AABCR1742E (Appellants) .. (Respondent & Cross [As per list of appellants attached Objectors) as Annexure to this order] [As per list of respondents and Cross Objectors attached as Annexure to this order] Revenue by : Shri S. K. Dev, Sr. D.R. Assessee by : Shri Hitesh P. Shah & Others ARs सन ु वाई क तार ख / Date of 25/07/2018 Hearing घोषणा क तार ख /Date of 30/07/2018 Pronouncement आदे श/O R D E R PER BENCH:
The present bunch of appeals is directed at the instance of the Revenue against different orders of the learned CIT(A). These appeals have been taken up for out-of-turn hearing, because, on verification of record, it revealed that tax effect involved in all these appeals I T A N o . 1 2 8 2 / Ah d / 2 0 1 8 & 6 1 O r s . - 2 -
individually, by virtue of relief granted by the CIT(A) is less than Rs.20 Lakhs, and therefore, in view of the CBDT Instruction bearing no.03/2018 dated 11/07/2018, these appeals are not maintainable before the Tribunal. Co-ordinate Bench of ITAT Tribunal, Ahmedabad has considered this aspect in the case of ITO vs. Shri Jayantibhai K. Patel, in ITA No. 01/Ahd/2017, order dated 16.07.2018. The Tribunal has passed the following order on this issue:
आयकर अपील य अ धकरण, अहमदाबाद यायपीठ 'SMC' अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 01/Ahd/2017 ( नधा रण वष / Assessment Year : 2008-09) The Income-tax Officer, बनाम/ Shri Jayantibhai Sabarkantha Ward-3, Karsanbhai Patel, Vs. Himatnagar, Dist: At & Post: Jamla, Taluka: Sabarkantha - 383001 Himatnagar, Dist.
Sabarkantha - 383001 थायी ले खा सं . /जीआइआर सं . /PAN/GIR No. : ALTPP8906C (अपीलाथ" /Appellant) .. (#$यथ" / Respondent) अपीलाथ" ओर से /Appellant by : Shri R. P. Maurya, Sr. D.R. #$यथ" क ओर से / None Respondent by :
सन ु वाई क तार ख / Date of 16/07/2018 Hearing घोषणा क तार ख /Date of 16/07/2018 Pronouncement आदे श/O R D E R I T A N o . 1 2 8 2 / Ah d / 2 0 1 8 & 6 1 O r s . - 3 -
PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the Revenue against the order of the CIT(A)-2, Ahmedabad ('CIT(A)' in short), dated 03.10.2016 arising in the assessment order dated 16.12.2015 passed by the Assessing Officer (AO) under s. 144 r.w.s.
147 of the Income Tax Act, 1961 (the Act) concerning assessment year 2012-13.
2. The grounds of appeal raised by the Revenue reads as under:-
"1. The Ld. CIT(A) has erred in law and on facts by confirming Rs.4,99,284/-
as against the total disallowance made by AO of Rs.31,14,757/- (Diesel expenses Rs.24,77,365 interest on vehicle loan of Rs.1,61,136/- and vehicle repairing expenses of Rs.4,76,256).
2. The Ld. CIT(A) has erred in law and on facts by deleting disallowance u/s.41(1) of the Act on vehicle loan liability of Rs.7,23,444/-."
3. At the time of hearing, it was submitted by the Ld.AR for the assessee that the appeal filed by the Revenue is hit by recently issued CBDT Circular No.3 of 2018 dated 11/07/2018 revising the previous thresholds pertaining to tax effects. As per aforesaid Circular, all pending appeals filed by Revenue are liable to be dismissed as a measure for reducing litigation where the tax effect does not exceed the prescribed monetary limit which is now revised at Rs.20 Lakhs. In the instant case, the tax effect on the disputed issues raised by the Revenue is stated to be not exceeding Rs.20 lakhs and therefore appeal of the Revenue is required to be dismissed in limine.
4. The Ld.DR for the Revenue fairly admitted the applicability of the CBDT Circular No. 3 of 2018. Accordingly, appeal of the Revenue is dismissed as not maintainable. However, it will be open to the Revenue to seek restoration of its appeal on showing inapplicability of the aforesaid CBDT Circular in any manner.
5. In the result, the appeal of the Revenue is dismissed.
This Order pronounced in Open Court on 16/07/2018
Sd/- Sd/-
(RAJPAL YADAV) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER ACCOUNTANT MEMBER
Ahmedabad: Dated 16/07/2018
I T A N o . 1 2 8 2 / Ah d / 2 0 1 8 & 6 1 O r s . - 4 -
2. In parity with the order of the co-ordinate bench of Tribunal cited supra, we also dismiss all these appeals before us in the same term as laid down by the Tribunal in the above order. In view of the above, all the appeals and respective cross objections, if any, are dismissed.
3. In the result, all the appeals of the Revenue are dismissed.
This Order pronounced in Open Court on 30/07/2018
Sd/- Sd/-
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDICIAL MEMBER True Copy ACCOUNTANT MEMBER
Ahmedabad: Dated 30 /07/2018
Rajesh
आदे श क त!ल"प अ#े"षत / Copy of Order Forwarded to:-
1. राज व / Revenue
2. आवेदक / Assessee
3. संबं*धत आयकर आयु,त / Concerned CIT
4. आयकर आयु,त- अपील / CIT (A)
5. 0वभागीय #3त3न*ध, आयकर अपील य अ*धकरण, अहमदाबाद / DR, ITAT, Ahmedabad
6. गाड9 फाइल / Guard file.
By order/आदे श से, उप/सहायक पंजीकार आयकर अपील य अ*धकरण, अहमदाबाद ।
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ANNEXURE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD "D" BENCH List of Departmental appeals with tax effect less than 20 lakhs Sr. Appeal No. Name of Appellant Name of Respondent A.Y. No. 1 ITA 1282/Ahd/2018 DCIT, Cent.Cir.2(3), M/s.Ratnamani Metals & 2014-15 Ahmedabad Tubes Ltd.
2 ITSSA 218/Ahd/2018 DCIT, Cent.Cir.3, M/s.Bharat Typres 2010-11
Vadodara Gujarat P.Ltd.
3 ITSSA 198/Ahd/2018 DCIT, Cent.Cir.3, Smt.Pragnaben K. Patel 2009-10
Vadodara
4 ITA 1460/Ahd/2018 The DCIT, Cent.Cir.1, M/s.Sankalp 2010-11
Baroda Construction
5 ITA 1082/Ahd/2018 The ACIT, Cir.4(1)(2), M/s.Varia Engineering 2013-14
Ahmedabad P.Ltd.
6 ITA 1479/Ahd/2018 JCIT(OSD), Cen.Cir.2, M/s.Mission 2012-13
Vadodara Corporatoin
7 ITA 1480/Ahd/2018 JCIT(OSD), Cen.Cir.2, M/s.Mission 2013-14
Vadodara Corporatoin
8 ITSSA 216/Ahd/2018 JCIT(OSD), Cen.Cir.2, Smt.Maltiben B. Parikh 2010-11
Vadodara
9 ITSSA 215/Ahd/2018 JCIT(OSD), Cen.Cir.2, Smt.Maltiben B. Parikh 2008-09
Vadodara
10 ITA 1232/Ahd/2017 DCIT,Cir.2(1)(1), M/s.Transpek 2003-04
Ahmedabad IndustryLtd.
11 ITA/1233/Ahd/2017 DCIT,Cir.2(1)(1), M/s.Transpek 2004-05
Baroda IndustryLtd.
12 ITA/2934/Ahd/2017 ITO,Sabarkantha M/s.Reliance Pulses 2014-15
Ward-3,Himatnagar
13 ITA/2922/Ahd/2017 ITO,Ward- Vinny Overseas P.Ltd. 2012-13
4(1)(4),Ahmedabad
14 ITA/2923/Ahd/2017 ITO,Ward- Vinny Overseas P.Ltd. 2013-14
4(1)(4),Ahmedabad
15 ITA/1238/Ahd/2017 DCIT,Cir.4(1)(2),Ahm M/s.Vimalachal Print & 2013-14
edabad Pack P.Ltd.
16 ITA/1229/Ahd/2017 ACIT,Cir.1(1)(2),Baro M/s.Farmson 2010-11
da Pharmaceuticals Gujarat
P.Ltd.
17 ITSS/230/Ahd/2017 DCIT,Cent.Cir.3,Vado Shri Hiren C. 2008-09
dara Panchmatiya, Baroda
18 ITSS/231/Ahd/2017 DCIT,Cent.Cir.3,Vado Shri Hiren C. 2009-10
dara Panchmatiya, Baroda
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
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19 ITSS/232/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2010-11
ara Panchmatiya, Baroda
20 ITSS/233/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2011-12
ara Panchmatiya, Baroda
21 ITSS/234/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2012-13
ara Panchmatiya, Baroda
22 ITSS/235/Ahd/2017 DCIT,Cent.Cir.3,Vadod Shri Hiren C. 2013-14
ara Panchmatiya, Baroda
23 ITA/1817/Ahd/2017 ITO,Ward- M/s.High Volt Power & 2010-11
2(1)(3),Ahmedabad Control Systems P.Ltd.
24 ITA/1595/Ahd/2017 ITO,Ward-1,Anand Shri Atul K. Agrawal, 2009-10
Anand
25 ITA/1818/Ahd/2017 ITO,Ward- M/s.Leesa Securities 2010-11
2(1)(3),Ahmedabad P.Ltd.
26 ITA/1018/Ahd/2017 ITO(Exemption),Ward The Gujarat Institute of 2007-08
-2 ,Ahmedabad Hsg. & Estate
Developers
27 ITA/1020/Ahd/2017 ITO(Exemption),Ward The Gujarat Institute of 2009-10
-2 ,Ahmedabad Hsg. & Estate
Developers
28 ITA/1204/Ahd/2017 DCIT,Cir.5(2),Ahmeda M/s.Arunbhai M. Jhaveri 2007-08
bad
29 ITA/1083/Ahd/2017 DCIT,Cir.2(2),Ahmeda Shri Jagdishchandra 2011-12
bad Bhialal Patel
30 ITA/1067/Ahd/2017 ITO,Ward- Smt.Kajal Atull Singh, 2008-09
2(2)(2),Ahmedabad Ahmedabad
31 ITA/1172/Ahd/2017 DCIT,Cir.(7)(2),Ahme M/s.Pacific Industries 2014-15
dabad
32 ITA/1837/Ahd/2017 DCIT,Cir.1(1)(2),Ahm M/s.Adani Gas Ltd. 2014-15
edabad
33 ITA/1548/Ahd/2017 ITO(Exemption),Ward Late Lal Bahadur Shastri 2013-14
-1,Ahmedabad Smruti Education Trust
34 ITA/1833/Ahd/2017 DCIT,Cir.1(1)(1),Ahm Baheti Metal & Ferro 2013-14
edabad Alloys Ltd.
35 ITA 2358/Ahd/2016 DCIT, Circle-4(1)(1), M/s. Sadbhav 2011-12
Ahmedabad Engineering Ltd
36 ITA 2359/Ahd/2016 DCIT, Circle-4(1)(1), M/s. Sadbhav 2013-14
Ahmedabad Engineering Ltd
37 ITA 2919/Ahd/2012 ACIT, Circle-5, Rajkamal Builders Infra. 2003-04
Ahmedabad Pvt Ltd
38 ITA 1251/Ahd/2018 ACIT, Circle-5(2), Shantaben Karsanbhai 1984-85
Ahmedabad Patel
39 ITA 2143/AHD/2017 ACIT, Circle-2(1)(2), Krone Finstock Pvt. Ltd. 2014-15
Ahmedabad Ahmedabad
40 ITA 2150/AHD/2017 ITO,Ward-1(1)(2), M/s.Anil Technoplus 2013-14
Ahmedabad Ltd., Ahmedabad
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
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41 ITA 2145/AHD/2017 ACIT, Circle-2(1)(2), Hinduja Exports Pvt. 2010-11
Ahmedabad Ltd.(merged with
Milestone Tradelink
Pvt. Ltd., Ahmedabad)
42 ITA 1828/AHD/2017 ACIT, Circle-2(1)(2), M/s. Grace Casting Ltd., 2007-08
Ahmedabad Ahmedabad
43 ITA 2012/AHD/2017 ACIT, Circle-2(1)(2), M/s.Radiant Hitech 2010-11
Baroda Engg. Pvt. Ltd.,
Vadodara
44 ITA 2207/AHD/2017 ITO,Ward-7(1)(4), Shri Arvindbhai P. 2011-12
Ahmedabad Patel, Ahmedabad
45 ITA 2374/AHD/2017 ITO, Ward-2, Harshad Mafatbhai 2009-10
Gandhinagar Patel
46 ITA 2373/AHD/2017 ITO, Ward-2, Shri Bharat Mafatbhai 2009-10
Gandhinagar Patel
47 ITA 1893/AHD/2017 ITO, Ward-3(2)(9), Shri Rajendra Jasubhai 2012-13
Ahmedabad Patel, Ahmedabad
48 ITA 2262/AHD/2017 ACIT, Circle-2(1)(2), M/s.Mahadev Pulses 2014-15
Ahmedabad Pvt. Ltd., Ahmedabad
49 ITA 2255/AHD/2017 ITO, Ward-1(1)(3), M/s.Balkrishan Textile 2013-14
Ahmedabad Pvt. Ltd., Ahmedabad
50 ITA 2209/AHD/2017 DCIT, Circle-1(1)(1), Adani Mining Pvt. Ltd. 2011-12
Ahmedabad
51 ITA 1915/AHD/2017 ITO, Ward-3(3)(3), ITO, Ward-3(3)(3), 2014-15
Ahmedabad Ahmedabad
52 ITA 1830/AHD/2017 ACIT,Circle-2(1)(1), HEC Infra Projects Ltd. 2009-10
Ahmedabad
53 ITA 1872/AHD/2017 ACIT, Circle-1(1)(1), M/s.Alfrez Pvt. Ltd., 01/04/95 to
Vadodara Baroda 22/01/02
54 ITA 1975/AHD/2017 DCIT, Gandhinagar Gujarat Info Petro Ltd. 2014-15
Circle, Gandhinagar
55 ITA 1824/AHD/2017 ACIT,Circle-2(1)(1), Indo Colchem Pvt. Ltd., 2011-12
Ahmedabad Ahmedabad
56 ITA 1829/AHD/2017 ACIT,Circle-2(1)(1), M/s.Grace Casting Ltd., 2008-09
Ahmedabad Ahmedabad
57 ITA 2206/AHD/2017 ITO,Ward-7(1)(5) Shri Rajesh Bajaj, 2013-14
Ahmedabad Ahmedabad
58 ITA 1848/AHD/2017 DCIT, Gandhinagar Gujarat Power 2013-14
Range, Gandhinagar Corporation Ltd.,
Ahmedabad
59 ITA 2032/AHD/2017 ACIT,Circle-1(1)(1), Ambalal Sarabhai 1984-85
Vadodara Enterprises Ltd.,
Vadodara
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER
I T A N o . 1 2 8 2 / Ah d / 2 0 1 8 & 6 1 O r s . - 8 -
60 ITA 1970/AHD/2017 DCIT,Cir-3(1)(2), M/s.Raviraj Foils Ltd. 2013-14
Ahmedabad Ahmedabad
61 ITA 2122/AHD/2017 ACIT,Circle-2(1)(1), Shri Manas Anilkumar 2007-08
Ahmedabad Jhanjaria, Ahmedabad
62 ITA 2212/AHD/2017 ITO, Ward-3(1)(1), M/s.NKP Pharma Pvt. 2013-14
Ahmedabad Ltd., Ahmedabad
(MAHAVIR PRASAD) (PRADIP KUMAR KEDIA)
JUDIC IAL MEMBER ACCOUNTANT MEMBER