Income Tax Appellate Tribunal - Jabalpur
Deputy Commissioner Of Income Tax ... vs M/S.Tdp & Associates, Jabalpur on 23 August, 2019
IN THE INCOME TAX APPELLATE TRIBUNAL
JABALPUR BENCH, JABALPUR
BEFORE SHRI. A. D. JAIN, VICE PRESIDENT
AND SANJAY ARORA, ACCOUNTANT MEMBER
S.No. Appeal No. A.Y./B.P. Appellant Respondent Assessee by
1 IT(SS) A Shri Sureshchand Jain,
Assistant
No.44/Jab/13 Prop. M/s Vikas Industries,
Commissioner of Shri Rahul Bardia,
2008-09 Azad Ward, Gotegaon,
Income Tax, Circle CA
Narsinghpur
1(1), Jabalpur
PAN NO. ADMPJ7535N
2 IT(SS) A Assistant Smt. Gurucharan Kaur
No.18/Jab/16 Commissioner of Mokha, 1112, Pachpedi, Shri Rahul Bardia,
2009-10
Income Tax, Circle South Civil Lines, Jabalpur CA
2(1), Jabalpur PAN No. AGHPM5565B
3 IT(SS) A Assistant Shri Manjeet Singh Mokha,
No.19/Jab/16 Commissioner of 1112, Pachpedi, South Civil Shri Rahul Bardia,
2009-10
Income Tax, Circle Lines, Jabalpur CA
2(1), Jabalpur PAN No. AFXPM8250J
4 ITA No.23/Jab/18 Assistant Shri Padam Singhania, Opp
Commissioner of Railway Station, Burhar, Ms. Megha
2015-16
Income Tax, (Central), Distt. Shahdol Nema, Adv.
Jabalpur PAN No. AJEPS9480R
5 ITA No.45/Jab/18 Shri Harshwardhan
Assistant
Singhania, Opp Railway
Commissioner of Ms. Megha
2015-16 Station, Burhar, Distt.
Income Tax, (Central), Nema, Adv.
Shahdol
jabalpur
PAN No. CPXPS8200N
6 ITA No.29/Jab/16 St. Michale's Society,
Income Tax Officer Shri G.N.Purohit,
2011-12 Panna Naka, Satna
(Exemption) Sr. Adv
PAN No. AACAS2397D
7 ITA 90/Jab/2015 Dy. Commissioner of J.P.Tobacco Prod. Pvt. Ltd., Shri Abhijeet
2012-13 Income Tax (TDS), Pathariya Phatak, Damoh Srivastava,
Bhopal PAN No. JBPJ00523F Advocate
8 ITA 151/Jab/2015 Dy. Commissioner of J.P.Tobacco Prod. Pvt. Ltd., Shri Abhijeet
2010-11 Income Tax (TDS), Pathariya Phatak, Damoh Srivastava,
Bhopal PAN No. JBPJ00523F Advocate
9 ITA 152/Jab/2015 Dy. Commissioner of J.P.Tobacco Prod. Pvt. Ltd., Shri Abhijeet
2011-12 Income Tax (TDS), Pathariya Phatak, Damoh Srivastava,
Bhopal PAN No. JBPJ00523F Advocate
10 IT(SS) A Shri Arun Kumar Tiwari,
Assistant
No.5/Jab/05 01/04/88 Prop. Kachnar Builder,257,
Commissioner of Shri M.M.Nema,
to Wright Town, Jabalpur
Income Tax, Circle Adv.
09/10/98 PAN No. A-953/Old PAN
1(1), Jabalpur
18-516/1994
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 2 of 16
11 ITA Shri
Assistant Shri Anurag Srivastava, B-
No.128/Jab/16 A.P.Srivastava,
Commissioner of 124, Ramvihar Colony,
2011-12 Shri Sapan
Income Tax, Circle, Rajendra Nagar,Satna
Usrethe, Shri
Satna PAN No. ANXPS6575J
K.N.G. Pillai, Adv.
12 C.O.No.13/Jab/16 Shri Anurag Assistant Commissioner of Shri
[In ITA Srivastava, B-124, Income Tax, Circle, Satna A.P.Srivastava,
No.128/Jab/16] 2011-12 Ramvihar Colony, Shri Sapan
Rajendra Nagar,Satna Usrethe, Shri
PAN No. ANXPS6575J K.N.G. Pillai, Adv.
13 ITA Shri Suresh Ku. Upadhyay
No.236/Jab/16 & Sons, H. No. 1806, Purani
Income Tax Officer Basti, Shri Dheeraj Ghai,
2012-13
Ward-2(5), Jabalpur Temerbhita,Kajarwara, CA
Jabalpur
PAN No. AATHS3791M
14 IT(SS) A Assistant Smt. Jasmeet Kaur Mokha,
No.11/Jab/17 Commissioner of 1112, Pachpedi, South Civil Shri Rahul Bardia,
2009-10
Income Tax, Circle Lines, Jabalpur CA
2(1), Jabalpur PAN No. AGIPM7585N
15 IT(SS) A Assistant Shri Sarabjeet Singh
No.14/Jab/17 Commissioner of Mokha, 1112, Pachpedi, Shri Rahul Bardia,
2011-12
Income Tax, Circle South Civil Lines, Jabalpur CA
2(1), Jabalpur PAN No. AFXPM8245F
16 ITA No.31/Jab/17 Shri Ramayan Prasad
Dubey, S/o Shri Jageshwar
Income Tax Officer Prasad Dubey, Vill- Jiwla,
2011-12 None
Ward-1,Rewa Tehsil- Raipur Kalchurian,
Rewa
PAN No.AYYPD5984C
17 ITA No.41/Jab/17 Shri Vimal Agrawal(HUF),
Income Tax Officer 221/2, Manmohan Nagar,
2012-13 None
Ward-1(1),Jabalpur Damoh Road, Jabalpur
PAN No. AACHV7978Q
18 C.O.No.9/Jab/17 Shri Vimal
[In ITA Agrawal(HUF), 221/2,
Income Tax Officer Ward-
No.41/Jab/17] 2012-13 Manmohan Nagar, None
1(1),Jabalpur
Damoh Road, Jabalpur
PAN No. AACHV7978Q
19 ITA No.44/Jab/17 Shri Vishwanath Dubey,
Assistant
Prop. M/s Phoenix Paultry,
Commissioner of Shri Dheeraj Ghai,
2007-08 201/15 Ratan Colony,
Income Tax, Circle CA
P.B.75 Gorakhpur, Jabalpur
1(1), Jabalpur
PAN No.ADDPD8525D
20 ITA No.46/Jab/17 Shri Mukesh Kumar Jain,
Assistant Mahaveer Market
2013-14 Commissioner of Gourmoorti katra Bazar, None
Income Tax, Sagar Sagar
PAN No. AELPJ8826J
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 3 of 16
21 ITA No.35/Jab/18 Assistant Shri Rakesh Jaiswal, Shri Sanjay Seth,
Commissioner of Bunglow No. 6. Civil Lines, C.A. and Shri
2008-09
Income Tax, Circle Jabalpur Sachin Bajpai,
2(1), Jabalpur PAN No. AEFPJ7779E Advocate
22 ITA No.41/Jab/18 M/s. Samdariya Abhushan
Dy. Commissioner of
Pvt. Ltd.,16, Sarafa Bazar,
2014-15 Income Tax (Central), None
Jabalpur
Jabalpur
PAN No. AAKCS1759B
23 ITA No.69/Jab/18 Assistant Shri Nitin Sharma, 765,
Commissioner of Anand Cinema Road, Shri Rahul Bardia,
2014-15
Income Tax, Circle Napier Town, Jabalpur CA
2(1), Jabalpur PAN No.AJFPS0440J
24& ITA No.110, M/s. Kemtani Project Pvt.
2007-08 Dy. Commissioner of
25 112/Jab/18 Ltd. B-663, Mahanadda Shri Rahul Bardia,
& 2010- Income Tax Circle 1(1),
Madan Mahal, Jabalpur CA
11 Jabalpur
PAN No. AACCP2744B
26 IT(SS)A Assistant Shri Sarabjeet Singh
No.13/Jab/17 Commissioner of Mokha, 1112, Pachpedi, Shri Rahul Bardia,
2009-10
Income Tax, Circle South Civil Lines, Jabalpur CA
2(1), Jabalpur PAN No. AFXPM8245F
27 ITA No.190 to Mishra Builders, Chiranjeev
2004-05
To 192/Jab/18 Income Tax Officer Anand Colony, Baldeobagh,
to 2006- None
29 Ward-1(1), Jabalpur Jabalpur
07
PAN No. AAHFM5089J
30 C.O.No.15 to Mishra Builders,
To 17/Jab/17 2004-05 Chiranjeev Anand
Income Tax Officer Ward-
32 [in ITA No.190 to to 2006- Colony, Baldeobagh, None
1(1), Jabalpur
192/Jab/18] 07 Jabalpur
PAN No. AAHFM5089J
33 ITA Smt. Sheela Rani Jain,
No.195/Jab/18 Income Tax Officer 1025, Pandariba Road,
2009-10 None
Ward-1(1), Jabalpur Dixitpura Ward, Jabalpur
PAN No. AEUPJ2838K
34 ITA Assistant M.P.P. Generating Co. Ltd.,
No.198/Jab/18 Commissioner of Shakti Bhawan, Rampur,
2010-11 None
Income Tax, Circle Jabalpur
2(1), Jabalpur PAN No. AADCM4472A
35 ITA M/s. Sagar Stone Ind. 765,
Dy. Commissioner of
No.212/Jab/18 Near Anand Talkies, Napier Shri Rahul Bardia,
2015-16 Income Tax (Central),
Town , Jabalpur CA
Jabalpur
PAN No. ACHFS4310C
36 ITA Shri
Assistant Shri Anurag Srivastava, B-
No.222/Jab/18 A.P.Srivastava,
Commissioner of 14, Ram Vihar Colony,
2008-09 Shri Sapan
Income Tax, Circle, Satna
Usrethe, Shri
Satna PAN No. ANXPS6575J
K.N.G. Pillai, Adv.
37 C.O.No.24/Jab/18 Shri Anurag Shri
[In ITA Srivastava, B-14, Ram Assistant Commissioner of A.P.Srivastava,
2008-09
No.222/Jab/18] Vihar Colony, Satna Income Tax, Circle, Satna Shri Sapan
PAN No. ANXPS6575J Usrethe, Shri
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 4 of 16
K.N.G. Pillai, Adv.
38 ITA Smt. Seema
Shri
No.225/Jab/18 Bhattacharya,W/o Late
A.P.Srivastava,
Income Tax Officer Shankar Bhattacharya,
2009-10 Shri Sapan
Ward-2, Satna Ward No. 5,
Usrethe, Shri
Mukhtiyarganj, Satna
K.N.G. Pillai, Adv.
PAN No. AXIPB0686L
39 C.O.No.25/Jab/18 Smt. Seema
[In ITA Bhattacharya,W/o Shri
No.225/Jab/18] Late Shankar A.P.Srivastava,
Income Tax Officer Ward-2,
2009-10 Bhattacharya, Ward Shri Sapan
Satna
No. 5, Mukhtiyarganj, Usrethe, Shri
Satna PAN K.N.G. Pillai, Adv.
No. AXIPB0686L
40 ITA Smt. Jharna Bhattacharya, Shri
No.226/Jab/18 W/o Bhaskar Bhattacharya, A.P.Srivastava,
Income Tax Officer
2009-10 Ward No. 5, Shri Sapan
Ward-2, Satna
Mukhtiyarganj, Satna Usrethe, Shri
PAN No. ANYPB2891B K.N.G. Pillai, Adv.
41 C.O.No.26/Jab/18 Smt. Jharna
Shri
[In ITA Bhattacharya, W/o
A.P.Srivastava,
No.226/Jab/18] Bhaskar Bhattacharya, Income Tax Officer Ward-2,
2009-10 Shri Sapan
Ward No. 5, Satna
Usrethe, Shri
Mukhtiyarganj, Satna
K.N.G. Pillai, Adv.
PAN No. ANYPB2891B
42 ITA Shri Bhaskar Bhattacharya
Shri
No.227/Jab/18 (HUF), through Katra Shri
A.P.Srivastava,
Income Tax Officer Bhaskar
2009-10 Shri Sapan
Ward-2, Satna Bhattacharya,Ward No. 5,
Usrethe, Shri
Mukhtiyarganj, Satna
K.N.G. Pillai, Adv.
PAN No. AAJHB8431P
43 C.O.No.27/Jab/18 Shri Bhaskar
[In ITA Bhattacharya (HUF),
Shri
No.227/Jab/18] through Katra Shri
A.P.Srivastava,
Bhaskar Income Tax Officer Ward-2,
2009-10 Shri Sapan
Bhattacharya,Ward Satna
Usrethe, Shri
No. 5, Mukhtiyarganj,
K.N.G. Pillai, Adv.
Satna
PAN No. AAJHB8431P
44 ITA Shri Shashi Bhusan
No.228/Jab/18 Bhattacharya, (HUF) Shri
through Katra Shri Shashi A.P.Srivastava,
Income Tax Officer
2009-10 Bhusan Bhattacharya,Ward Shri Sapan
Ward-2, Satna
No. 5, Mukhtiyarganj, Usrethe, Shri
Satna K.N.G. Pillai, Adv.
PAN No. ABBHS6428N
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 5 of 16
45 C.O.No.28/Jab/18 Shri Shashi Bhusan
[In ITA Bhattacharya (HUF),
Shri
No.228/Jab/18] through Katra Shri
A.P.Srivastava,
Shashi Bhusan Income Tax Officer Ward-2,
2009-10 Shri Sapan
Bhattacharya,Ward Satna
Usrethe, Shri
No. 5, Mukhtiyarganj,
K.N.G. Pillai, Adv.
Satna PAN
No. ABBHS6428N
46 to ITA No.229- Shri Suresh Ku. Upadhyay
48 231/Jab/18 2010-11 & Sons (HUF), 1806
Income Tax Officer Shri Dheeraj Ghai,
to 2012- Temerbhita Kajarwara,
Ward-2, Satna CA
13 Jabalpur
PAN No. AATHS3791M
49 ITA Shri Vardhman Institute Shri
No.232/Jab/18 Pvt. Ltd. 13 Wardhman A.P.Srivastava,
Income Tax Officer
2015-16 Tower, Russel Chowk, Shri Sapan
Ward-2, Satna
Jabalpur Usrethe,
PAN No. AAGCS9981B Advocate
50 ITA Shri Kailash Kumar Shukala,
Dy. Commissioner of Shri Arun Grover
No.233/Jab/18 818, Gulab Bhawan,
2010-11 Income Tax Circle 1(1), and Shri Ashish
Hathital, Jabalpur
Jabalpur Ternain, C.As
PAN No. AJFPS0322P
51 & ITA No.243- Shri Mahesh Kumar
52 244/Jab/18 2009-10 Dy. Commissioner of Kemtani, 123, Shitalpuri
Shri Rahul Bardia,
& 2011- Income Tax Circle 1(1), Sarthak Bhawan,
CA
12 Jabalpur Baldeobagh, Jabalpur
PAN No. AEUPK5304H
53 ITA Smt. Aunradha Upadhyay,
No.245/Jab/18 H.No. 1806, Purani Basti,
Income Tax Officer Shri Dheeraj Ghai,
2012-13 Tember Bhita, Kajarwara,
Ward-2(5),Jabalpur CA
Jabalpur
PAN No. AAKPU3939N
54 ITA Smt. Dimpal Sethi, 86/2,
Shri Arun Grover
No.246/Jab/18 Income Tax Officer Sethi Niwas, Narmada
2012-13 and Shri Ashish
Ward-2(5),Jabalpur Road, Jabalpur
Ternain, C.As
PAN No. ANCPS6609Q
55 C.O.No.3/Jab/19 Smt. Dimpal Sethi,
[In ITA 86/2, Sethi Niwas, Shri Arun Grover
Income Tax Officer Ward-
No.246/Jab/18] 2012-13 Narmada Road, and Shri Ashish
2(5),Jabalpur
Jabalpur Ternain, C.As
PAN No. ANCPS6609Q
56 ITA Shri Ashish Rai, House No.
No.247/Jab/18 Income Tax Officer, 330, Purana Bazar No. 2, Shri H.S.Modh,
2010-11
Damoh Damoh Adv.
PAN No. AQQPR9281G
57 ITA Shri Sudhir Ku. Jain, C/o
No.248/Jab/18 Shubhash Road, Transport
Income Tax Officer
2014-15 Com. Jabalpur Road, None
Ward-1,Katni
Bargawan, Katni
PAN No. ACHPJ0570H
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 6 of 16
58 C.O.No.1/Jab/19 Shri Sudhir Ku. Jain,
[In ITA C/o Shubhash Road,
No.248/Jab/18] Transport Com. Income Tax Officer Ward-
2014-15 None
Jabalpur Road, 1,Katni
Bargawan, Katni
PAN No. ACHPJ0570H
59 ITA Dy. Commissioner of GSB Const. Pvt. Ltd., 635, Shri Arun Grover
No.250/Jab/18 2010-11 Income Tax Circle 2(1), Napier Town, Jabalpur and Shri Ashish
Jabalpur PAN NO. AACCG2158G Ternain, C.As
60 C.O.No.2/Jab/19 GSB Const. Pvt. Ltd.,
Dy. Commissioner of Shri Arun Grover
[In ITA 635, Napier Town,
2010-11 Income Tax Circle 2(1), and Shri Ashish
No.250/Jab/18] Jabalpur
Jabalpur Ternain, C.As
PAN NO. AACCG2158G
61 ITA Shri Manjeet Sardar Singh,
Dy. Commissioner of
No.252/Jab/18 1415, Gupteshwar , Madan Shri G.N.Purohit,
2013-14 Income Tax Circle 2(1),
Mahal Jabalpur Sr. Adv
Jabalpur
PAN No AJFPS0559Q
62 to IT(SS)A No.11- Assistant M/s. Nandan Agro Prod. P.
2011-12
64 13/Jab/18 Commissioner of Ltd., Opp Railway Station,
to 2013- None
Income Tax, (Central), Burhar, Distt. Sahdol
14
Jabalpur PAN No. AABCN8066B
65 IT(SS)A Shri Neeraj Sharma, 765,
Dy. Commissioner of
No.16/Jab/18 Anand Cinema Road , Shri Rahul Bardia,
2014-15 Income Tax (Central),
Napier Town, Jabalpur CA
Jabalpur
PAN No. ASKPS5959G
66 IT(SS)A M/s. Kemtani Project Pvt.
Dy. Commissioner of
No.27/Jab/18 Ltd., B-663, Mahanadda Shri Rahul Bardia,
2011-12 Income Tax Circle 1(1),
Madan Mahal, Jabalpur CA
Jabalpur
PAN No AACCP2744B
67 IT(SS)A Shri Govind Prasad Pandey,
Shri Sanjay Seth,
No.31/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment,
C.A. and Shri
2013-14 Income Tax (Central), Kripal Chowk, Gupteshwar,
Sachin Bajpai,
Jabalpur Madan Mahal, Jabalpur
Advocate
PAN No. ADZPP7413J
68 IT(SS)A Shri Govind Prasad Pandey,
Shri Sanjay Seth,
No.32/Jab/18 Dy. Commissioner of FF-2, Manpreet Apartment,
C.A. and Shri
2014-15 Income Tax (Central), Kripal Chowk, Gupteshwar,
Sachin Bajpai,
Jabalpur Madan Mahal, Jabalpur
Advocate
PAN No. ADZPP7413J
69 ITA No.01/Jab/19 M/s. Ampee Machinery
Income Tax Officer Centre, Jail Road, Friends
2012-13 None
Ward- Tikamgarh Colony, Tikamgarh
PAN No. AAIFM1477D
70 to ITA No.6 to Shri Gurucharan Singh, L/H
72 8/Jab/19 Smt. Parmjeet Kaur, Prop.
2010-11
Income Tax Officer , M/s Hotel Shelter Inn,
to 2012- None
Chhatarpur Nowgong Road, Bus Stand,
13
Chhatarpur
PAN No. ACTPS9078H
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 7 of 16
73 & IT(SS)A No.6- M/s. City Hospital &
74 7/Jab/19 2010-11 Dy. Commissioner of Research C.P.Ltd. 21/2 ,
Shri Rahul Bardia,
& 2011- Income Tax Circle 2(1), Dayanand Sarswati Ward,
CA
12 Jabalpur North civil Line , Jabalpur
PAN No. AADCC3383N
75 ITA No.32/Jab/19 Shri
Assistant
Shri Premchand Jain, Prem A.P.Srivastava,
Commissioner of
2013-14 Nagar, Satna Shri Sapan
Income Tax, Circle,
PAN No. AEPPJ4573E Usrethe, Shri
Satna
K.N.G. Pillai, Adv.
76 ITA No.33/Jab/19 Shri Ridhakarandas
Income Tax Officer , Punamchand Bhura, P/o
2010-11 None
Seoni Nitin Bhura, Seoni
PAN No. AAFFR1706H
77 C.O.No.5/Jab/19 Shri Ridhakarandas
[In ITA Punamchand Bhura,
2010-11 Income Tax Officer , Seoni None
No.33/Jab/19] P/o Nitin Bhura, Seoni
PAN No. AAFFR1706H
78 ITA No.35/Jab/19 M/s. Kemtani Project P.
Assistant
Ltd., B-663, Shubh Motors,
Commissioner of Shri Rahul Bardia,
2013-14 Mahanadda, Madan Mahal,
Income Tax, Circle CA
Jabalpur
1(1), Jabalpur
PAN No. AACCP2744B
79 ITA No.42/Jab/19 Shri Virendra Pratap Singh,
Assistant
Vimla Bhawan, Behind
Commissioner of
2015-16 Agrawal Nurshing Home, None
Income Tax, Circle,
Khutehi, Rewa
Satna
PAN No. AKBPS4496D
80 ITA No.44/Jab/19 Shri Pramod Ku. Agrawal,
Prop. M/s Shivam
Mionerals, Ward No. 20,
Income Tax Officer
2014-15 Near None
Ward - Katni
Gurudwara,Gurunanak
Ward, Katni
PAN No. ACHPA2666D
81 ITA No.45/Jab/19 Shri Prashant Singh
Chandel, S/o Shri Jagat
Bahadur Singh Chandel,
Income Tax Officer
2015-16 195/12, Behind Agrawal None
Ward -1, Rewa
Nurshing Home, Khutehi,
Rewa
PAN No. AISPC5782C
82 ITA No.46/Jab/19 Shri Sharad Kumar
Dy. Commissioner of Chouhan, 1454, Narmada
2014-15 Income Tax Circle 2(1), Road Rampur Chowk, None
Jabalpur Jabalpur
PAN No. ABDEC6306K
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 8 of 16
83 to ITA No.47 to Shri Ramchand Khatwani &
86 50/Jab/19 2005-06 Assistant Sons (HUF) , Prop. M/s
to 2007- Commissioner of Bharat Distributor & Bharat Shri Rahul Bardia,
08, Income Tax, Circle Logistic,157, Wright Town , CA
2011-12 1(1), Jabalpur Jabalpur
PAN No. AAFHR7264C
87 ITA No.51/Jab/19 Shri Mahesh Ku. Khemtani,
Assistant
123, Sheetalpuri, Sarthak
Commissioner of Shri Rahul Bardia,
2011-12 Bhawan, Baldeobagh,
Income Tax, Circle CA
Jabalpur
1(1), Jabalpur
PAN No. AEUPK5304H
88 ITA No.52/Jab/19 Shri Mahesh Ku. Dubey,
Income Tax Officer Main Road, Jhilmili, Distt.
2013-14 None
Ward -1, Chhindwara Chhindwara
PAN No. AGCPD6886B
89 ITA No.53/Jab/19 Smt Bhuribai Jain,
Income Tax Officer, Shri G.N.Purohit,
2013-14 Shukrawari Bazar, Seoni
Seoni Sr. Adv
PAN No. AFJPJ7023E
90 ITA No.54/Jab/19 Shri Sunil Ku. Jain, Prop.
Assistant
Danpati Capital Market &
Commissioner of
2014-15 M/s Danpati Anaj Bhandar, None
Income Tax, Circle
630, Gole Bazar, Jabalpur
1(1), Jabalpur
PAN No. ACMPJ0613L
91& ITA No.58 to M/s. Kemtani & Associates,
2008-09 Dy. Commissioner of
92 59/Jab/19 B-663, Mahanadda, Madan Shri Rahul Bardia,
& 2011- Income Tax Circle 1(1),
Mahal, Jabalpur CA
12 Jabalpur
PAN No. AAFFT3981Q
93 ITA No.63/Jab/19 Shri Sudhir Ku. Rawat, 757, Shri
Income Tax Officer Satna Building, Goel Bazar, A.P.Srivastava,
2010-11
Ward -1(3), Jabalpur Jabalpur Shri Sapan
PAN No. ADYPR6449K Usrethe, Adv.
94 IT(SS)A No.03 Shri Subodh Kumar Jain, B-
Assistant
/Jab/14 14, 3rd Floor, Chandrika
Commissioner of Shri Rahul Bardia,
2009-10 Vihar, Home Science
Income Tax, Circle - C.A.
College Road, Jabalpur
1(1),Jabalpur
PAN No.AEKPJ1335F
95 ITA No.65 M/s R.M. Infra, Plot No. 05,
/Jab/19 Income Tax Officer Harshit nagar, Vivekanand
2014-15 None
Ward1(1), Jabalpur Ward, Jabalpur
PAN No. AAQFR3960C
96 ITA No.66 M/s TDP & Associates, 502, Shri
Deputy Commissioner
/Jab/19 Near jain Mandir, Garha A.P.Srivastava,
2012-13 of Income Tax, Circle -
Ward, Jabalpur Shri Sapan
1(1), Jabalpur
PAN No. AAEFT1016D Usrethe, Adv.
Department by: Shri P. D. Chougule, D.R.
Date of hearing: 23 08 2019
Date of pronouncement: 23 08 2019
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 9 of 16
ORDER
PER BENCH:
These appeals filed by the Revenue are directed against the orders by the Commissioner of Income Tax (Appeals)/s, relating to different assessees for different assessment years, and in some cases the assessees have also filed Cross Objections (COs).
2. Section 268A of the Act provides that an appellate authority, including the Appellate Tribunal, shall have regard to the instructions, directions, orders, etc. issued by the CBDT ('Board') from time to time fixing monetary limits for the purpose of regulating the filing of appeals by the Revenue before the different appellate authorities, and which shall, while deciding those appeals, have regard to the said limits.
3. Since the 'tax effect', as computed in terms of Circular 3 of 2018, dated 11/7/2018 issued by the Board u/s. 119 r/w s. 268A of the Act, involved in these appeals filed by the Department does not exceed Rs.50 lakhs in each of these appeals, they are not maintainable in view of CBDT's Circular No.17/2019, dated 8th August, 2019, and are liable to be dismissed as such. Since all these appeals are to be disposed on the basis of the monetary limit, as now revised, we have decided to dispose of them by passing a composite order.
4. The parties were heard.
5. Recently, the Ahmedabad Bench of this Tribunal has passed a composite order, dismissing, similarly, 628 appeals by the Revenue and related COs by the assessees. The order is instructive, and is accordingly reproduced as under:
"These 628 appeals and COs pertain to the appeals are filed by various Assessing Officers, all these appeals call into question correctness of the relief granted to the taxpayers by the Commissioners of Income Tax (Appeals) and, most importantly, the tax effect involved in all these appeals does not exceed IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 10 of 16 Rs.50,00,000 in each of these appeals. The cross objections taken up for hearing are only such cross objections as emanate from these appeals and are broadly in support of the orders passed by the Commissioner (Appeals). In these cases, in the light of the discussions with the Principal Chief Commissioner of Income Tax (Gujarat) and representatives of the Ahmedabad ITAT Bar Association, individual notices are dispensed with; notices of hearing are given only through the notice board.
2. It is in this backdrop that we are pleased to take note of a very pragmatic and taxpayer friendly policy decision by the Government of India for reducing the income tax litigation. Vide CBDT circular dated 8th August, 2019, the income tax department has further liberalized its policy for not filing appeals against the decisions of the appellate authorities in favour of the taxpayers, wherein tax involved is below certain threshold limits, and announced its policy decision not to file, or press, the appeals, before this Tribunal, against the appellate orders favourable to the assessee in the cases in which overall tax effect, excluding interest- except when interest itself is in dispute, is Rs 50,00,000 or less. What it means, in plain words, is that when a Commissioner (Appeals) gives the taxpayer tax relief of upto Rs 50 lakhs in an appeal in an assessment year, the matter ends there and the relief so granted by the Commissioner (Appeals) cannot be challenged before this Tribunal, that when this Tribunal gives the taxpayer relief of upto Rs 1 crore in an appeal in an assessment year, the matter ends there and the relief so granted by the Tribunal cannot be challenged before the Hon'ble High Court, and that when Hon'ble High Court gives relief of upto Rs 2 crore to the taxpayer in an appeal in an assessment year, that relief cannot be challenged before Hon'ble Supreme Court. These monetary threshold limits for filing of appeals by the income tax authorities do not take into account interest and other corollaries of the tax demands being confirmed such as penalties, except when a penalty itself is subject matter of litigation, and prosecutions. The enhancement of these monetary limits is at an unprecedented scale. The monetary limit for appeals before this Tribunal, which was Rs 3,00,000 till 10th July 2014, has been in effect enhanced to almost 1,700% in the last five years. This substantial relaxation is certainly IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 11 of 16 a huge step which signifies trust reposed by the Government of India in the decisions of the appellate forums, and substantially cuts down time taken in the finality of the appellate process. It is indeed heartening to note that in one stroke, the Government has not only prevented, but has, in effect, set the stage for withdrawal of thousands of appeals before this Tribunal and before Hon'ble Courts above. In an environment in which retrospectivity was attached only to the taxation and not to tax reliefs or concessions, such an approach is a pleasant departure from legacy practices.
3. In view of the above factual background and the generous concession by this benevolent CBDT circular, all these appeals must be dismissed as withdrawn and the related cross objections must be dismissed as infructuous. There is, however, a small issue that we must deal with.
4. Smt Aparna Agarwal, learned Departmental Representative, however, has a point to make. She points out that the circular dated 8th August 2019 is not clearly retrospective inasmuch as it specifically states in para 4 that "(t)he said modifications shall come into effect from the date of issue of this Circular". It is thus pointed out that this sentence gives an impression that is only after the date of the said circular that the departmental appeals will not be filed in the cases within the specified tax effect limits. We are urged to bear in mind the impact of this observation while giving effect to the circular dated 8th August, 2019. She, however, hastens to add that she is yet to have any specific instructions on the issue and she leaves it for the bench to take the appropriate call. Learned representatives appearing for the taxpayers vehemently oppose the suggestion implicit in her submissions. All of them are unanimous in their argument that the circular must be held to have retrospective application and must equally apply to the pending appeals as well. Shri J P Shah, Senior Advocate, points out that the circular dated 8th August 2019 is not a standalone circular and it is required to be read with the old circular no. 3 of 2018 which is what it seeks to modify. This circular, according to the learned counsel, only enhances the monetary limits and gives further relaxation. He urges us not to read the circular in a manner so as to nullify the underlying approach and object of reducing litigation. Shri IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 12 of 16 Soparkar, learned Senior Advocate, submits that all that the present circular does is to modify the monetary limits and nothing more, and, therefore, it cannot be treated to follow any other approach other than the approach followed in the old circular. The old circular, beyond any dispute or controversy, categorically applied to the pending appeals as on the date of issuance of circular. Shri Tushar Hemani, learned Senior Advocate, points out that the circular dated 8th August 2019 only gives further relief not only in terms of the monetary limits but also in terms of the manner in which the application of circular to orders dealing with more than one year is to made. Shri S N Divetia, learned counsel for the assessee, submits that unlike in the cases of earlier CBDT circulars, which used to be in supersession of earlier circulars on the issues, the circular dated 8th August 2019 only modifies the earlier circular which, inter alia, provided for its retrospective application. Our attention is invited to some judicial precedents in support of the contention that the benevolent circular, such as the one in question, is to be given effect in respect of the pending appeals as well. Ms Urvashi Shodhan, learned counsel for the assessee, points outs that its plainly contrary to the scheme of the litigation policy of the Government of India to give this circular only prospective effect. Shri S K Sadhwani, learned counsel for the assessee, invites our attention to the letter dated 16th July 2018 issued by Member CBDT to the all the Principal Chief Commissioners of Income Tax, in the context of circular dated 11th July 2018 that the present circular seeks to modify, seeking report on withdrawal of the appeals covered by the circular. He then points out that it is the old circular is still alive today and the only change is with respect to the monetary limits. In all fairness, therefore, the same approach regarding withdrawal of pending appeals must be followed for this circular as well. On the same lines, arguments are advanced by the learned representatives which, for the sake of brevity and to avoid repetition, we are not referring to in more specific details. In brief rejoinder, learned Departmental Representative graciously leaves the matter to us.
5. Having considered the rival submissions and having perused the material on record, we do not have slightest of hesitation in holding IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 13 of 16 that the concession extended by the CBDT not only applies to the appeals to be filed in future but it is also equally applicable to the appeals pending for disposal as on now. Our line of reasoning is this. The circular dated 8th August 2019 is not a standalone circular. It is to be read in conjunction with the CBDT circular no 3 of 2018 (and subsequent amendment thereto), and all it does is to replace paragraph nos. 3 and 5 of the said circular. This is evident from the following extracts from the circular dated 8thAugust 2019:
2. As a step towards further management of litigation. it has been decided by the Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly. the table for monetary limits specified in Para 3 of the Circular shall read as follows:
S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities for each assessment year vis-a-vis where composite order for more than one assessment years is passed. para 5 of the circular is substituted by the following para: "5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 14 of 16 which involves more than one assessment year and common issues in more than one assessment year no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3.
In case where a composite order/ judgement involves more than one assessee, each assessee shall be dealt with separately"
4. The said modifications shall come into effect from the date of issue of this Circular.
6. Clearly, all other portions of the circular no. 3 of 2018 (supra) have remained intact. The portion which has remained intact includes paragraph 13 of the aforesaid circular which is as follows:
13. This Circular will apply to SLPs/ appeals/ cross objections/ references to be filed henceforth in SC/HCs/Tribunal and it shall also apply retrospectively to pending SLPs/ appeals/ cross objections/references. Pending appeals below the specified tax limits in pare 3 above may be withdrawn/ not pressed.
7. In view of the above discussions, we hereby hold that the relaxation in monetary limits for departmental appeals, vide CBDT circular dated 8th August 2019 (supra) shall be applicable to the pending appeals in addition to the appeals to be filed henceforth.
8. Learned Commissioner (DR) then submits liberty may kindly be given to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals in the cases (i) in which it can be demonstrated that the appeals are covered by the exceptions, and (ii) which are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), exceeds Rs 50,00,000. None opposes this prayer; we accept the same. We make it clear that the appellants shall be at liberty to point out the cases which are wrongly included in the appeals so summarily dismissed, either owing to wrong computation of tax effect or owning to such cases being covered by the permissible exceptions- or for any other reason, and we will take appropriate remedial steps in this regard.
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 15 of 169. In the light of the above discussions, all the appeals stand dismissed as withdrawn. As the appeals filed by the Revenue are found to be non-maintainable and as all the related cross-objections of the assessee arise only as a result of those appeals and merely support the order of the CIT(A), the cross objections filed by the assessee are also dismissed as infructuous. Ordered, accordingly."
6. In view of the foregoing, the Revenue's appeals and the assessees' COs are being dismissed in limine as withdrawn/not pressed.
7. It may be clarified that though every care has been taken by the Registry of the Tribunal in identifying the listed appeals, it may yet be that some error in working the tax effect may have occurred. It may also be that an appeal/s is otherwise saved by the exceptions listed at para 10 (scope of which stands widened vide amendment dated 20/8/2018) or para 11 of the Circular. Similarly, it may be that a CO/s bears an independent ground/s, raised for adjudication. Accordingly, liberty is hereby granted to the parties to, where so, move the Tribunal in this regard, in which case it shall, where satisfied on merits, recall an appeal/s or, as the case may be, a CO/s, for being heard on merits. Further, the recall of an appeal would be accompanied by the recall of the assessee's corresponding CO, if any, dismissed along with. Needless to add, the Tribunal shall, while doing so, which shall be per a speaking order, grant an opportunity of hearing to the other side.
8. In the result, all the appeals of the Revenue and Cross Objections by the assessees stand dismissed.
Order pronounced in the open Court on 23/08/2019.
Sd/- Sd/-
[SANJAY ARORA] [A. D. JAIN]
ACCOUNTANT MEMBER VICE PRESIDENT
DATED:23/08/2019
JJ:2308
IT(SS) A No.44/Jab/2013 and 95 other appeals Cos Page 16 of 16
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT(A)
4. CIT
5. DR
By order
Assistant Registrar