Income Tax Appellate Tribunal - Pune
Assistant Commissioner Of Income-Tax, ... vs Ignify Software Private Limited, Pune on 1 August, 2018
आयकर अपीऱीय अधिकरण पण
ु े न्यायपीठ "ए" पण
ु े में
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM
Sl. ITA Number Name of Appellant Name of Respondent Asst. Year
No.
1 1471/PUN/2017 The Asst. Ignify Software Pvt. Ltd., 2008-09
th
Commissioner of 401, „C' Wing, 4 Floor,
Income Tax, KPTC Building,
Circle-11, Pune Fatimanagar, Wanowrie,
Pune - 411013
PAN: AAACZ1544R
2 1502/PUN/2017 The Income Tax Shri Rahul Ramesh Jori, 2010-11
Officer, Ward 6(3), L/H Smt. Jayashri Ramesh
Pune Jori,
1039, Margi Galli, Budhwar
Peth, Pune - 411002
PAN: ABKPJ7883R
3 1637/PUN/2017 The Income Tax Dhanashri Bigarsheti 2014-15
Officer, Ward 1, Nagari Sah. Pat Sanstha
Beed, Ltd.
Behind Shani Mandir, Main
Road, Ashti-414202
Dist. Beed.
PAN:AAAAD4066E
4 1661/PUN/2017 The Asst. Vikers Systems 2004-05
Commissioner of International Ltd.,
Income Tax, Circle 145, Off Mumbai Pune
10, Pune Road, Pimpri, Pune-411018
PAN: AAACV8426E
5 2098/PUN/2017 The Asst. Samarth Arcades Pvt. Ltd., 2013-14
Commissioner of Flat No.A-3, Ardar Co-op.
Income Tax, Circle Housing Society, Besides
2, Nashik Hotel Emerald Park,
Sharanpur Link Road,
Nashik-422002
PAN: AALCS1450N
6 2100/PUN/2017 Income Tax M/s. Shri Sant 2010-11
Officer, Ward 1(4), Dnyaneshwar Nagari Sah.
Jalgaon Patsanstha, Navi Peth,
Jalgaon.
PAN:AABAS4499K
7 2101/PUN/2017 The Asst. Shri Manish Ishwarlal Jain, 2013-14
Commissioner of 169, Johari Bazar, Balaji
Income Tax, Circle Peth, Jalgaon - 425001
1, Jalgaon PAN: AADPL1003H
8 2274/PUN/2017 The Asst. M/s. Ushakal Nursing 2013-14
Commissioner of Home
Income Tax, Circle Opp. Zilla Parishad, Miraj
1, Sangli Road, Sangli.
PAN: AAAFU3575A
9 2289/PUN/2017 The Dy. M/s. Aum Housing 2011-12
Commissioner of 109, Bramha Garden, Bund
Income Tax, Garden Road,
Circle 7, Pune Pune-411001
PAN: AAKFA4028N
2 1471/PUN/2017 & Ors
Ignify Software Pvt. Ltd. & Ors
10 2346/PUN/2017 The Asst. Kolhapur Motor Malak 1997-98
Commissioner of Sangh Ltd.,
Income Tax, 2113, Old P.B. Road,
Circle 2, Kolhapur Kolhapur
PAN: AAACK7444D
11 2351/PUN/2017 The Asst. Shri Vilas Rasiklal Shah 2014-15
th
Commissioner of 4 Floor, Abhyankar Tower,
Income Tax, M.G. Road, Nashik-422001
Circle 2, Nashik PAN: AFCPS6278M
12- 2412/PUN/2017 The Asst. Ashok Channappa Bhasme 1998-99
13 & Commissioner of 9/639, Plot No.1244, 2001-02
2414/PUN/2017 Income Tax, Station Road, Ichalkaranji,
Ichalkaranji Circle, Dist.Kolhapur - 416115
Ichalkaranji PAN: AEOPB8246H
14 2429/PUN/2017 The Asst. Shree Ashtvinayak Glass 2013-14
Commissioner of Pvt. Ltd.,
th
Income Tax, A-520, 5 Floor, Marvel
Circle 6, Pune VISTA,
S.No.599A/598/593A, CTS
Lulla Nagar, Kondhwa,
Pune - 411048
PAN:AALCS8566K
15 2440/PUN/2017 Income Tax Officer Shri Agamodharak 2011-12
(Exemption), Devardhi Jain,
Ward 1, Pune Agam Mandir Trust,
Sr. No.122, Vardhman
Nagar, Katraj,
Pune-411046
PAN:AAETS2139J
16 2469/PUN/2017 Income Tax Shri Vijay Mahadeo Gujar, 2011-12
Officer, Ward 5(4), 85, Mangalwar Peth, Bhor,
Pune Pune-412206
PAN: ABEPG6885G
17 2484/PUN/2017 Income Tax M/s. Shri Bhairavnath 2014-15
Officer, Ward 3, Multistate Co-op. Credit
Satara Society Ltd., Phaltan, 48,
Laxminagar, Deccan
Chowk, Phaltan,
Tal-Phaltan,
Dist. Satara - 415523
PAN: AAEAS8344J
18 2511/PUN/2017 Income Tax Shri Ajit Lalchand Lunawat 2013-14
Officer, Ward 5(1), 3, Supershwanath Soc.
Pune Building, No.2, Market Yard
Road, Gultekadi,
Pune - 411037
PAN: AAGPL4159D
19 2531/PUN/2017 Income Tax Officer Shree Medical Foundation, 2008-09
(Exemption), 1247, Apte Road, Deccan
Ward-1, Pune Gymkhana, Pune-411004
PAN: AAATS5765Q
20 2599/PUN/2017 The Dy. M/s. My Car Pune Pvt.Ltd., 2012-13
Commissioner of Sr. No.131, Mumbai-
Income Tax, Bangalore By Pass,
Circle 14, Pune Wakad, Pune - 411057
PAN: AAECM2713M
21 2872/PUN/2017 The Asst. Shri Kailash Tatyaram 2014-15
Commissioner of Shinde,
Income Tax, Anuj Chowk, Daund Road,
Ahmednagar A/p Kashti, Tal. Shrigonda,
Circle, Dist. Ahmednagar-414701
Ahmednagar PAN: BMQPS1150Q
3 1471/PUN/2017 & Ors
Ignify Software Pvt. Ltd. & Ors
22 3049/PUN/2017 Income Tax Smt. Nilima Bhalchandra 2014-15
Officer, Ward 1(1), Patil,
Sangli Plot No.23, Kore Silver,
Madhuban Colony,
Vishrambag,
Dist. Sangli-416415
PAN: ALPPP6687G
23 3052/PUN/2017 Income Tax Shri Abhishek Ramanand 2014-15
Officer, Ward 2(3), Modani, 92, "Saphalya",
Aurangabad Venkatesh Nagar, Opp.
SFS School, Jalna Road,
Aurangabad.
PAN: ARVPM0328D
24 3109/PUN/2017 The Asst. M/s. Srivenk Investments 2006-07
Commissioner of and Finance Pvt. Ltd.,
Income Tax, Venkateshwara House,
Circle 6, Pune S.No.114/A/2, Pune-
Sinhagad Road,
Pune-411030
PAN: AACCS7604R
अऩीऱाथी की ओर से / Appellant by : Shri Sanjeev Ghei
प्रत्यथी की ओर से / Respondent by : Shri Anand Kankariya - Sl. No.1
Shri M.K. Kulkarni - Sl. Nos.10, 12, 13
Shri Pratik B. Sardbhor - Sl. No.15
None - Sl. Nos.2 - 9, 11, 14, 16-24
सन
ु वाई की तारीख / घोषणा की तारीख /
Date of Hearing : 01.08.2018 Date of Pronouncement: 01.08.2018
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
This bunch of appeals filed by Revenue are against respective order/s of CIT(A), relating to different assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short „the Act‟).
2. This bunch of appeals filed by the Revenue relating to different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience.
4 1471/PUN/2017 & Ors Ignify Software Pvt. Ltd. & Ors
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. The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).
4. In this background, the learned Departmental Representative for the Revenue was required to state their position; they have not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the Circular (supra).
5. Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as their filing is in contravention of 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 re-institution of appeals, if the requisite material is brought to show 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 Revenue are dismissed.
Order pronounced on this 1st day of August, 2018.
Sd/- Sd/-
(ANIL CHATURVEDI) (SUSHMA CHOWLA)
ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER
ऩुणे / Pune; ददनाांक Dated : 1st August, 2018.
SB/GCVSR
5 1471/PUN/2017 & Ors
Ignify Software Pvt. Ltd. & Ors
आदे श की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to :
1. अऩीऱाथी / The Appellant;
2. प्रत्यथी / The Respondent;
3. आयकर आयुक्त(अऩीऱ) / The concerned CIT(A);
4. The concerned Pr.CIT/CIT;
5. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे "ए" / DR 'A', ITAT, Pune;
6. गार्ड पाईऱ / Guard file.
ु ार/ BY ORDER, आदे शािस सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr. Private Secretary आयकर अऩीऱीय अधधकरण ,ऩण ु े / ITAT, Pune