Income Tax Appellate Tribunal - Bangalore
Deputy Commissioner Of Income ... vs M/S. Sansera Engineering Private ... on 28 August, 2018
IN THE INCOME TAX APPELLATE TRIBUNAL
"A" BENCH : BANGALORE
BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT
AND SHRI A.K.GARODIA, ACCOUNTANT MEMBER
Sl. ITA / CO No. A.Y. APPELLANT / V. RESPONDENT
No CROSS
. OBJECTOR
1 ITA 1582/Bang/2017 2008-09 The Assistant M/s. Century Real
2 ITA 1591/Bang/2017 2012-13 Commissioner of Estate Holdings Pvt.
Income Tax, Ltd.,
Central Circle 2(2), J.P. Technopark,
Bengaluru - 560 4th Floor, No.3/1,
001. Millers Road,
Bengaluru - 560 052
PAN:AADCC0651M
3 CO 31/Bang/2019 2008-09 M/s. Century Real The Assistant
4 CO 33/Bang/2019 2012-13 Estate Holdings Pvt. Commissioner of
Ltd., Income Tax,
Bengaluru. Central Circle 2(2),
Bengaluru - 560 001.
5 ITA 292/Bang/2018 2007-08 Shri K.G. Rajesh,
6 ITA 293/Bang/2018 2008-09 Koduvalli Village,
7 ITA 294/Bang/2018 2009-10 Anoor Post,
8 ITA 297/Bang/2018 2012-13 Chikkamagalru.
PAN: ADCPR9558B
9 ITA 87/Bang/2018 2009-10 Sri Prakash Ladhani,
12, 3rd Main,
The Assistant Jayamahal Extension,
Commissioner of Bengaluru - 560 046.
Income Tax, PAN: ABAPL8912B
10 ITA 59/Bang/2018 2008-09 Central Circle 2(3), Shri Sachanand
Bengaluru. Ladhani,
No.12, 3rd Main,
Jayamahal Extension,
Bengaluru - 560 046.
PAN: AAZPL5063F
ITA No. 1582/Bang/2017 and Ors.
Page 2 of 33
11 CO 60/Bang/2018 2008-09 Shri Sachanand The Assistant
Ladhani, Commissioner of
Bengaluru - Income Tax,
560046. Central Circle 2(3),
PAN:AAZPL5063F Bengaluru.
12 ITA 730/Bang/2016 2012-13 The Income Tax M/s. Accu Plast,
Officer, 16th Cross, Abbigere
Ward 6(2)(4), Main Road,
Bangalore. Opp. M.N. Industrial
K.G. Halli,
Bangalore - 560015.
PAN:AAIFA8211D
13 ITA 203/Bang/2017 2010-11 The Income Tax Savayava Krushi
Officer (Exemptions) Parivara,
Ward 1, Krushinivasa,
Hubli. Kuruvalli,
Thirthalli - 577432.
PAN: AAJTS4242D
14 ITA 409/Bang/2012 2008-09 The Assistant E-City Developers
Commissioner of Pvt. Ltd., No.208,
Income Tax, West Minister,
Central Circle 2(3), 13, Cunningham
Bengaluru. Road, Bangalore -
560052.
PAN:AABCE734R
15 ITA 1250/Bang/2007 1999- The Assistant Blue Lines,
2000 Commissioner of Prop. Mr. Balakrishna
Income Tax, Setty (HUF), 106C,
Central Circle 1(2), 30th Cross, 7th Block
Bengaluru. Jayanagar,
Bangalore.
PAN:AACHR4371E
16 ITA 1651/Bang/2018 2013-14 The Deputy Sri Gowda H
Commissioner of Basavaraj,
Income Tax, A-905, M G Road,
Central Circle 1(2), Bangalore 560001
Bengaluru. PAN: ACQPB3990A
ITA No. 1582/Bang/2017 and Ors.
Page 3 of 33
17 ITA 2723/Bang/2017 2013-14 The Income Tax Shejwadkar Builders
Officer, Pvt. Ltd.,
Ward 3(1), Akshaya Centre,
Hubballi. Gokul Road,
Hubballi.
PAN:AAHCS8132M
18 ITA 917/Bang/2016 2010-11 The Income Tax Shri P. Anil Kumar,
Officer, No.139-343,
Ward 5(3)(1), Wellington Layout,
Bangalore. Manipal County Road
Singasandra Post
Bommanahalli,
Bengaluru - 560068
PAN:AFDPA0418G
19 ITA 1123/Bang/2013 The Assistant Mr. I. Abdul Salim,
Commissioner of Baith Us Sherina,
Income Tax, Behind Showkath
2005-06 Central Circle 2(3), Manzil,
Bengaluru. Chokkabettu. Suratkal
PAN: AESPI6208D
20 CO 19/Bang/2014 Mr. I. Abdul Salim, The Assistant
Chokkabettu. Commissioner of
Suratkal Income Tax,
PAN: AESPI6208D Central Circle 2(3),
Bengaluru.
21 ITA 2626/Bang/2018 2013-14 The Assistant Sri Govindappa
Commissioner of Chandre Gowda,
Income Tax, No.10,
Circle 6(3)(1), Sathyanarayana
Bangalore. Nilaya, KHB Colony,
Puttenahalli,
Yelhanka,
Bengaluru-560064
PAN:ADQPG0071N
22 ITA 1333/Bang/2016 2011-12 The Assistant Karnataka Industrial
Commissioner of Area Development
Income Tax (E), Board, 143, R P
Circle 1, Building, 2nd Floor,
Bangalore. Nrupatunga Road,
Bangalore-1.
ITA No. 1582/Bang/2017 and Ors.
Page 4 of 33
PAN:AAATK1350J
23 ITA 1786/Bang/2018 2016-17 The Deputy Pune Dynasty Projects
Commissioner of Pvt. Ltd.,
Income Tax (IT), 1st Floor, Embassy
Circle 2(1), Point, No.150,
Bangalore. Infantry Road,
Bangalore.
PAN:AAECP1340D
24 ITA 1422/Bang/2015 2009-10 The Income Tax Shri R.S. Punith,
Officer, Prop. Srinivasa
Ward 1(4), Enterprises,
Davangere. N R Road,
Davangere.
PAN: AIFPR2148K
25 ITA 1069/Bang/2015 2010-11 The Assistant M/s. Yojak (India)
26 ITA 1071/Bang/2015 2011-12 Commissioner of Pvt. Ltd.,
Income Tax, Trade Centre, NH 17,
Circle 1(1), Kottara Chwoki,
Mangaluru. Mangalore.
PAN: AAACY1852D
27 CO 154/Bang/2018 2010-11 M/s. Yojak (India) The Assistant
28 CO 155/Bang/2018 2011-12 Pvt. Ltd., Commissioner of
Mangalore. Income Tax,
PAN: Circle 1(1),
AAACY1852D Mangaluru.
29 WTA 9/Bang/2019 2009-10 The Wealth Tax Sri Made Gowda
Officer, Thibbe Gowda,
Ward 3(2)(3), No.290, BEML
Bangalore. Layout Cross, I Phase,
V Stage,
Rajarajeshwarinagar
Bangalore-560098
PAN:AEJPG5365D
30 ITA 40/Bang/2017 2010-11 The Deputy Total Environment
31 ITA 41/Bang/2017 2011-12 Commissioner of Building Systems Pvt
Income Tax, Ltd., Imagine No.78,
Circle 7(1)(1), ITPL Main Road,
Bangalore. EPIP Zone Whitefield
Bangalore-560066
PAN:AABCT9452F
ITA No. 1582/Bang/2017 and Ors.
Page 5 of 33
32 ITA 1459/Bang/2017 2011-12 The Assistant International
Commissioner of Construction Pvt Ltd,
Income Tax, 113, Park Street,
Circle 3(1)(1), Poddar Point, 3rd Flr.,
Bengaluru Kolkata 700016
PAN: AAACI5686F
33 ITA 2968/Bang/2018 2015-16 The Income Tax Shri Bhimanna
Officer, Sharanappa Nagur,
Ward 3, H.No.159/1, Indira
Kalaburagi. Nagar, Afzalpur Dist.
Gulbarga 585301
PAN: ACSPN9665L
34 ITA 3123/Bang/2018 2010-11 The Deputy Scrips 'N'Scroll
Commissioner of (India) Pvt Ltd.,
Income Tax, 100/2, Anchorage-2,
Central Circle Richmond Road,
6(1)(1), Bengaluru-560001.
Bangalore. PAN: AACCS0201N
35 ITA 237/Bang/2014 1999- The Assistant Shri M Nagaraja,
2000 Commissioner of M/s. Nagetha
Income Tax, Complex,
Circle 2(1), Double Road,
Mysore. Saraswathipuram,
Mysore-570009
PAN:ABOPN8680L
36 CO 11/Bang/2016 1999- Shri M Nagaraja, The Assistant
2000 Mysore-570009 Commissioner of
PAN:ABOPN8680L Income Tax,
Circle 2(1), Mysore.
37 ITA 25/Bang/2019 2013-14 The Income Tax Tameer Co-operative
Officer, Credit Society Ltd.,
Ward 1, Hubli Road,
Sirsi. Sirsi.
PAN:AAAAT9372M
38 ITA 1945/Bang/2017 2010-11 The Deputy TES Electronics
39 ITA 1344/Bang/2017 2009-10 Commissioner of Solutions India P.Ltd.
40 ITA 1946/Bang/2017 2011-12 Income Tax, 65, 35th Main, BTM
Circle 7(1)(1), Layout, 2nd Stage,
Bangalore. 100 Feet Ring Road,
Bengaluru-450068.
ITA No. 1582/Bang/2017 and Ors.
Page 6 of 33
PAN:AACCT6975A
41 ITA 3180/Bang/2018 2006-07 The Income Tax Smt. Susan Cherian,
Officer, Rep. by L/R Sh.
Ward 4(2)(3), Abraham Cherian,
Bangalore. No.56, Munnekolala,
Marathahalli PO,
Bangalore-560037.
PAN:BJHPS7835L
42 ITA 2546/Bang/2018 2014-15 The Deputy JSW Industrial Gases
Commissioner of Pvt. Ltd.,
Income Tax, P.B. No.16, PO
Circle 4(1)(1), Vidyanagar,
Bangalore. Bellary Dist.583275
PAN: AAACJ5037F
43 ITA 2806/Bang/2018 The Income Tax Shri N. Abhilash,
Officer, No.27/8, Maruthi
2007-08 Ward 5(2)(4), Nilaya, 3rd Main,
Bangalore. Hanumanthanagar,
Bengaluru - 560019
PAN:ADGNP5440A
44 CO 135/Bang/2018 Shri N. Abhilash, The Income Tax
Bengaluru - 560019 Officer,
PAN:ADGNP544A Ward 5(2)(4),
Bangalore.
45 ITA 1563/Bang/2016 2012-13 The Deputy M/s. Paramount
Commissioner of Realty &
Income Tax, Infrastructure,
Central Circle 1, D.No.3W-28-2350/1,
Mangaluru. Ground Floor, Dev
Plaza, Kadri Temple
Road, Mangalore.
PAN:AAMFP4225G
46 ITA 3292/Bang/2018 2014-15 The Deputy Shri Sahil Patel,
Commissioner of No.6, 2nd Main Road,
Income Tax, Sharadamba Temple
Circle 6(2)(1), Street, Jalahalli,
Bangalore. Bangalore - 560013.
PAN: AMRPP5919N
ITA No. 1582/Bang/2017 and Ors.
Page 7 of 33
47 ITA 404/Bang/2018 2013-14 The Assistant Reynolds Sound &
48 ITA 405/Bang/2018 2014-15 Commissioner of Lighting Services Pvt
Income Tax, Ltd., No.10, 8th Cross
Circle 5(1)(1), Rose Garden, Bazaar
Mangaluru Street, Neelasandra,
Bengaluru - 560 047.
PAN:AABCR7987F
49 IT(SS)A 2/Bang/2013 The Assistant Shri Bharath Bhushan
1991-92 Commissioner of Gurunag, Near Alake
to Income Tax, Bridge, Kudroli,
2001-02 Circle 2(1), Mangalore.
Mangalore. PAN:ABOPB0658A
50 CO 48/Bang/2014 Shri Bharath The Assistant
Bhushan Gurunag, Commissioner of
Kudroli, Income Tax,
Mangalore. Circle 2(1),
PAN:ABOPB0658A Mangalore.
51 ITA 2147/Bang/2018 2007-08 The Assistant Sai Teja Developers,
Commissioner of 837, 8th Main, II B
Income Tax, Cross, Kalyan Nagar,
Circle 1(2)(1), 1st Block HRBR
Bengaluru. Layout,
Bengaluru 560043.
PAN:ABHFS8919C
52 ITA 1022/Bang/2019 2012-13 The Deputy Sansera Engineering
Commissioner of Pvt. Ltd., No.261/C,
Income Tax (LTU), Bommasandra
Circle 2, Industrial Area,
Bengaluru. Hebbagodi, Anekal
Taluk, Bangalore-99.
PAN:AAECS2440M
53 ITA 276/Bang/2019 2011-12 The Assistant Davangere Nirmithi
Commissioner of Kendra, KIADB
Income Tax, Industrial
Circle 1(1), Area,Lokikera,
Davangere. Davangere.
PAN: AAATD5939P
ITA No. 1582/Bang/2017 and Ors.
Page 8 of 33
54 ITA 1520/Bang/2018 2014-15 The Assistant Mfar Holdings Pvt
Commissioner of Ltd., No.3,
Income Tax, Lavelle Road,
Circle 4(1)(2), Bangalore-560001.
Bengaluru. PAN:AABCM3804C
55 ITA 2467/Bang/2018 2010-11 The Assistant Suprajit Engineering
Commissioner of India Pvt Ltd.,
Income Tax, 100, Bommasandra
Circle 4(1)(2), Industrial Area,
Bengaluru. Anekal Taluk,
Bengaluru-562158.
PAN:AADCS1638L
56 ITA 280/Bang/2019 2008-09 The Income Tax Primary Co-operative
Officer, Agriculture & Rural
Ward 2(1), Development Bank
Bangalore. Ltd., Kagathur Road,
Channagiri 577213
PAN:AAAJP0642F
57 ITA 290/Bang/2019 2015-16 The Income Tax Antariksh Softech Pvt.
Officer, Ltd., No.70,
Ward 1(1)(2), 2nd Floor, 98th Main,
Bangalore. HMT Main Road,
Mathikere,
Bangalore 560054
PAN:AAHCA1836G
58 ITA 2337/Bang/2018 2015-16 The Income Tax M/s. Avigha
Officer, Enterprises, 112,
Ward 5(2)(3), 2nd Cross, MORE
Bangalore. Building, Bull Temple
Road,
K G Nagar
Basavangudi
Bangalore 56004
PAN:AAWFA1459R
59 ITA 1466/Bang/2018 The Deputy B.R. Mines and
Commissioner of Minerals Pvt Ltd.,
Income Tax, No.15, Primrose Road
2011-12 Circle 2(1)(1), Gurappa Avenue,
Bangalore. Bangalore 560025
ITA No. 1582/Bang/2017 and Ors.
Page 9 of 33
PAN: AADCB5060B
60 CO 101/Bang/2018 B.R. Mines and The Deputy
Minerals Pvt Ltd., Commissioner of
Bangalore 560025 Income Tax,
PAN:AADCB5060B Circle 2(1)(1),
Bangalore.
61 1767/Bang/2018 2015-16 ITO, Ward-1(5), The Davangere,
Davangere Harihara Urban
PAN - AAALT0017G Sahakara Bank
Niyamitha,
79/2, Silver Jubilee
Building, P.B Road,
Davangere-577 002.
62- 1918 to 1920/ 2006-07 ITO (E), Ward-1, M/s Marimalappas
64 Bang/2018 2007-08 Mysore Charities Naryan
2010-11 Shastry Road,
PAN -AAATM6787G Mysore.
65 1800/Bang/2018 2012-13 ITO, Ward-5(3)(3), Shri Syed Abrar,
Bangalore No.456, 2nd Cross,
PAN - AFRPA5951Q M.M Layout, AMC
Main Road,
Bangalore-560 032.
66 IT(IT)A) 243/Bang 2012-13 DCIT, Intl. taxation, M/s Agni Aero
/2017 Circle-1(1), Sports Adventure
PAN AABCA 4812 A Bangalore. Academy Pvt. Ltd.,
Jakkur Aerodrome,
12th KM, Bellary
Road,
Bangalore-560 064.
67 605/Bang/2019 2013-14 DCIT, Circle- M/s APCO Concrete
4(3)(3), Block and Allied
PAN - AAVFA 9128 Bangalore Products,
J No.805, 14th Cross,
1st Phase,
J.P Nagar,
Bangalore-560 078.
ITA No. 1582/Bang/2017 and Ors.
Page 10 of 33
68 1147/HYD/2011 2005-06 DCIT, Circle- M/s Wipro Ltd.,
7(1)(2), Doddakanelli,
PAN -AAACW0387R Bangalore Sarjapur Road,
Bangalore.
69 2813/Bang/2018 2013-14 ACIT, Circle- M/s U.B
7(1)(1), Infrastructure
PAN:AAACU2311H Bangalore Project Ltd.,
No.24, U.B City,
U.B Towers,
Level-12,
Vittal Mallya Road,
Bangalore-560 001..
70 275/Bang/2018 2013-14 ACIT, Central Smt. Pallavi Ravi,
Circle-2(3), Devadatta Nilaya,
PAN - APZPP 8363 H Bangalore Basavanahalli Main
Road,
Chikkamagaluru-577
101.
71 980/Bang/2017 2014-15 ACIT, M/s Imperial, Health
Circle-2(3)(1), Resaerch Centre
PAN - AATFM 0683J Bangalore Ltd.,
No.154,11, Opp.
IMB, Banerghatta
Road,
Bilekahalli,
Bangalore-560 076.
72 2216/Bang/2017 2013-14 ITO, M/s Mangal Reality,
Ward-2, No.A-2, A-3, S.S
PAN -AAVFA9128 J Kalaburgi Patil Complex, S.B
Temple Road,
Khuba Plots,
Kalaburagi.
73 1017/Bang/2013 2003-04 DCIT, Central Shri B.M Farookh,
Circle-2(3), Prop. FourEF
PAN - AAEPF 5253A Bangalore Construction,
No.25/1, Residency
Road, Bangalore.
ITA No. 1582/Bang/2017 and Ors.
Page 11 of 33
74 1019/Bang/2013 2005-06 DCIT, Circle- Shri B.M Farookh,
4(3)(3), Prop. FourEF
PAN - AAEPF 5253A Bangalore Construction,
No.25/1, Residency
Road, Bangalore.
75 CO 14/Bang/2014 2005-06 DCIT, Circle- Shri B.M Farookh,
(ITA 4(3)(3), Prop. FourEF
No.1019/Bang/2013) Bangalore Construction,
(By assessee) No.25/1, Residency
PAN - AAEPF 5253A Road, Bangalore.
76 988/Bang/2013 2008-09 DCIT, Central Smt. A.K Fouzia,
Circle-2(3), Moyeen Villa, Long
PAN - AAEFA 5254 Bangalore Port Town,
H Bangalore.
77 CO 12/Bang/2014 2008-09 DCIT, Central Smt. A.K Fouzia,
(ITA Circle-2(3), Moyeen Villa, Long
No.988/Bang/2014) Bangalore Port Town,
(By Assessee) Bangalore.
PAN - AAEFA5254H
78 1958/Bang/2016 2013-14 ITO (TDS), (LTU) M/s T.E
Bangalore Connectivity India
PAN - AABCT7374C Pvt. Ltd.,
T.E Park, 22B,
Doddenakundi 2nd
Phase, Industrial
Area, Whitefield
Road, Bangalore-
560 048.
79 1959/Bang/2016 2014-15 ITO (TDS), (LTU) M/s T.E
Bangalore Connectivity India
PAN -AABCT 7374C Pvt. Ltd.,
T.E Park, 22B,
Doddenakundi 2nd
Phase, Industrial
Area, Whitefield
Road, Bangalore-
560 048.
ITA No. 1582/Bang/2017 and Ors.
Page 12 of 33
80 1664/Bang/2018 2012-13 DCIT, Circle- M/s Swan Silk Pvt.
6(1)(2), Ltd.,
PAN - AACCS5415 R Bangalore No.40, 4th Cross,
Swan House,
Residency Road,
Bangalore-560 025.
81 12/Bang/2019 2009-10 ACIT, Circle- Shri B.S Yediyurappa
1(3)(1), No.381, Davalagiri,
PAN - AAAPY 4922F Bangalore 2nd Main, 6th Gross,
80 Feet, R.M.V
Extension,
Bangalore-560 050.
82 13/Bang/2019 2010-11 ACIT, Circle- Shri B.S Yediyurappa
1(3)(1), No.381, Davalagiri,
PAN - AAAPY 4922F Bangalore 2nd Main, 6th Gross,
80 Feet, R.M.V
Extension,
Bangalore-560 050.
83 CO 43/Bang/2019 2009-10 ACIT, Circle- Shri B.S Yediyurappa
(In ITA 1(3)(1), No.381, Davalagiri,
No.12/Bang/2019) Bangalore 2nd Main, 6th Gross,
(By assessee) 80 Feet, R.M.V
PAN - AAAPY 4922 Extension,
F Bangalore-560 050.
84 CO 44/Bang/2019 2010-11 ACIT, Circle- Shri B.S Yediyurappa
(In ITA 1(3)(1), No.381, Davalagiri,
No.13/Bang/2019) Bangalore 2nd Main, 6th Gross,
(By assessee) 80 Feet, R.M.V
PAN - AAAPY 4922F Extension,
Bangalore-560 050.
85 1020/Bang/2019 2015-16 DCIT, Circle-2(1), M/s Petadipathi
Mysore Trust,
PAN - AAATP Ganapathi
5861A Sachidhananda
Ashram, Datta
Nagar, Oooty
Nanjangud Road,
Mysore.
ITA No. 1582/Bang/2017 and Ors.
Page 13 of 33
86 CO 49/Bang/2019 2015-16 M/s Petadipathi DCIT, Circle-2(1),
(In ITA Trust, Ganapathi Mysore
1020/Bang/2019) Sachidhananda
Ashram, Datta
Nagar, Ooty
PAN -AAATP 5861A Nanjangud Road,
Mysore.
87 596/Bang/2001 1995-96 DCIT (Trust), Baldvin Girls High
Circle-3(1), School,
PAN - GIR No.B-229 Bangalore No.90, Richmond
Road,
Bangalore-560 025.
88 597/Bang/2001 1996-97 DCIT (Trust), Baldvin Girls High
Circle-3(1), School,
PAN - GIR No.B-229 Bangalore No.90, Richmond
Road,
Bangalore-560 025
89 605/Bang/2001 1996-97 DCIT (Trust), Baldvin Girls High
Circle-3(1), School,
PAN - GIR No.B-229 Bangalore No.90, Richmond
Road,
Bangalore-560 025
90 606/Bang/2001 1997-98 DCIT (Trust), Baldvin Girls High
Circle-3(1), School,
PAN - GIR No.B-229 Bangalore No.90, Richmond
Road,
Bangalore-560 025
91 1903/Bang/2018 2014-15 ACIT, Circle-1, Shri Kaviraj Rajanna
Bellary Kalahalli,
PAN - ALGPK6521K Prop. M/s Lakshmi
Minerals, Nahar
Complex, Dam Road
Hospet.
92 1130/Bang/2013 2007-08 DCIT, Central M/s Fiza Shipping &
Circle-2(3), Logistics &
PAN - AABFF 5741Q Bangalore Commerce Centre,
Kulur, Kavoor Road,
Mangalore.
ITA No. 1582/Bang/2017 and Ors.
Page 14 of 33
93 1131/Bang/2013 2008-09 DCIT, Central M/s Fiza Shipping &
Circle-2(3), Logistics &
PAN - AABFF 5741Q Bangalore Commerce Centre,
Kulur, Kavoor Road,
Mangalore.
94 CO 23/Bang/2014 2007-08 M/s Fiza Shipping & DCIT, Central
(In 1131/Bang/2013 ) Logistics & Circle-2(3),
Commerce Centre, Bangalore
PAN - AABFF 5741Q Kulur, Kavoor
Road,
Mangalore.
95 411/Bang/2015 2007-08 ITO, Ward-7(2)(2), Shri Syed Yaseen,
Bangalore No.63/C Siddiah
PAN -AAKPY9869M Road,
Bangalore-560 027.
96 2064/Bang/2018 2012-13 DCIT, Circle- Shri Manohar
4(3)(1), Krsihnaswamy,No.
PAN - Bangalore 479, 13th Cross, 28th
AHMPK3576A Main, J.P Nagar 1st
Phase, Bangalore-76
97 1058/Bang/2018 2013-14 ITO, Ward-2, Shri Adil Amanat
Vijaypur. Co-operative Credit
PAN - AAAAT 6687 Society Ltd.,
R Vijaypur.
98 1577/Bang/2019 2016-17 ITO, Ward-5(2)(1), M/s Andhra
Bangalore Devanga Sanghaum
PAN - AABTA 9495 (R)
Q 203, 3rd Floor, 35,36
ADC Complex, J.M
Road, C.T Street,
Bangalore-560 002.
99 913/Bang/2018 2006-07 ACIT, Circle-1(4), Shri K Manju,
Bangalore Producer,
PAN - AJXPK 1430 E No.1241/1, 28th
Main, 32nd G Cross,
4th T Block
Jayanagar,
Bangalore.
ITA No. 1582/Bang/2017 and Ors.
Page 15 of 33
100 914/Bang/2018 2007-08 ACIT, Circle-1(4), Shri K Manju,
Bangalore Producer,
PAN - AJXPK 1430 E No.1241/1, 28th
Main, 32nd G Cross,
4th T Block
Jayanagar,
Bangalore.
101 916/Bang/2018 2009-10 ACIT, Circle-1(4), Shri K Manju,
Bangalore Producer,No.1241/1,
PAN - AJXPK 1430 E 28th Main, 32nd G
Cross,4th T Block
Jayanagar,Bangalore
102 1233/Bang/2017 2012-13 DCIT, Circle- The Karnataka State
5(2)(1), Co-operative Apex
PAN - AABAT 0269J Bangalore Bank Ltd., No.1,
Uthunga, Pampa
Mahakavi Road,
Chamrajpet,
Bangalore-560 018.
103 2002/Bang/2017 2012-13 ACIT, Circle- Ms. Nandi
5(1)(1), Engineering Ltd.,
PAN - AAACN 4571 Bangalore No.1, Midford
G House, Midford
Garden, M.G Road,
Bangalore.560 001.
104 CO 84/Bang/2018 2014-15 Ms. Nandi ACIT, Circle-
(In 1290/Bang/ 2017 ) Engineering Ltd., 5(1)(1),
No.1, Midford Bangalore.
PAN - AAACN4571G House, Midford
Garden, M.G Road,
Bangalore.560 001.
105 IT(IT)A/1041/ 2014-15 DCIT, (IT) Circle- M/s Adadyn
Bang/2019 1(2), Technologies Pvt.
Bangalore Ltd., No.15, 22nd 2nd
PAN - & 3rd Floor, K.M.J
AADCM7750M Arcade, Industrial
Main Road, 5th
Block,Koramangala,
Bangalore-560 095.
ITA No. 1582/Bang/2017 and Ors.
Page 16 of 33
106 IT(IT)A/1042/ 2015-16 DCIT, (IT) Circle- M/s Adadyn
Bang/2019 1(2), Technologies Pvt.
Bangalore Ltd., No.15, 22nd 2nd
PAN - & 3rd Floor, K.M.J
AADCM7750M Arcade, Industrial
Main Road,
5th Block,
Koramangala,
Bangalore-560 095.
107 IT(IT)A/1043/ 2016-17 DCIT, (IT) Circle- M/s Adadyn
Bang/2019 1(2), Technologies Pvt.
Bangalore Ltd., No.15, 22nd 2nd
PAN - & 3rd Floor, K.M.J
AADCM7750M Arcade, Industrial
Main Road, 5th
Block, oramangala,
Bangalore-560 095.
108 1077/Bang/2019 2012-13 ITO, Ward-1(1)(2), M/s Atlas Power
Bangalore India Pvt. Ltd.,
PAN - AAGCA8053Q A2, 2nd Floor,
Regency Splendor,
No.25, Hall Road,
Richards Town,
Bangalore-560 005.
109 1264/Bang/2017 2010-11 Smt. Neeta V, ACIT, Central
Sherlekar, Circle-2,
PAN - APGPS 9990D Shilpa Bejai, Mangalore
Church Road,
Mangalore.
110 1265/Bang/2017 2011-12 Smt. Neeta V, ACIT, Central
Sherlekar, Circle-2,
PAN - APGPS 9990D Shilpa Bejai, Mangalore
Church Road,
Mangalore.
111 2756/Bang/2017 2012-13 ACIT, Central Smt. Neeta V,
Circle-2, Sherlekar,
PAN - APGPS 9990D Mangalore Shilpa Bejai,
Church Road,
Mangalore.
ITA No. 1582/Bang/2017 and Ors.
Page 17 of 33
112 CO 36/Bang/2018 2012-13 Smt. Neeta V, ACIT, Central
(In 2756/Bang/2017) Sherlekar, Circle-2,
Shilpa Bejai, Mangalore
PAN - APGPS 9990D Church Road,
Mangalore.
113 123/Bang/2018 2013-14 DCIT, Circle- M/s Khiviraj
1(2)(1), Motors,
PAN - AAAFK6627K Bangalore No.10/2, Kasturabha
Road, Bangalore-
560 001.
114 362/Bang/2019 2008-09 ITO, Ward-4 (1)(1), M/s Jois Securities
Bangalore Pvt. Ltd.,
PAN - AAACJ 4901 533, Sai Raksha
E Poorna Pragna
Layout, Kengeri
Main Road,
Subramanya Pura,
Bangalore-560 061.
115 1126/Bang/2018 2014-15 ITO, Ward-1, M/s Netaji Credit
Tiptur. Co-operative Ltd.,
PAN - AAAAN 0784 Vinayaka Nagar
F Extn.,
Tiptur.
116 587/Bang/2019 2008-09 DCIT, Circle- M/s Thought Works
7(1)(1), Technologies India
PAN - AABCT3936G Bangalore Pvt. Ltd., 147 F, 2nd
Floor, ACR
Mansion, 8th Main
Road, 3rd Block,
Koramangala,
Bangalore-560 034.
117 1416/Bang/2018 2008-09 Income Tax Officer, Shri Siddagangaiah,
Ward 6(3)(4), Prop.Mylaralingeswara
Bangalore. Provision Stores,
No.37, Doddakikkenahalli
Madure Hobli, Kanaswadi
Post, Doddaballapur Taluk,
Bangalore-561 203
PAN ALQPA 7164A
118 1519/Bang/2018 2013-14 Asst. Commissioner M/s. Maini Material
ITA No. 1582/Bang/2017 and Ors.
Page 18 of 33
of Income Tax, Movement Pvt. Ltd.,
Circle 4(1)(2), 131,6th Floor,Devatha
Bangalore. Plaza, Residency Road,
Bangalore.
PAN AABCM 8922D
119 469/Bang/2019 2013-14 Income Tax Officer, Smt. Sushila Devi Malu,
Ward - 3, Legal Heir of Late Ram
Kalaburagi. Gopal K Malu,
Plot No.13, Malu House,
MSK Mill Road, Gulbarga.
PAN ABYPK8457C
120 674/Bang/2017 2013-14 Income Tax Officer, M/s. Karnataka University
Ward 2(2), Hubballi. Employees Credit Co-op
Society, Ltd.,
Pavate Nagar, Dharwad.
PAN AAAAK 1751H
121 1200/Bang/2018 2008-09 Assistant Mr. V. Ananth Kumar,
Commissioner of Prop. M/s. Biligiri Granites,
Income Tax, No.50/8, 4th Floor,
Circle 2(2)(1), Vyshnavi Apartments,
Bangalore. 4th Cross, Malleswaram,
Bangalore-560 003
PAN AFSPK 9224K
122 1162/Bang/2018 2013-14 Income Tax Officer, Smt. Shubha, No.9, Flat
Ward 7(2)(4), No.102, Singhi Sapphire,
Bangalore. 17th A Cross, BSK-II Stage,
Bangalore-560 070
PAN AHQPS 3212F
123 2004/Bang/2017 2010-11 Asst. Commissioner M/s. Nitesh Estates Ltd.
of Tax, Circle 8th Floor,
5(1)(1), Bangalore. Nitesh Timesquare, No.8,
M.G. Road,
Bangalore-560 045
PAN AABCN 9267C
1012/Bang/2019 2015-16 Income Tax Officer, Shri Deepak Bethala,
124 Ward1(1)(3), No.815, 8th Block, 8th
Bangalore. Cross, 80 Feet Road,
Koramangala,
Bangalore-560 095
PAN AALPB7174K
ITA No. 1582/Bang/2017 and Ors.
Page 19 of 33
125 296 & 297/Bang/2019 2013-14 Asst. Commissioner M/s. Malnad Areca
- of Income Tax, Marketing Co-operative
126 Circle 1, Society, APMC Yard,
Shivamogga. Shivamogga.
PAN AAAJM 0788P
127 2765/Bang/2017 2013-14 Income Tax Officer, M/s. Softjin Infotech Pvt.
Ward 6(1)(2), Ltd.,
Bangalore. No.52, 3rd Floor, 100 Feet
Main Road, Koramangala,
Banglaore-560 034
PAN AAFCS 0840L
128 2038/Bang/2018 2009-10 Income Tax Officer, Sri M.D. Koushik,
Ward 2, Chitradurga. Prop. Koushik Mining
Enterprises,
No.112, Lakshmamma
Badavane, Huliyar Road,
Huliyur.
PAN ALIPK 7887J
129 2137/Bang/2017 2011-12 Asst. Commissioner M/s. Narus Networks Pvt.
of Income Tax, Ltd.,
Circle 5(1)(1), 2nd Floor, Salarpuria
Bangalore. Cambridge Mall, 9,
Cambridge Road,
Bangalore-560 008
PAN AACCN 2889F
130 CO 96/Bang/2018 2011-12 M/s. Narus Networks Asst. Commissioner of
Pvt. Ltd., Income Tax,
2nd Floor, Salarpuria Circle 5(1)(1), Bangalore.
Cambridge Mall, 9,
Cambridge Road,
Bangalore-560 008
PAN AACCN
2889F
131 1139/Bang/2017 2011-12 Income Tax Officer, Shri Mahesh Kotrabasappa
Ward 1(3), Kanchikere,
Davangere.
No.2522, 2nd Cross, 3rd
Main, SS Layout,
Davangere.
PAN AKBPK 2457N
ITA No. 1582/Bang/2017 and Ors.
Page 20 of 33
132 1904/Bang/2018 2007-08 Dy. Commissioner of Shri G Somashekar Reddy,
Income Tax, No.8, Ashok Nagar,
Central Circle 1(3), Havambhavi, Siruguppa
Bangalore. Road, Bellary - 583 103
PAN AJOPR 6213R
133 1905/Bang/2018 2008-09 Dy. Commissioner of Shri G Somashekar Reddy,
Income Tax, Bellary - 583 103
Central Circle 1(3),
Bangalore.
PAN AJOPR 6213R
134 C.O. 2007-08 Shri G Somashekar Dy. Commissioner of
No.120/Bang/2018 Reddy, Income Tax,
(In ITA Bellary - 583 103 Central Circle 1(3),
1904/Bang/2018) PAN AJOPR6213R Bangalore.
135 C.O. 2008-09 Shri G Somashekar Dy. Commissioner of
No.121/Bang/2018 Reddy, Income Tax,
(In ITA Bellary - 583 103 Central Circle 1(3),
1905/Bang/2018) PAN AJOPR6213R Bangalore.
136 152/Bang/2019 2007-08 Dy. Commissioner of M/s. Platinum Holding P.
Income Tax, Ltd.,
Central Circle 2(1), No.2/1, Abu Garden, OMR
Bangalore. Road, Navallur, Chennai-
603 103
PAN AADCP 8781D
137 153/Bang/2019 2008-09 -do- -do-
138 154/Bang/2019 2009-10 -do- -do-
139 C.O. 2007-08 M/s. Platinum Dy. Commissioner of
No.22/Bang/2019 Holding P. Ltd., Income Tax,
(IN ITA No.2/1, Abu Garden, Central Circle 2(1),
No.152/Bang/2019) Chennai-603 103 Bangalore.
PAN AADCP
8781D
140 C.O. 2008-09 M/s. Platinum Dy. Commissioner of
No.23/Bang/2019 Holding P. Ltd., Income Tax,
(IN ITA No.2/1, Abu Garden, Central Circle 2(1),
No.153/Bang/2019) Chennai-603 103 Bangalore.
PAN AADC8781D
ITA No. 1582/Bang/2017 and Ors.
Page 21 of 33
141 C.O. 2009-10 M/s. Platinum Dy. Commissioner of
No.24/Bang/2019 Holding P. Ltd., Income Tax,
(IN ITA No.2/1, Abu Garden, Central Circle 2(1),
No.154/Bang/2019) Chennai-603 103 Bangalore.
PANAADCP8781D
142 1222/Bang/2018 2008-09 Dy. Commissioner of M/s. Business Process
Income Tax, Outsourcing India Pvt.
Circle 1(1)(2), Ltd.,Tower 2D, Vrindavan
Bangalore. Tech
Village,Devarabeesanahalli,
ORR, Bangalore560037
PAN AABCB 5293N
143 2032/Bang/2018 2012-13 Income Tax Officer, Shri K. Harsha Reddy,
Ward 1(2), No.1814, 1st Main, 9th
Davangere. Cross, Vidyanagar,
Davangere.
PAN ABUPH 1199J
144 2033/Bang/2018 2013-14 Income Tax Officer, Shri K. Harsha Reddy,
Ward 1(2), No.1814, 1st Main,
Davangere. Vidyanagar, Davangere.
PAN ABUPH 1199J
145 668/Bang/2019 2013-14 Income Tax Officer, Shri Hastimal M Jain,
Ward 2(2)(4), 1st Floor, Rajatha Complex,
Bangalore. Chickpet, Bangalore.
PAN ABPPJ 6776L
146 2253/Bang/2018 2014-15 Dy. Commissioner of M/s. Karle Properties,
Income Tax, No.151, Indl. Suburb,
Circle 6(2)(1), Yeswanthpur, Bangalore-
Bangalore. 560 022
PAN AABFK 1537B
147 651/Bang/2016 2012-13 Asst. Commissioner The Kanara District Central
of Income Tax, Co-op. Bank Ltd.,
Circle 1(1),Hubli. Sirsi-581402
PAN AAAAT 7777J
148 2578/Bang/2017 2011-12 Asst. Commissioner M/s. Indian Institute of
of Income Tax Management,
(TDS), Bannerghatta Road,
ITA No. 1582/Bang/2017 and Ors.
Page 22 of 33
Circle 2(1), Bangalore.
Bangalore. TAN BLRI00630A
149 1788/Bang/2017 2008-09 Asst. Commissioner M/s. Lakshmi Venkatesh
of Income Tax, Minerals,
Central Circle 2(1), 21st Ward, Bellary Road
Bangalore. Circle, Opp. Lucky Tyres,
Hospet-583 201
PAN ABHFS 8469H
150 1134/Bang/2019 2012-13 Income Tax Officer, Smt. Ratnamma,
Ward 1(2)(1), Flat No.201, 2nd Floor, Golf
Bangalore. View Apartments, No.4,
Crescent Road, Bangalore-
560 001
PAN AFUPR 9223F
151 2618/Bang/2018 2014-15 Income Tax Officer, M/s. Travancore Jewels &
Ward 4, Raichur. Diamonds, No.1-10-121,
Near Ram Mandir, Uday
Nagar, Station Road,
Raichur - 584 101
PAN AAIFT 4794Q
152 109/Bang/2019 2012-13 Asst. Commissioner Tumkur DCC Bank Ltd.,
of Income Tax, No.44, Head Office,
Circle 1, Tumakuru. Church Circle Road, Near
Police Station,
Tumakuru - 572 101.
PAN AAAAD 2860J
153 2034/Bang/2018 2007-08 Income Tax Officer, The Davangere Harihara
PAN - AAALT 0017 Ward 1(5), Urban Sahakara Bank
G Davangere. Niyamitha,
79/2, Silver Jubilee
Building,
P B Road,
Davangere - 577 002
PAN AAALT 0017G
154 2036/Bang/2018 2012-13 Income Tax Officer, The Davangere Harihara
PAN AAALT 0017 G Ward 1(5), Urban Sahakara Bank
Davangere. Niyamitha, P B Road,
Davangere - 577 002
PAN AAALT00017G
155 1217/Bang/2018 2013-14 Dy. Commissioner of Sri Sanjeev Kumar Ghai,
ITA No. 1582/Bang/2017 and Ors.
Page 23 of 33
Income Tax, No.225, Hope Farm,
Circle 5(3)(1), Maithri Layout, 5th Main
Bangalore. Road, Pattandur Agrahara
Village, Whitefield,
Bangalore-560 066
PAN ACJPG 2444F
156 WTA 2007-08 Dy. Commissioner of Sri Sathyanarayana Shetty,
No.60/Bang/2018 Income Tax, No.105, 3rd Main VBGBCS
Circle 6(2)(1), Layout,1st Cross,
Bangalore. Mahalakshmipuram,
Bangalore-560 086
PAN ATLPS 1459B
157 WTA 2008-09 Dy. Commissioner of Sri Sathyanarayana Shetty,
No.61/Bang/2018 Income Tax, No.105, 3rd Main VBGBCS
Circle 6(2)(1), Layout,
Bangalore. Bangalore-560 086
PAN ATLPS 1459B
158 WTA 2009-10 Dy. Commissioner of Sri Sathyanarayana Shetty,
No.62/Bang/2018 Income Tax, No.105, 3rd Main VBGBCS
Circle 6(2)(1), Layout,
Bangalore. Bangalore-560 086
PAN ATLPS 1459B
159 904/Bang/2018 2009-10 Dy. Commissioner of M/s. R.R. Gold Palace,
Income Tax, No.88, Between 6th & 7th
Central Circle 1(1), Cross,
Bangalore. Sampige Road,
Malleshwaram,
Bangalore-560 003
PAN AAIFR 7575B
160 C.O. 2009-10 M/s. R.R. Gold Dy. Commissioner of
No.56/Bang/2018 Palace, No.88, Income Tax,
(IN ITA Sampige Road, Central Circle 1(1),
No.904/Bang/2018) Malleshwaram, Bangalore.
Bangalore-560 003
PAN AAIFR7575B
161 99/Bang/2018 2013-14 Income Tax Officer, Shri Avinash Osthwal,
Ward 5(2)(3), No.67, Pranavs R K Apt.,
Bangalore. 3D, K.R. Road,
Basavanagudi, Bangalore-
ITA No. 1582/Bang/2017 and Ors.
Page 24 of 33
560 004
PAN AAMPO 7774P
162 1614/Bang/2016 2011-12 Asst. Commissioner Karnataka Trade Promotion
of Income Tax Organisation,
(Exemptions), Plot No.121, Indl. Area,
Bangalore. EPIP,Whitefield,
Bangalore-560 066
PAN AACCK 0962E
163 1250/Bang/2017 2007-08 Income Tax Officer, Shri Lalith Kumar
Ward 5(2)(1), Saklecha, Shop No.1, 2nd
Bangalore. Floor, SVE Diamond
Complex, 100,
Nagarathpet, Bangalore-
560 002
PAN AYCPS 3191G
164 1251/Bang/2017 2012-13 Income Tax Officer, Shri Lalith Kumar
Ward 5(2)(1), Saklecha,
Bangalore. Bangalore-560 002
PAN AYCPS 3191G
165 C.O. 2007-08 Shri Lalith Kumar Income Tax Officer,
No.77/Banga/2017 Saklecha, Ward 5(2)(1),
(In ITA Bangalore-560 002 Bangalore.
No.1250/Bang/2017) PAN AYCPS3191G
166 C.O. 2012-13 Shri Lalith Kumar Income Tax Officer,
No.78/Banga/2017 Saklecha, Ward 5(2)(1),
(In ITA Bangalore-560 002 Bangalore.
No.1251/Bang/2017) PAN AYCPS3191G
167 936/Bang/2016 2010-11 Asst. Commissioner Sri Channabasava Swamy
PAN AAAAS 4362E of Income Tax, Pattana Sahakari Bank
Circle 1, Bellary. Niyamitha, CBC Complex,
Bus Stand Road,
Gangavathi - 583 227
PAN AAAS 4362E
168 1462/Bang/2017 2009-10 Income Tax Officer, Kenkere Infra Tech,
PAN AAIFK 9825 H Ward 5(2)(3), No.11/2C, 2nd Floor, IBH
Bangalore. Prakashana, 5th Main, New
Jayadeva Hospital,
ITA No. 1582/Bang/2017 and Ors.
Page 25 of 33
Commercial Complex,
Gandhinagar, Bangalore-
560 004
PAN AAIFK 9825H
169 57/Bang/2018 2014-15 Asst. Commissioner Shri M J Balachandhar,
of Income Tax, No.201, 2nd Floor,
Central Circle 2(3), Deviprasad Brigade Palace,
Bangalore. Palace Road, Bangalore-
560 052
PAN ADBPM 6694A
170 1439/Bang/2017 2013-14 Income Tax Officer, The Dharwad Urban Credit
Ward 2(3), Hubli. Souharda Sahakari Ltd.,
;PB Road, Alur Venkatrao
Circle, Dharwad.
PAN AABAT 3406D
171 2798/Bang/2018 2009-10 Dy. Commissioner of M/s. Viteos Capital Market
Income Tax, Services Limited,
Circle 7(1)(2), Site No.43, Electronics
Bangalore. City, Phase 1, Hosur Road,
Bangalore-560 100
PAN AABCV 3792J
Appellants by : Smt.Neera Malhotra, CIT DR/Shri Siddapaji DCIT, SR.DR
and Smt.Renuka Devi, DCIT.
Respondents by : Ms/S/Shri V. Srinivasan, Advocate; Prashanth G.S., CA;
Deepesh Wagle, CA; Sheetal Borkar, Advocate, B.S.
Balachandran, Advocate; H. Guruswamy, ITP; P C
Khincha, CA; C. Ramesh, CA; Keerthi Narayanan, CA;
Jinita Chatterjee, Advocate; Suresh Muthukrishnan, CA;
Bharath L., CA; B.K. Manjunath, CA; P. Girija, CA;
Sreehari Kutsa, CA; Soumya, Advocate; Akshay Mehta,
CA; Sudhir Prabhu, CA; Susan Mathew, CA; H N Khincha,
CA; Balram R. Rao, Advocate & Ms. Rashmi, Advocate.
Date of hearing : 27.08.2019
Date of Pronouncement : 28 .08.2019
ITA No. 1582/Bang/2017 and Ors.
Page 26 of 33
ORDER
These are appeals by the revenue against the respective orders of the CIT(Appeals) and the cross objections are by the assessees in the respective appeals. 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 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, individual notices to the Assessees are dispensed with; notices of hearing are given only through the notice board to the Assessees and the office of the DR was given notice of list of these appeals.
2. In the light of the CBDT Circular dated 8.8.2019, the appeals by the Revenue have to be dismissed as the tax effect in all these appeals are less than Rs.50 lacs. Though the DRs attempted to point out that some clarifications are required on some of the appeals to calculate the tax effect, we are of the view that if liberty is given to the Revenue to point out, upon necessary further verifications, and to seek recall the dismissal of appeals and restoration of the appeals, then the grievance of the revenue would be addressed. Similarly, if the revenue can demonstrate that the appeals are covered by the exceptions, and are inadvertently included in this bunch of appeals, wherein the tax effect, in terms of the CBDT circular (supra), in that even the revenue can apply for recall of the order in such appeals. The ITAT Ahmedabad "A" Bench, in the case of ITO Ward 3 (2), Ahmedabad Vs. Dinesh Madhavlal Patel and 627 other appeals vide its order dated 14.8.2019 analyzed the aforesaid Circular of CBDT and has dismissed the appeals of the revenue on the ground that the tax effect in ITA No. 1582/Bang/2017 and Ors. Page 27 of 33 the said appeals was below Rs.50 lacs. The following were the relevant observations of the Tribunal.
"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 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.ITA No. 1582/Bang/2017 and Ors. Page 28 of 33
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 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, ITA No. 1582/Bang/2017 and Ors. Page 29 of 33 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 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 8th August 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.)
1Before Appellate Tribunal 50,00,000
2Before High Court 1,00,00,000
3Before Supreme Court 2,00,00,000
ITA No. 1582/Bang/2017 and Ors.
Page 30 of 33
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 ass essee, 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 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 ITA No. 1582/Bang/2017 and Ors. Page 31 of 33 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.
9. 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."
3. Respectfully following the aforesaid order of the Tribunal, we dismiss all the appeals of the revenue and cross objections as infructuous.
4. In the result, all the appeals are dismissed and cross objections are dismissed.
Pronounced in the open court on this 28th day of August, 2019.
Sd/- Sd/- ( A.K.GARODIA ) ( N.V. VASUDEVAN) ACCOUNTANT MEMBER VICE PRESIDENT Bangalore, Dated, the 28th August, 2019. / Desai Smurthy / GP Reddy/VMS ITA No. 1582/Bang/2017 and Ors. Page 32 of 33 Copy to: 1. Appellant (s) / Cross Objector(s) 2. Respondent(s) 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. 6. Guard file By order Assistant Registrar ITAT, Bangalore. ITA No. 1582/Bang/2017 and Ors. Page 33 of 33