ITO, WARD- 5(2),, NAGPUR vs SHRI RAJESH SHANTILAL BORA,, NAGPUR

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: HON’BLE SHRI SANDEEP GOSAIN & HON’BLE SHRI G. MANJUNATHA

Hearing: 22/10/2018

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & HON’BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 52/NAG/2015 (Asst. Year : 2008-09) 1 ITO, Ward-5(2), vs. Shri Rajesh Shantilal Bora, Ground floor, Saraf 202, Sanket Apartment, Khare Chambers, Sadar, Town, Dharampeth, Nagpur-440001 Nagpur. PAN No. ABCPB 4576 D

ITA No. 279/NAG/2015 (Asst. Year : 2011-12) 2 DCIT Circle-1, Room Vs. Shri Anil Jayadayal Taneja, No. 510, 5th floor, MECL 3 Rose Villa, Vijay Nagar, Building, Seminary Nagpur-440013 Hills, Nagpur. PAN No. AAGPT8838F ITA No. 280/NAG/2015 (Asst. Year : 2011-12) 3 DCIT Circle-1, Room Vs. Shri Ankit Taneja L/H Ahilya No. 510, 5th floor, MECL Taneja, 3 Rose Villa, Vijay Building, Seminary Nagar, Nagpur-440013 Hills, Nagpur. PAN No. ACWPT1775H

ITA No. 281/NAG/2015 (Asst. Year : 2011-12) 4 DCIT Circle-1, Room Vs. Shri Aneesh Anil Taneja, No. 510, 5th floor, MECL 3 Rose Villa, Vijay Nagar, Building, Seminary Nagpur-440013 Hills, Nagpur. PAN No. ACSPT6829L

ITA No. 4 to 7/NAG/2016 (Asst. Year : 2005-06, 2006-07, 2008-09 & 2009-10) 5-8 ITO, Ward-2(4), Vs Shri Shabbir Hussain Tahir Ali, Room No. 308, 3rd Masjid Lakda Tall, Bangali floor, Aayakar Bhavan, Panja Road, Maskasath, Telang Khedi Road, Nagpur-440018 Civil Lines, Nagpur. PAN No. AKTPT2729C

ITA No. 08/NAG/2016 (Asst. Year : 2011-12) 9. DCIT, Amravti Circle, Vs. Shri Rameshwar Ratanlal Aayakar Bhavan, Karwa (HUF), Ambapeth, Amaravati- Prop. Orson Pharmaceuticals, 444601. Sakkarsath, Amravati-444601 PAN No. AABHR0647B

ITA No. 300/NAG/2016 (Asst. Year : 2008-09) 10. DCIT Circle-1, Room Vs. M/s. Vastu Bihar Developers No. 510, 5th floor, MECL Pvt. Ltd., Building, Seminary Ganesh Chamber, Dhantoli, Hills, Nagpur. Nagpur-440010 PAN No. AACCV0106F ITA No. 369/NAG/2016 (Asst. Year : 2008-09) 11. DCIT Circle-1, Room Vs. Shri Rajendrakumar Singh No. 510, 5th floor, MECL Hingle, Building, Seminary 54, Farmland, Near Dagdi Hills, Nagpur. Park, Ramdaspeth, Nagpur- 440012 PAN No. AAJPH9011J ITA No. 371/NAG/2016 (Asst. Year : 2011-12) 12. ACIT, Akola Circle, Vs. Le-Merite Exports Pvt. Ltd., B1-104D, 1st floor, Boomrang First floor, Aayakar Bhavan, Murtizapur Building, Chandivali Farm, Road, Akola-444001. Road Chandivali, Andheri(e), Mumbai-400072. PAN No. AABCD9133H

ITA Nos. 372/NAG/2016 (Asst. Year : 2007-08) 13 DCIT Central Circle- Vs. Mansa Agro Food Processing 2(2), Room No. 207, Pvt. Ltd. Aayakar Bhavan, 216, Wardhaman Nagar, Telang Khedi Road, Nagpur-440008 Civil Lines, Nagpur. PAN No. AABCM6900C ITA No. 466/NAG/2016 (Asst. Year : 2009-10) 14 DCIT Central Circle- Vs. Shri Darpan Dharampal 2(2), Room No. 207, Agrawal, 290, Satnami Lay- Aayakar Bhavan, out, East Wardhman Nagar, Telang Khedi Road, Nagpur-440008 Civil Lines, Nagpur. PAN No. AIKPA1633K ITA No. 134/NAG/2017 (Asst. Year : 2013-14) 15 ITO, Ward-1, Vs. M/s Gadre Engineering First Floor, Aayakar Services, Murtizapur Road, Bhavan, Murtizapur Shivani, Akola-444001 Road, Akola-444001 PAN No. AADFG1634M ITA No. 161/NAG/2017 (Asst. Year : 2013-14) 16 ITO Ward-4, Vs. M/s Soni Maloo & Talda Developers, 1st floor, Guldhan Aayakar Bhavan, Ambapeth, Amaravati- Arcade, Railway Station Road, 444601. Amravati-444602 PAN No. ABSFS7767B ITA Nos. 163/NAG/2017 (Asst. Years : 2013-14) 17 ITO Ward-1(4), Room Vs. Ody Pharma India Pvt. Ltd. No. 504, 5th floor, MECL 83, Shivam, Ambajhari Building, Seminary Layout, Nagpur Hills, Nagpur. PAN No. AABCO1406G

ITA No. 172-173/NAG/2015 & 197/Nagpur/2017 (Asst. Year : 2009-10, 2010-11 & 2012-13) 18- ACIT, Circle-4, Vs. M/s Ganga Iron & Steel 20 Room No. 301, Saraf Trading Company 29-A, Small Chambers, Sadar Factory Area, Bagadganj, Nagpur-440001 Nagpur-440008 PAN No. AADCG2390R ITA No. 202/NAG/2017 (Asst. Year : 2009-10) 21 ITO Ward-5(1), Vs. Shri Pandurang Ramji Ground floor, Mount Ashtankar, 51, Shreeram Road Saraf Chambers, Nagar, Uday Nagar, Nagpur- Sadar, Nagpur-440001 440034 PAN No. ANJPA9181G ITA No. 232/NAG/2017 (Asst. Year : 2013-14) 22 ACIT, Akola Circle, Vs. M/s. Shree Palsiddha Aayakar Bhavan, Construction, Buldhana, Main Murtizapur Road, Road, Buldhana-443203 Akola-444001 PAN No. ABLFS9009H ITA No. 349/NAG/2017 (Asst. Year : 2013-14) 23 DCIT, Amravati Circle, Vs. M/s. Green Earth Asphalt & Aayakar Bhavan, Power Pvt. Ltd. Sadar Bazar, Ambapeth, Amaravati- Achalpur Camp, Amravati 444601. PAN No. AABCM0254C ITA Nos. 90/NAG/2018 (Asst. Years : 2012-13) 24 ITO Ward-5(2), Vs. Shri Chandrakant N. Arya, Ground floor, Saraf Plot No. 27 to 30, Universal Chambers, Sadar, meadow, New Sneh Nagar, Nagpur-440001 Nagpur. PAN No. AFRPA6926K

ITA Nos. 108/NAG/2018 (Asst. Year : 2014-15) 25 ITO Ward-4(1), Vs. M/s Gayatiri Pulses, Ground floor, Saraf Plot No. 9, Patidar Audhyogik Chambers, Sadar, Vasahat, Kapsi (Khurd), Nagpur-440001 Bhandara Road, Nagpur- 440008 PAN No. AAFFG2906C

ITA No. 111/NAG/2018 (Asst. Year : 2014-15) 26 ITO Ward-4(5), Vs. Smt. Gauriben N. Patel 3rd floor, Saraf Shivdham, Near Inox Hiwari Chambers, Sadar, Layout, Nagpur-440008 Nagpur-440001 PAN NO. ADLPP5395B

ITA No. 150/NAG/2018 (Asst. Year : 2013-14) 27 ACIT Central Circle- Vs. M/s. Buldhana Urban Credit 1(4), Room No. 311, Co-op. Society Ltd, Sahakari Aayakar Bhavan, Setu, Hutatma Gorepeth, Nagpur-440001 Buldhana-444300 PAN No. AAAAB2572M ITA No. 439/NAG/2016 & C.O. No. 10/NAG/2017 (Asst. Year : 2011-12) 28- DCIT Central Circle- Vs. Smt. Anju Saraf, Flat No. 2, 29 2(2), Room No. 207, Yogeshwar Ganga Apt, Aayakar Bhavan, Farmland, Radaspeth, Telang Khedi Road, Nagpur-440025 Civil Lines, Nagpur. PAN No. AETPS5421E

C.O. No. 17/NAG/2017 (IN ITA No. 141/Nag/2017) (Asst. Year : 2009-10) 30 Shri Vilas Tukaram Vs. DCIT Central Circle-2, Satpute, Room No. 318, Aayakar Plot No. 87, Bhavan, Telang Khedi Road, Indraprasta Nagar, Civil Lines, Nagpur-440001 Pannase Layout, Nagpur-440026 PAN No. APVPS3372K C.O. No. 06/NAG/2018 (IN ITA No. 40/Nag/2018) (Asst. Year : 2013-14) 31 Shri Sunil Harpaldas Vs. ACIT Central Circle-1(2), Room No. 205, 2nd floor, Mihani, Sindhi Colony Aayakar Bhavan, , Nagpur- Gurunank Ward, 444001 Higanghat, Wardha, Maharashtra-442301 PAN No. ABKPM5738L (Appellants) (Respondents)

Department By : Respective DRs Assessee by : Respective ARs

Date of hearing : 22/10/2018. Date of pronouncement : 22/10/2018.

O R D E R PER BENCH The above listed appeals at the instance of the Revenue are directed against the respective impugned orders passed by the respective Ld. Commissioner of Income Tax (Appeals) for respective Assessment Years as indicated above.

In all the above appeals, revenue has moved an application for withdrawing the above appeals as the tax effect pertaining to the amount disputed by the Revenue is less than the monetary limit of Rs. 20 lakh fixed by the CBDT in Circular No. 03/2018, dated 11/07/2018, which is in supersession of its Circular No. 21/2015 dated 10/12/2015, in relation to filing of appeals before the Income Tax Appellate Tribunal. Taking into consideration the above, and also the fact that the CBDT Circular under reference applies retrospectively even to pending appeals, we hold that the above listed appeals filed by the Revenue are not maintainable and liable to be dismissed in limine.

Since the respective assessees had filed Cross objections in the ITA filed by the revenue bearing C.O. No. 10 & 17/Nag/17 and 06/Nag/18, which are supporting the orders of respective Ld. CIT(A). Therefore in view of dismissal of appeal of revenue, the above C.O’s becomes infructuous and are thus also stands dismissed.

In the net result, the above listed appeals of the Revenue as well as the above C.Os filed by the assessee stands dismissed. It is ordered accordingly.

Order Pronounced in open Court on this 22nd October, 2018. Sd/- Sd/- (G. MANJUNATHA) (SANDEEP GOSAIN) Accountant Member Judicial Member Dated : 22 October, 2018. Sr.PS.Dhananjay

Copy to: 1. The Assessees – Shri Rajesh Shantilal Bora, 1) 2) Shri Anil Jayadayal Taneja Shri Ankit Taneja L/H Ahilya Taneja, 3) Shri Aneesh Anil Taneja 4) Shri Shabbir Hussain Tahir Ali 5) Shri Rameshwar Ratanlal Karwa (HUF), 6) M/s. Vastu Bihar Developers Pvt. Ltd., 7) Shri Rajendrakumar Singh Hingle, 8) Le-Merite Exports Pvt. Ltd., 9) Mansa Agro Food Processing Pvt. Ltd. 10) 11) Shri Darpan Dharampal Agrawal, M/s Gadre Engineering Services, 12) M/s Soni Maloo & Talda Developers, 13) Ody Pharma India Pvt. Ltd. 14) M/s Ganga Iron & Steel Trading Company 15) Shri Pandurang Ramji Ashtankar, 16) M/s. Shree Palsiddha Construction 17) M/s. Green Earth Asphalt & Power Pvt. Ltd. 18) Shri Chandrakant N. Arya, 19) M/s Gayatiri Pulses 20) Smt. Gauriben N. Patel 21) M/s. Buldhana Urban Credit Co-op. Society Ltd, 22) Smt. Anju Saraf 23) Shri Vilas Tukaram Satpute, 24) Shri Sunil Harpaldas Mihani, 25) 2. The Revenue 3. The CIT. 3. The CIT(A) 5. The D.R., Nagpur. 4. Guard file. By order

(Assistant Registrar)

ITO, WARD- 5(2),, NAGPUR vs. SHRI RAJESH SHANTILAL BORA,, NAGPUR