What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect. Consequently, the appeals and the cross-objections filed by the assessees were dismissed.

The Revenue filed multiple appeals before the ITAT. The Revenue later filed an application to withdraw these appeals. The reason for withdrawal was that the tax effect of the disputed amounts was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the issues?

Whether appeals filed by the Revenue are maintainable when the tax effect is below the prescribed monetary limit. The applicability of CBDT circulars regarding monetary limits for appeals.

DCIT vs M/S Mansa Agro Food Processing… | ITAT Nagpur 2018

Heard together (5 matters)

ITA No. 279/NAG/ 2015

ITA No. 280/NAG/2015

ITA No. 281/NAG/ 2015

ITA No. 369/NAG/2016

ITA No. 371/NAG/2016

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE HONBLE SHRI SANDEEP GOSAIN; JUDICIAL MEMBER & HON'BLE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA Mos. 52/NAG/2015 (Asst: Year : 2008-09) 1 ITO, Ward-5(2}, Ground floor, Saraf Chambers, Sadar, Nagpur-440001 VS _ Shri Rajesh Shantilal Bora 202, Sanket Apartment; Khare Town; Dharampeth, Nagpur: PAN No. ABCPB 4576 D ITA No. 279/NAG/ 2015 (Asst. Year : 2011-12) 2 DCIT Circle-1, Room Vs. No. 510, 5th floor, MECL Building; Seminary Hills, Nagpur: Shri Anil Jayadayal Taneja, 3 Rose Villa, Vijay Nagar, Nagpur-440013 PAN No. AAGPT8838F ITA No. 280/NAG/2015 (Asst. Year 2011-12} 3 DCIT Circle-1, Rbom Vs. No_ 510, 5th floor , MECL Building, Seminary Hills, Nagpur. Shrl Ankit Taneja LH Ahllya Taneja, 3 Rose Villa, Vijay Nagar, Nagpur-440013 PAN No. ACWPT17ZSH ITA No. 281/NAG/ 2015 (Asst: Year : 2011-12) 4 DCIT Circle-1, Room Vs, No. 510, Sth floor, MECL Buiiding, Seminary Hills, Nagpur: Shri Aneesh Anil Taneja, 3 Rose Villa, Vijay Nagar , Nagpur-440013 PAN No. ACSPT6829L ITA No. 4 to Z/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. OB/NAG/2016 (Asst. Year : 2011-12) DCIT Amravti Circle, Vs; Shri Rameshwar Ratanlal Aayakar Bhavan; Karwa (HUF); Ambapeth, Amaravati- Prop. Orson Pharmaceuticals, 444601_ Sakkarsath; Amravati-444601 9 PAN No. AABHRO64TB ITA No; 300/NAG/2016 (Asst: Year : 2008-09) DCIT Circle-1, Room Vs. M/s, Vastu Bihar Developers No_ 510, Sth floor, MECL Pvt. Ltd:, Building, Seminary Ganesh Chamber , Dhantoli; Hills, Nagpur; Nagpur-44001O 10_ PAN No, AACCVOIOGF ITA No. 369/NAG/2016 (Asst. Year 2008-09) DCIT Circle-I Room Vs. Shri Rajendrakumar Singh No; 510, 5th floor, MECL Hingle, Building, Seminary 54_ Farmland, Near Dagdi Hills, Nagpur, Park,; Ramdaspeth, Nagpur- 440012 Il, PAN No, AAJPH9O11] ITA No. 371/NAG/2016 (Asst. Year : 2011-12) ACIT , Akola Circle, Vs_ Le-Merite Exports Pvt: Ltd, Jt First floor, Aayakar B1-1O4D, 1st floor, Boomrang Bhavan_ Murtizapur Building, Chandivali Farm, Road, Akola-444001_ Road Chandivali, Andheri(e), Mumbal-400072. PAN No, AABCD9133H 12 Vte 4G 24 ITA Nos: 372/NAG/2016 (Asst. Year : 2007-08) 13 DCIT Central Circle - 2(2), Room No. 207 Aayakar Bhavan, Teiang Khedi Road, Civil Lines, Nagpur. Vs_ Mansa Agro Food Processing Pvt: Ltd, 216, Wardhaman Nagar, Nagpur-440008 PAN No. AABCMG9OOC ITA No. 466/NAG/2016 (Asst. Year 200g-10) DCIT Central Circie- 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. AIKPAI633K 14 ITA No. 134/NAG/2017 (Asst. Year 7 2013-14) 15 ITO, Ward-1, First Floor, Aayakar Bhavan, Murtizapur Road, Akola-444001 Vs. Ns Gadre Engineering Services, Murtizapur Road, Shivani, Akola-444001 PAN No. AADFG1634M ITA No: 161/NAG/ 2017 (Asst: Year : 2013-14) 16 ITO Ward-4, Vs. Aayaker Bhavan, Ambapeth_ Amaravath- 444601. Ms Soni Maloo & Talda Developers, 1st floor, Guldhan Arcade, Railway Station Road, Amravati-444602 PAN No. ABSFS7767B ITA Nos: 163/NAG/2017 (Asst. Years 5 2013-14) ITO Ward-1(4), Room Vs: Ody Pharma India Pvt; Ltd. No. 504, 5th floor; MECL 83, Shlvam; Ambajhari Building, Seminary Layout; Nagpur Hllls, Nagpur: PAN No. AABCO1406G 17 ITA No. 172-173/NAG/Z015 & 197/Nagpur/ 2017 (Asst. Year 2009-10, 2010-11 & 2012-13)} 18- 20 ACIT , Circle-4, Room No. 301, Saraf Chambers, Sadar Nagpur-440001 Vs. Ms Ganga Iron & Steel Trading Company 29-A, Small Factory Area, Bagadganj; Nagpur-440008 PAN No. AADCG2390R ITA No. 202/NAG/ 2017 (Asst: Year : 2009-10) 21 ITO Ward-5(1), Vs- Ground floor, Mount Road Saraf Chambers, Sadar, Nagpur-440001 Shri Fandurang Ramji Ashtankar, 51 Shreeram Nagar, Uday Nagar; Nagpur- 440034 PAN No. ANJPA918IG ITA No. 232/NAG/2017 (Asst, Year 4 2013-14) 22 ACIT , Akola Circle; Aayakar Bhavan; Murtizapur Road, Akola-444001 Vs, Ms. Shree Palsiddha Construction Buldhana, Main Road, Buldhana-443203 PAN No, ABLFS9OO9H ITA No. 349/NAG/2O17 (Asst; Year : 2013-14) 23 DCIT , Amravati Circle, Aayakar Bhavan, Ambapeth, Amaravati- 444601_ Vs, Ms, Green Earth Asphalt & Pawer Pvt; Ltd, Sadar Bazar, Achalpur Camp, Amravati PAN No, AABCMO254C ITA Nos. 90/NAG/2018 (Asst_ Years : 2012-13) 24 ITO Ward-5(2), Ground floor, Saraf Chambers, Sadar, Nagpur-4400O1 Vs. Shri Chandrakant N. Arya, Plot No. 27 to 30, Universal meadow, New Sneh Nagar; Nagpur: PAN No, AFRPA6926K Gpu 96 5 ITA Nos. 108/NAG/2018 (Asst, Year : 2014-15) 25 ITO Ward-4(1), Ground floor, Saraf Chambers, Sadar; Nagpur-440001 Vs_ M/s Gayatiri Pulses, Plot No 9 Patidar Audhyogik Vasahat; Kapsi (Khurd), Bhandara Road, Nagpur- 440008 PAN No. AAFFG29O6C ITA No. 111/NAG/ZO18 (Asst_ Year : 2014-15) 26 ITO Ward-4(5), 3rd floor, Saraf Chambers; Sadar, Nagpur-440001 Vs. Smt, Gauriben N_ Patel Shivdham, Near Inox Hiwari Layout; Nagpur-440008 PAN NO. ADLPP539SB ITA No. 150/NAG/2018 (Asst. Year : 2013-14} 27 ACIT Central Circle- 1(4), Room No. 311, Aayakar Bhavan, Hepentagpur-4400oi Vs. Ms. Buldhana Urban Credit Co-op. Society Ltd, Sahakari Setu, Hutatra Gorepeth, Buldhana-444300 PAN No. AAAAB2SZZM ITA No. 439/NAG/2016 & C.O: No. 10/NAG/2017 (Asst; Year : 2011-12} 28- 29 DCIT Central Circle- 2(2), Room No: 207 , Aayakar Bhavan, Telang Khedi Road, Civil Lines; Nagpur; Vs. Smt; Anju Saraf, Flat No. 2, Yogeshwar Ganga Apt; Farmland, Radaspeth, Nagpur-440025 PAN No, AETPS5421E C.o: No. 17/NAG/2017 (IN ITA No. 141/Nag/2017) (Asst: Year : 2009-10} 30 Shri Vilas Tukaram Satpute, Plot No_ 87 Indraprasta Nagar, Pannase Layout; Nagpur-440026 Vs- DCIT Central Circle-2, Room No, 318, Aayakar Bhavan; Telang Khedi Road; Civil Lines, Nagpur-440001 PAN No. APVPS3372K C.o. No. 06/NAG/2018 (IN ITA No. 40/Nag/2018) (Asst: Year : 2013-14) 31 Shri Suni} Harpaldas Mihani, Sindhl Colony Gurunank Ward_ Riganghat, Wardha, Maharashtra-442301 Vs . ACIT Central Circle-1(2), Room No. 205, 2nd floor, Aayakar Bhavan, Nagpur- 444001 PAN No. ABKPMS73B (Appellants)} Respondents) Department By Assessee by Respective DRs Respective ARs Date of hearing Date of pronouncement: 22/10/2018. 22/10/2018_ ORDER 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, &d 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; 3 Since the respective assessees had filed Crass 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 dtissed _ 4. 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 Pranaunced in open Court on this 22nd October, 2018, - - (G; MANJUNATHA) (SANDEEP GOSAIN) Accountant Member Judicial Member Dated 4 22 October, 2018. Sr.PS.Dhananjay Copy to: 1 The Assessees 1) Shri Rajesh Shantilal Bora, 2) Shri Anil Jayadayal Taneja 3) Shri Ankit Taneja YH Ahilya Taneja, 4) Shri Aneesh Anil Taneja Shri Shabbir Hussain Tahir Ali Shri Rameshwar Ratanla} Karwa (HUF), 1 Ms. Vastu Bihar Developers Pvt. Ltd. Shri Rajendrakumar Singh Hingle, Le-Merite Exports Pvt Ltd. 10) Mansa Agro Food Processing Pvt Ltd. 11} Shri Darpan Dharampal Agrawal, 12) Ms Gadre Engineering Services; 13) Ms Soni Maloo & Talda Developers, 14) Ody Pharma India Pvt, Ltd: 15) Ms Ganga Iron & Steel Trading Company 16) Shri Pandurang Ramji Ashtankar, 17) Ms. Shree Palsiddha Construction 18) Ws. Green Earth Asphalt & Power Pvt, Ltd. 19} Shri Chandrakant N, Arya, 20} M/s Gayatiri Pulses 21) Smt; Gauriben N, Patel 22) Ms. Buldhana Urban Credit Co-op. Society Ltd, 23} Smt; Anju Saraf 24) Shri Vilas Tukaram Satpute, 25) Shri Sunil Harpaldas Mihanl, The Revenue 3. The CIT. The CIT(A) 5, The D.R., Nagpur. Guard file. 2 3_ L4 By order

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S MANSA AGRO FOOD PROCESSING PVT. LTD., NAGPUR

What did the Tribunal hold?

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