INCOME TAX OFFICER, WARD -3(2), NAGPUR vs. SHRI RAJENDRA PRABHAKAR THENGDI, NAGPUR

ITA 189/NAG/2018Status: DisposedITAT Nagpur28 November 2018AY 2010-1116 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeals, primarily due to the inordinate and unexplained delay in filing. Additionally, the Tribunal noted that the tax effect in many cases was below the monetary limit prescribed by CBDT circulars for filing appeals.

What were the facts?

The Revenue filed appeals before the ITAT after a significant delay. The Revenue sought condonation of this delay, citing reasons such as seeking legal opinion and procedural red-tape.

What were the issues?

Whether the delay in filing the appeals by the Revenue is liable to be condoned, and if the appeals are maintainable given the low tax effect.

Which sections of the Income-tax Act were involved?

CBDT Circular No. 03/2018, CBDT Circular No. 21/2015

AI-generated summary — verify with the full judgment below

Heard together (3 matters)

ITA Nos. 182/NAG/ 2018
ITA No. 183/NAG/ 2018
ITA No. 184/NAG/2018

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 HON'BLE SHRI SANDEEP GOSAIN; JUDICIAL MEMBER & HON'BLE SHRI G MANJUNATHA, ACCOUNTANT MEMBER ITA Nos. 182/NAG/ 2018 (Asst_ Year 2013-14) ITO, Ward-3(2) Ground floor, Saraf Chambers, Mount Road, Sadar, Nagpur-440001 #S_ Shri Gowardhan D. Chakole, Plpt no, 39. F. No. 103, Shivranjini Appartment, Congress Nagar, Nagpur- 440012. PAN No_ AARPC1773F ITA No. 183/NAG/ 2018 (Asst_ Year 2010-11) 7 ITO, Ward-3(2} , Ground floor, Saraf Chambers, Mount Road, Sadar, Nagpur-440001 Vs. Shri Sanjeev Digambar Deshpande, Flat No, 22, Asawari Apartments North Ambazari Road, Nagpur-440019 PAN No. AAWPD96194 ITA No. 184/NAG/2018 (Asst. Year : 2013-14) ITO, Ward-3(2) , Vs. Shri Sachin Mahadeorao Ground floor, Saraf Bhagat; Chambers, Mount 35, Uroovela Colony, Warcha Road, Sadar; Road, Nagpur-440015 Nagpur-440001 PAN No_ AKAPB63OSB 3 ITA No- 1B5/NAG/2018 (Asst: Year : 2013-14} ITO, Ward-3(2), Vs. Shri Rajgopalan Vardhanchari, Ground floor, Saraf Arosh} Apartments, Spandan Chambers, Mount nagar; N-4 CIDCO, Road, Sadar, Aurangabad: Nagpur-440001 PAN No. AASOC949SR 2 ITA No: 186/NAG/ 2018 (Asst: Year : 2009-10} ITO, Ward-3(2) , Vs Shri Sudarsha

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