ITO, WARD-2(2), TDS, AMARAVATI vs. THE DY. MUNICIPAL COMMISSIONER, AMRAVATI

158 IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI JASON P. BOAZ, HON'BLE ACCOUNTANT MEMBER & SHRI SANDEEP GOSAIN, HON'BLE JUDICIAL MEMBER ITA Nos. 474 & 475/NAG/2014 (Asst: Year 2010-11) 1 2 ITO, Ward-1, Akola_ VS, Smt; Gokarnabai Wasudevrao Bahal_ LH of Late Wasudevrao Jansa Bahal, Bhudhwar Vesh, Akot PAN No. AVMPB 4517 E ITA No. 162/NAG/ 2017 (Asst_ Year : 2010-11) ITO, Ward-4(1}, Nagpur. Gopal Pralhadrai Agrawal_ P.S. Agrawal Marg; Santra Market, Nagpur: PAN No- AAJPA 3854 F ITA No: 519/NAG/2016 (Asst: Year 2011-12) 4 ACIT Wardha Circle, Wardha Vs, MJs. Varco Associates, Laxmi Residency , Near Tilak Smarak; Mahadeo Mandir Road, Yavatmal: PAN No. AALFM 7378 Q ITA No. 377/NAG/2016 (Asst- Year 2006-07) 5 ITO, Ward-1(4), Nagpur, Vs. Prabodh Sadashiv Sadavarte (HUF); 138, Ramnagar, Nagpur. PAN Na. AAHHP 0169 E Vs: 2 ITA No- 218/NAG/ 2015 (Asst: Year 2008-09} ITO, Ward-1(4), Vs Ambadas Bapurao Zalke; Nagpur; Ward No. 15, Prabhag No: 9, Shivangaon, Post Airport, Nagpur, 6_ PAN No. ABBPC 2944 B ITA No. 220/NAG/2015 (Asst: Year : 2010-11) ACIT, Chandrapur Vs. Ms. Jain Bulk Movers Pvt; Circle, Chanarapur. Ltd,, Near Ashtabhuja Temple; Bye Pass Road, Chandrapur: 7 PAN No. AABCJ 2199 K ITA No. 424/NAG/2014 (Asst. Year : 2007-08) ITO, Ward-7(1), Vs_ M/s. Krishnum Investment Nagpur. Pvt_ Ltd_ Clo Vidya Amar Futzale; Ambedkar Squarez,, Umred_ 8 PAN No. AACCK 5953 H ITA No. 372/NAG/2014 (Asst: Year : 2007-08) DCIT, Central Circle, Vs, Kamalkishore Bhikamchand Akola Bajaj, Near Bharyakas House, Saraf Lane, Telhara, District Akola; 9 PAN No. ACUPB 9852 H ITA No- 319/NAG/2014 (Asst: Year 2008-09} 10_ DCIT, Akola Circle, Akola- Vs. Dnyandeo Ninu Patil, Clo Ellte Udyog; Near Radha Krishna Cinema, Murtizapur Road, Akola. PAN No, ADPPP 0651 A IG2 ITA Nos: 396 & 397/NAG/2016 (Asst: Year : 2008-09) ACIT, Chandrapur Vs. Sony Distributors Pvt; Ltd 11- Near Jatpura Gate, Main Road, 12 Circle, Chandrapur: Chandrapur_ PAN No. AAICS 0980 Q ITA No. 361/NAG[2016 (Asst: Year : 2011-12) Vs: Ws Maganese Products ACIT , Circle-3, Corporation; 546 Tarasa Nagpur. Road, Kanhan, Dist: Nagpur. PAN No. AAHFM 1328 G 13 ITA No, 163/NAG/2016 (Asst. Year 2011-12} Vs. Ashish Kailashchandra ITO, Ward-4(1), Agrawal , c/o M/s. Shrikrishna Nagpur. Dall Mill Compound, Ghat Road, Nagpur, PAN No. ABJPA 9446 N 14 ITA Nos. 286 & 287/NAG/2016_ (Asst_ Year 4 2009-10 & 2010-11) ACIT , Circle-3, Nagpur. Vs: pashrath N, Patil, Prop: Of Ws, Varsha Printing Ink Manufacturing Company; W-18, MIDC, Hingna Road, Nagpur. PAN No. ADPPN 0629 N 15 16 TTA Nos. 10 & 11/NAG/2016 (Asst. Years 7 2009-10 & 2011-12} Vs M/s. Jain Coal Services, ACIT , Central Circle-2(1}, Nagpur. 56, Jain House, East Wardhaman Nagar, Nagpur. 17- 18 PAN No. AAAFJ 9680 R ITA No. 67/NAG/2017 (Asst: Year : 2009-10) Vs. Satish Keshavrao Munde, DCIT , Circle-1, 22-B, Guiab Palace_ Nagpur. Ramdaspeth, Nagpur. 19 PAN No, ACUPM 6198 B ITA No. 29/NAG/2017 (Asst_ Year 2010-11) Amravati Circle, Vs_ Rameshwar Ratanlal Karwa DCIT , (HUF); Prop: Ms. Orson Amravati, Pharmaceuticals, 422/6, Mangaldas Building; 3r Floor, 20, Kitchen Garden Lane; Mumbai: 20 PAN No. AABHR 0647 B ITA No. 615 & 616/NAG/2016 (Asst: Year ; 2004-05 & 2005-06) Vs. Ms Spacewood Furnishers DCIT , Central Pvt: Ltd_ T-48, MIDC, Circie-1(3), Nagpur, Hingna, Nagpur. PAN No AARPD 4769 N 21 22 ITA No. 523/NAG/2016 (Asst: Year : 2012-13) Vs. Ms. Venus Rolling Mills Pvt ITO,Ward-3(2), Ltd., E-8, MIDC Industrial Nagpur. Area, Butibori, Nagpur. PAN No. AACCB 0597 L ITA Nos. 85, 87 to 89/NAG/2017 Years : 200g-10 & 2012-13 to 2014-15) (Asst: Vs. The Chlef Accounts Officer, ITO (TDS), Ward-1(2), Akola Municipal Corporatlon, Akola: Akola. 24 27 TAN No, NGPTO1294G 5 153 ITA Nos. 69, 78 to 82/NAG/2017 (Asst; Year ; 2008-09 to 2013-14) ITO, Ward-2(2)(TDS); Vs. The Dy. Municipal Amravati; Commissioner, Amravati Municipal Carporation, Amravati: 28- 33 TAN No, NGPMQOZ2B ITA No. 70/NAG/2017 (Asst. Year 2003-04} 34 DCIT, Central Circle- 1(3), Nagpur. Vs . Chhaganlal Kunverjibhai Patel, Dhantoli, Nagpur. PAN NO_ ACRPP 0924 H ITA No. 135/NAG/2017 (Asst. Year 2008-09} 35 ACIT , Central Circie-1(2) , Nagpur. Vs. Ms, Subh Labh Industrialisers & Environments Purification Specialist Pvt , Ltd. 5, Temple Road; Civil Lines; Nagpur. PAN No- AAHCS 6972 M ITA No. 166/NAG/2017 (Asst; Year : 2010-11) ACIT , Circle-4, Vs, Ms. Emkey Taps & Cutting Nagpur. Tools Pvt: Ltd_ Kanoria Bhawan; Ghat Road, Nagpur. 36 PAN No. AAACE 4308 G ITA Nos: 189 to 191/NAG/2017 (Asst; Year : 2007-08 to 2009-10) 37 - ACIT, Chandrapur Vs, Rajesh Nandlal Biyani, 39 Circle, Chandrapur: Gokuldham; Tadoba Road; Tukum, Chandrapur, PAN No. AEVPB 9868 6 ITA No: 157/NAG/2017 (Asst: Year 2013-14} DCIT , Amravati Circle, Vs. Smt; Savitribal Brijlal Adwani, Amravati; Prop. Ms_ Adwani Wine Agency, 1st Floor, Amardeep Complex, Opp. Priya Talkies, Amravati_ 40 PAN No. ABPUA 3477 E ITA No. 397/NAG/2017 (Asst Year : 2012-13) ITO , Ward-3, Vs. Prakash Motilal Khandelwal, Amravati, Prop. M/s, Gulabchand Badrinarayan, Plot No; 992, Mouje Dhaba, Near Wadi, Nagpur 440 023. 41 PAN No. ABIPK 3813 € ITA Nos. 379 to 382/NAG / 2017 (Asst: Year 4 2010-11 to 2013-14) 42- 45 ITO (TDS), Ward-2(1), Vs, Nagpur. M/s. Mahajan Timbers Mart; Prop. Vikas Vasantrao Mahajan; Piot No: 22,'New Police Station, Lakadganj; Nagpur, PpEL PAN No. AAPM 7400 F ITA No- 8/NAG/2018 (Asst: Year 2014-15) ACIT , Circle-5, Vs. Praveen Premjibhai Thakkar, Nagpur. Opp: Khandelwal Building; Ground Floor, Mahajan Building; Parwarpura, Nehru Putia, Nagpur. 46 PAN No: AAZPT 8481 B QRDER BER BENCH The above listed appeais at the instance of the Revenue are directed against the respective impugned orders passed by the Id, Commissioner of Income Tax (Appeals) for respective respective Assessment Years as indicated abave: In ali the above appeals, the tax effect pertaining to the 2. 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 Tax Appellate Tribunal Taking into consideration the Income above, ad aiso the fact that the CBDT Circular under reference applies retrospectively even to pending appeals we hold that the abave listed appeals filed by the Revenue are not maintainable andlable to be dismissed in limine; In the result; the above listed appeals of the Revenue are dismissed, Registry is directed to inform the parties accoraviigly: Order Pronounced in open Court on this 13th day of July, Z018. Sd]- - (SANDEEP GOSAIN) Judicial Member (JASON P. BOAZ) Accountant Member Dated 13th July, 2018. vr [ - 162 opy to: 1 The Assessees 1) Smt; Gokarnabai Wasudevrao Bahal 2) Gopal Pralhadrai Agrawal Ms. Varco Associates Prabodh Sadashiv Sadavarte (HUF), Ambadas Bapurao Zalke 1 Ms. Jain Bulk Movers Pvt, Ltd_ Ms, Krishnum Investment Pvt. Ltd Kamalkishore Bhikamchand Bajaj 9) Dnyandeo Nint Patil 10) Sony Distributors Pvt: Ltd,, 11} M/s: Maganese Products Corporation 12) Ashish Kailashchandra Agrawal 13} Dashrath N. Patil 14) Ms. Jain Coal Services 15) Satish Keshavrao Munde 16) Rameshwar Ratanlal Karwa (HUF), 17) M/s; Spacewood Furnishers Pvt: Ltd 18) Ms. Venus Rolling Mills Pvt. Ltd 19) The Chlef Accounts Officer 20) The DY . Municipal Commissioner, 21} Chhaganial Kunverjibhal Patel 22) Ms. Subh Labh Industrialisers & Enviranments Puriflcation Specialist Pvt; Ltd_ 23) Ms. Emkey Taps & Cutting Tools Pvt. Ltd 24) Rajesh Nandlal Biyani, 25) Praveen Premjibhai Thakkar 26) Smt. Rohini Lukka 27) Amit Lukka (HUF): 28) Sunil Harpaldas Mihani 29) Vilas Tukaram Satpute 2 3 The Revenue 3 The CIT, The CFFfA}11 TQpl+ 5. The D.R , Nagpur. Guard file. By order