DCIT, CENTRAL CIRCLE-2, UDAIPUR vs M/S. MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: SHRI R.C. SHARMA & SHRI PAWAN SINGH

Consolidated Appeals (33)

ITA 273/Jodhpur/2018AY 2010-11

ITA 333/Jodhpur/2018AY 2016-17

ITA 266/Jodhpur/2018AY 2014-15

ITA 265/Jodhpur/2018AY 2013-14

ITA 237/Jodhpur/2018AY 2014-15

ITA 231/Jodhpur/2018AY 2012-13

ITA 227/Jodhpur/2018AY 2013-14

ITA 219/Jodhpur/2018AY 2011-12

ITA 135/Jodhpur/2018AY 2014-15

ITA 150/Jodhpur/2018AY 2013-14

ITA 152/Jodhpur/2018AY 2009-10

ITA 157/Jodhpur/2018AY 2012-13

ITA 189/Jodhpur/2018AY 2013-14

ITA 218/Jodhpur/2018AY 2007-08

ITA 79/Jodhpur/2018AY 2014-15

ITA 78/Jodhpur/2018AY 2014-15

ITA 74/Jodhpur/2018AY 2014-15

ITA 72/Jodhpur/2018AY 2013-14

ITA 63/Jodhpur/2018AY 2014-15

ITA 476/Jodhpur/2017AY 2014-15

ITA 339/Jodhpur/2018AY 2011-12

ITA 340/Jodhpur/2018AY 2012-13

ITA 516/Jodhpur/2017AY 2014-15

ITA 138/Jodhpur/2016AY 2011-12

ITA 515/Jodhpur/2017AY 2014-15

ITA 08/Jodhpur/2018AY 2008-09

ITA 532/Jodhpur/2017AY 2014-15

ITA 24/Jodhpur/2018AY 2013-14

ITA 232/Jodhpur/2016AY 2011-12

ITA 534/Jodhpur/2015AY 2010-11

ITA 87/Jodhpur/2018AY 2014-15

ITA 278/Jodhpur/2018AY 2013-14

ITA 285/Jodhpur/2018AY 2009-10

For Appellant: Shri Rajendra Jain (Adv.)

For Respondent: Shri Shri A. K. Das (JCIT)

Hearing: 20/07/2018

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER & SHRI PAWAN SINGH, JUDICIAL MEMBER

Sl. ITA / CO No. A.Y Appellant Respondent PAN No. NO. 1. 273/Jodhpur/2018 2010-11 Dy. M/s Mewar Hi-tech AAFCM3610E Commission Engineering Pvt. Ltd., er of 10, Gulab Bagh Main Income-tax, Gate Road, Udaipur Central Circle-2, Udaipur 2. ITA No. 2014-15 Dy. M/s Sampat Lal Daga, AAFX59763P 225/Jodhpur/2018 Commission Bikaner er of Income-tax, Circle, Bikaner 3. CO No. 2014-15 M/s Sampat Dy. Commissioner of AAFX59763P 07/Jodhpur/2018 Lal Daga, Income-tax, Circle, Bikaner Bikaner 4 ITA No. 2014-15 Dy. Maheshwari AAGCM5056M 229/Jodhpur/2018 Commission Contractors (P) Ltd., er of Nokha Income-tax, Circle, Bikaner 5. CO No. 2014-15 Maheshwari Dy. Commissioner of AAGCM5056M 08/Jodhpur/2018 Contractors Income-tax, Circle, (P) Ltd., Bikaner Nokha 6. 333/Jodhpur/2018 2016-17 Dy. M/s Pacific Leasing & AABCP8063G Commission Research Ltd., 1302, er of Dheeraj Gaurav Income-tax, Heights-1, Udaipur, Central Adarsh Nagar, Circle-1 Mumbai, Maharasthtra 7. 266/Jodhpur/2018 2014-15 Income Tax Sh. Labhu Ram AAQPV3251L Officer, Bishnoi, B-36, Patel Ward-2(2), Nagar, Bikaner Bikaner

2 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

265/Jodhpur/2018 2013-14 Income Tax Shri Padam Chand AAGPL1607E Officer, Lalwani, 01, Mandia Ward-2(2), Road, Pali Bikaner 9. 237/Jodhpur/2018 2014-15 Dy. M/s Do Bhai AADCD7552L Commission Developers Pvt Ltd., er of Bikaner Income-tax, Central Circle-1, Bikaner 10. 231/Jodhpur/2018 2012-13 Income Tax Shri Ranjeet Mal Jain, AAJPJ8834D Officer, Runia Bara Bass, P.O. Ward-2(1), Udasar, Bikaner Bikaner 11. 227/Jodhpur/2018 2013-14 Dy. Shri Purshottam AHQPA5566J Commission Kumar Agarwal, er of Sangaria, Income-tax, Hanumangarh. Central Circle-2, Bikaner 12. 219/Jodhpur/2018 2011-12 Income Tax Sh. Firoz Khan, ARPPK7207B Officer, Behind Darpan Ward-2(1), Cinema, Stadium Jodhpur Shopping Centre, Jodhpur 13. 135/Jodhpur/2018 2014-15 Assistant Sh. Jagdish Chand AAKPL4832 D Lodha 1st C Road, Commission er of Sardarpura, Jodhpur Income-tax, Circle-3, Room No. 88, Aayakar Bhawan, Paota C Road, Jodhpur 14. 150/Jodhpur/2018 2013-14 Income-tax M/s Realistic Projects AAECR0055P Officer, Pvt. Ltd., Station Ward-1, Road, Gulabpura, Bhilwara Bhilwara 15. 152/Jodhpur/2018 2009-10 Deputy M/s Suraj Fabrics AABCS8988B Commission Industries Ltd., er of Bhilwara

3 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

Income-tax, Circle, Bhilwara 16. 157/Jodhpur/2018 2012-13 Income-tax Sh. Anubhav Varshney ABZPV5988N Officer 124-B, Kanishka Ward-3(4), Resort, Nr. DPS Jodhpur School, Pal Bey-Pass, Jodhpur 17. 189/Jodhpur/2018 2013-14 The Income Sh. Ajit Singh S/o Shri BJIPS6589L Tax Officer Kartar Singh, Plot No. Ward-1, Pali 128, Bhangeshwar Road, Pali- Marwar 18. 218/Jodhpur/2018 2007-08 Income Tax Sh. Kasturi Lal Mittal ABBPM9386P Officer, 56-G Block, Ward-2, Sriganganagar Shri Ganganagar 19. 79/Jodhpur/2018 2014-15 The Asstt. M/s Ram Swaroop AAAAR6665B Commission Jaiswal and Party, er of Dausa Group, H.O. Income-tax, Udaipur, 101, Circle-2, Bhopalpura, Udaipur Udaipur 20. 78/Jodhpur/2018 2014-15 The Asstt. M/s Bhikam Chand AAAAB8272C Commission Jitendra Sharma and er of Party, Jalore Group, Income-tax, H.O. Udaipur, 103, Circle-2, Bhatti Ji Ki Badi, Udaipur Udaipur 21 75/Jodhpur/2018 2014-15 The Asstt. M/s OM Prakash AAAAO2435Q Commission Hitendra Tak and er of Party, Udaipur Group, Income-tax, H.O. Udaipur, 424, Circle-2, Panchratan Complex, Udaipur Udaipur 22. 74/Jodhpur/2018 2014-15 The Asstt. M/s OM Prakash AAAAO2434R Commission Saurabh Tak and er of Party, Pali Group, Income-tax, H.O. Udaipur, 20, Circle-2, Saheli Nagar, Udaipur. Udaipur 23. 72/Jodhpur/2018 2013-14 The DCIT, Ashok Kumar Jain ABHPG8925G Circle- Prop. M/s Mahaveer Barmer Garment Post Office Lane, Bh. Mahdev

4 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

Mandir, Sumerpur 24. 63/Jodhpur/2018 2014-15 Income Tax Shri Lal Chand Soni, AFRPS4141N Officer, 4-E-110, Jai Narayan Ward-2(1), Vyas Colony, Bikaner Bikaner 25. 476/Jodhpur/2017 2014-15 ACIT, M/s Janki Corp AAACJ3638A Circle, Limited Mandapiya Bhilwara Chouraha, Chottor Road, Bhilwara, Rajasthan 26- 313 to 2006-07 Income Tax Shri Rajeev Suhalka AOWPS4810E 29. 316/Jodhpur/2018 to 2009- Officer, 504, Naptune 10 Ward-2(2), Apartment, New Udaipur Fatehpura, Udaipur 30. 339/Jodhpur/2018 2011-12 Income Tax Shri Umesh Bhandari, AFTPB9529H Officer, Mokampura Road, Sumerpur Rani District-Pali 31. 340/Jodhpur/2018 2012-13 The DCIT, M/s Sunita AAKCS7655J Circle-1, Hydrocolloids Pvt. Ltd., E-394, MIA, 2nd JOdhpur Phase, Bansi, Jodhpur 32. 516/Jodhpur/2017 2014-15 Income Tax Smt. Harish Kumar AGPH5900A Officer, S/o Sh. Tikam Chand Ward-1, 162-163, Durga Hanumanga Colony, Hanumangarh rh, 33. 138/Jodhpur/2016 2011-12 Income Tax Shri Kamal Kishore AASPM 0052 Officer, Palore Prop. M/s E Ward-1, Sunita Marble Makrana Traders, Bidiyad 34. 515/Jodhpur/2017 2014-15 Income Tax Smt. Hemlata W/o Sh. AHCPL2952M Officer, Late Sh. Tehla Ram Ward-1, 162-163, Durga Hanumanga Colony, Hanumangarh rh. 35. 08/Jodhpur/2018 2008-09 The M/s Microne Tax Fab AAECM3462D Pvt. Ltd., 113, 1st Income-tax Officer, Floor, Ambaji Market, Ward-1, Bhilwara Bhilwara 36. 532/Jodhpur/2017 2014-15 Assistant Smt. Rajkaur Purohit AEHPP1351C Commission E-1 Opp Arihant er of Nagar, Jodhpur Income-tax, Circle-03,

5 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

Jodhpur 37. 24/Jodhpur/2018 2013-14 The Sh. Kamal Kishore BEDPK8942B Income-tax Bhargav S/o Sh. Officer, Mangala Ram, Jaisalmer Annapurna, Ramgarh, Jaisalmer 38. ITA No. 2010-11 The Asstt. M/s Gattani Resorts AAACG8292P 417/Jodhpur/2014 Commission Pvt Ltd., Main Road er of Subhash Nagar, Income-tax, Udaipur Circle-1, Udaipur 39. CO No. 2010-11 M/s Gattani The Asstt. AAACG8292P 21/Jodhpur/2014 Resorts Pvt Commissioner of Ltd., Main Income-tax, Circle-1, Road Udaipur Subhash Nagar, Udaipur 40. 232/Jodhpur/2016 2011-12 The Shri Surendra Kumar ABBPP6476D Income-tax Pitti Prop. M/s Mobile Officer, World, Makrana Ward-2, Makrana 41 279 & 2009-10 The Smt. Sobag Kanwar CMOPK5871R & 312/Jodhpur/2017 Income-tax W/o Late Sh. Prithvi 42 Officer, Singh Rao, Rao Ka Ward-2, Mohalla, Jhunjhani Shivaji Road, Bhinmal, Distt. Nagar, Jalore Jalore (Rajasthan) 43. 534/Jodhpur/2015 2010-11 The Shri Mangi Lal ACXPS8933K Income-tax Sharma, Prop. M/s Officer, Mayur Construction Ward- Company, Barmer Barmer 44. 87/Jodhpur/2018 2014-15 The Smt. Kamla Devi ADXPD8626P Income-tax Dangi, 1, Surya Pol Officer, Darwaja, Near Bus Ward-1, Stand, Banera, Bhilwara Bhilwara 45. 278/Jodhpur/2018 2013-14 DCIT, M/s Saileela AADCS1103N Circle, Synthetics Pvt. Ltd. Bhilwara 147, New Cloth

6 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

Market, Pur Road, Bhilwara, Rajasthan 46. 285/Jodhpur/2018 2009-10 The M/s Naredi AAACN7481P Income-tax Investment Pvt. Ltd. Officer, Tirumal Tower, A-36, Ward-5, Gandhi Nagar, Bhilwara Bhilwara

Assessee By Shri Rajendra Jain (Adv.) (Sl. No. 12, 14, 16, 25, 30, 33, 37, 40,41, 42, 43) Revenue By Shri Shri A. K. Das (JCIT) DR Date of hearing 20/07/2018 Date of 20/07/2018 Pronouncement

O R D E R PER BENCH:

The above listed appeals are filed by the Revenue (in some

cases assessee’s cross objection as listed above are also filed)

against separate orders of the ld. CIT(A)s on different dates for

the different assessment years as mentioned above.

During the course of hearing of these appeals, JCIT

(Departmental Representative) Shri A. K. Das represented on

behalf of the departmental. ARs of the assessee’s as listed at

serial no. 12, 14, 16, 25, 30, 33, 37, 40,41, 42, 43So were

present. Besides in some cases none appeared from the side of

7 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

the assessee which are heard ex parte as the CBDT circular is

beneficial to them.

2.1 We have heard ld. Departmental Representative ARs

present and perused the materials available on the record in

respect of the above appeals. It is observed that the

demand/tax effect in the each Revenue appeal listed above is

not exceeding Rs. 20 lacs. Under the power vested by sec.

268A(1) of the I T. Act, CBDT has recently issued Circular No.

3/2018 dated 11.07.2018 instructing the authorities below that

departmental appeal should not be filed before ITAT where the

demand/tax effect does not exceed Rs. 20 lacs. The circular is

specifically mentions that the instructions are applicable to all

pending appeals also.

Subject to some exceptions, it is further directed by CBDT

that all the departmental appeals pending before ITAT where

the demand/tax effect is less than 20 lacs should be withdrawn

or not pressed by the Departmental representative.

The present appeals are not covered by any exceptions

mentioned in the said CBDT circular. Since the tax demand in

dispute in each of these departmental appeals does not exceed

the limit of Rs. 20 lacs as set out by CBDT, such appeals are not

8 ITA 273/Jodh/2018 DCIT vs. M/s Mewar Hi-tech Engineering Pvt. Ltd., Udaipur & Ors. cases

maintainable in view of fore goings. Accordingly the appeals of

the Department are dismissed as not pressed/withdrawn and

hence infructuous.

Apropos Cos we may mention that in terms of sec 253(4)

of the IT Act, the right thereof depends on the survival of

corresponding revenue appeal. Since all these revenue appeals

are infructuous and do not survive as a necessary consequence

the corresponding Cos will also stand dismissed as not

maintainable.

In the result, all the appeals of revenue and Cos as listed

above stand dismissed.

Order pronounced in the open court on 20/07/2018

Sd/- Sd/-

(Pawan Singh) (R.C. SHARMA) Judicial Member Accountant Member

Dated : 20/07/2018 *Ganesh Kr. Copy to : 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR 6. Guard File.

Assistant Registrar Jodhpur Bench

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. MEWAR HI-TECH ENGINEERING PVT. LTD., UDAIPUR