ITAT Nagpur Judgments — July 2018

SHRI DEEPAK SURESH GADGE,NAGPUR vs JOINT. CIT, CIR.- I, NAGPUR

ITA 104/NAG/2015[2010-11]Status: Disposed16 Jul 2018AY 2010-11Remanded

The Tribunal referred to the Delhi High Court's decision in CIT vs. Ansel Landmark Township Pvt. Ltd. and decided to remit the issue back to the AO for verification. The AO needs to check if the recipients furnished their returns of income.

THE ITO,(TDS) WARD-1(2), AKOLA vs THE CHIEF ACCOUNT OFFICER, AKOLA

ITA 89/NAG/2017[2014-15]Status: Disposed13 Jul 2018AY 2014-15Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER (TDS) WARD 2(1), NAGPUR vs M/S MAHAJAN TIMBERS MART, NAGPUR

ITA 380/NAG/2017[2011-2012]Status: Disposed13 Jul 2018AY 2011-2012Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A.C.I.T..CENT. CIR.-2(1), NAGPUR vs M/S JAIN COAL SERVICES, NAGPUR

ITA 11/NAG/2016[2011-12]Status: Disposed13 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER (TDS) WARD 2(1), NAGPUR vs M/S MAHAJAN TIMBERS MART, NAGPUR

ITA 381/NAG/2017[2012-2013]Status: Disposed13 Jul 2018AY 2012-2013Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 69/NAG/2017[2008-09]Status: Disposed13 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A.C.I.T.. CHANDRAPUR CIRCLE, CHANDRAPUR vs M/S JAIN BLUK MOVERS PVT.LTD., CHANDRAPUR

ITA 220/NAG/2015[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A,C.I.T. CIR.- 3, NAGPUR vs SHRI DASHRATH NATHU PATIL, NAGPUR

ITA 286/NAG/2016[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs M/S SPACEWOOD FURNISHERS PVT. LTD, NAGPUR

ITA 615/NAG/2016[2004-05]Status: Disposed13 Jul 2018AY 2004-05Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY. C.I.T AMRAVATI. CIR., AMARAVATI vs SMT. SAVITRIBAI BRIJLAL ADWANI, AMRAVATI

ITA 157/NAG/2017[2013-14]Status: Disposed13 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 78/NAG/2017[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

I.T.O. WARD -3(2), NAGPUR vs M/S VENUS ROLLING MILS P. LTD, NAGPUR

ITA 523/NAG/2016[2012-13]Status: Disposed13 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR vs SHRI RAJESH NANDLAL BIYANI, CHANDRAPUR

ITA 190/NAG/2017[2008-09]Status: Disposed13 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

BULDANA URBAN CO OP CREDIT SOCIETY LTD AND NATIONAL BUILDING CONSTRUCTION(JV),BULDHANA vs I.T.O. (TDS)1(2), AKOLA

ITA 176/NAG/2015[2009-10]Status: Disposed13 Jul 2018AY 2009-10Allowed

The Tribunal held that an AOP and its members are not separate entities, thus TCS was not required from its member. Furthermore, the provisions for charging interest under Section 206C(7) were introduced later and were not applicable to the assessment years in question.

BULDANA URBAN CO-OP CREDIT SOCIETY LTD.AND NATIONAL BUILDING CONSTRAUCTION (J.V).,BULDHANA vs INCOME TAX OFFICER TDS WARD 1(2), AKOLA

ITA 164/NAG/2018[2010-11]Status: Disposed13 Jul 2018AY 2010-11Allowed

The Tribunal held that an AOP and its members are not separate entities, thus TCS was not required from its member. Furthermore, the provisions for charging interest under Section 206C(7) were introduced later and were not applicable to the assessment years in question.

DY. CIT, CENTRAL CIRCLE-1(3), NAGPUR vs SHRI CHAGANLAL KUNVERJIBHAI PATEL, NAGPUR

ITA 70/NAG/2017[2003-04]Status: Disposed13 Jul 2018AY 2003-04Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 81/NAG/2017[2012-13]Status: Disposed13 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AKOLA vs SHRI KAMALKISHOR BHIKAMCHAND BAJAJ, AKOLA

ITA 372/NAG/2014[2007-08]Status: Disposed13 Jul 2018AY 2007-08Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER WARD-1, AKOLA vs SMT. GOKARNABAI WASUDERAO BAHAL L/H OF LATE SHRI WASUDEORAO JANSA BAHAL, AKOT

ITA 474/NAG/2014[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A,C.I.T. CIR.- 3, NAGPUR vs M/S MAGANESE PRODUCTS CORPORATION, NAGPUR

ITA 361/NAG/2016[2011-12]Status: Disposed13 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A.C.I.T. CENTRAL CIR. 1(2), NAGPUR vs M/S. SUBH LABH INDUSTRIES & ENVIROMENTS PURIFICATION SPECIALIST P. LTD, NAGPUR

ITA 135/NAG/2017[2008-09]Status: Disposed13 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ACIT, CIRCLE-4, NAGPUR vs M/S. EMKEY TAPS & CUTTING TOOLS PVT.LTD., NAGPUR

ITA 166/NAG/2017[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 79/NAG/2017[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER (TDS) WARD 2(1), NAGPUR vs M/S MAHAJAN TIMBERS MART, NAGPUR

ITA 379/NAG/2017[2010-2011]Status: Disposed13 Jul 2018AY 2010-2011Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 82/NAG/2017[2013-14]Status: Disposed13 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

THE ITO,(TDS) WARD-1(2), AKOLA vs THE CHIEF ACCOUNT OFFICER, AKOLA

ITA 87/NAG/2017[2012-13]Status: Disposed13 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER, WARD-3, AMRAVATI vs SHRI PRAKASH MOTILAL KHANDELWAL, NAGPUR

ITA 397/NAG/2017[2012-13]Status: Disposed13 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

I.T.O. WARD -4(1), NAGPUR vs SHRI ASHISH KAILASHCHANDREA AGRAWAL, NAGPUR

ITA 163/NAG/2016[2011-12]Status: Disposed13 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY. C.I.T. CIR., -2, NAGPUR vs SHRI VILAS TUKARAM SATPUTE, NAGPUR

ITA 141/NAG/2017[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR vs SHRI RAJESH NANDLAL BIYANI, CHANDRAPUR

ITA 189/NAG/2017[2007-08]Status: Disposed13 Jul 2018AY 2007-08Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

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

ITA 80/NAG/2017[2011-12]Status: Disposed13 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY. C.I.T. CIR., -1, NAGPUR vs SHRI SATISH KESHAVRAO MUNDE, NAGPUR

ITA 67/NAG/2017[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A.C.I.T..CENT. CIR.-2(1), NAGPUR vs M/S JAIN COAL SERVICES, NAGPUR

ITA 10/NAG/2016[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

A,C.I.T. CIR.- 3, NAGPUR vs SHRI DASHRATH NATHU PATIL, NAGPUR

ITA 287/NAG/2016[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

DY. C.I.T. CENTRAL CIR.-1(3), NAGPUR vs M/S SPACEWOOD FURNISHERS PVT. LTD, NAGPUR

ITA 616/NAG/2016[2005-06]Status: Disposed13 Jul 2018AY 2005-06Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ITO, WARD-4(1), NAGPUR vs SHRI GOPAL PRALHADRAI AGRAWAL, NAGPUR

ITA 162/NAG/2017[2010-11]Status: Disposed13 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ACIT, CHANDRAPUR CIRCLE, CHANDRAPUR vs SHRI RAJESH NANDLAL BIYANI, CHANDRAPUR

ITA 191/NAG/2017[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER (TDS) WARD 2(1), NAGPUR vs M/S MAHAJAN TIMBERS MART, NAGPUR

ITA 382/NAG/2017[2013-2014]Status: Disposed13 Jul 2018AY 2013-2014Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

THE ITO,(TDS) WARD-1(2), AKOLA vs THE CHIEF ACCOUNT OFFICER, AKOLA

ITA 85/NAG/2017[2009-10]Status: Disposed13 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

THE ITO,(TDS) WARD-1(2), AKOLA vs THE CHIEF ACCOUNT OFFICER, AKOLA

ITA 88/NAG/2017[2013-14]Status: Disposed13 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER WARD-7(1), NAGPUR vs M/S KRISHNUM INVESTMENT PVT. LTD.,

ITA 424/NAG/2014[2007-08]Status: Disposed13 Jul 2018AY 2007-08Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs INCOME TAX OFFICER, TDS WARD 1(2), AKOLA

ITA 166/NAG/2018[2012-2013]Status: Disposed11 Jul 2018AY 2012-2013Allowed

The Tribunal held that an AOP and its members are not separate entities, thus TCS was not required from its member. Furthermore, the provisions for charging interest under Section 206C(7) were introduced later and were not applicable to the assessment years in question.

INCOME TAX OFFICER,WAD 1(3), NAGPUR vs SMT. RAHINI LUKKA GUPTA SARDA -BAGARIA, NAGPUR

ITA 71/NAG/2018[2014-2015]Status: Disposed11 Jul 2018AY 2014-2015Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -5, NAGPUR vs SHRI PRAVIN PREMJIBHAI THAKKAR, NAGPUR

ITA 80/NAG/2018[2014-2015]Status: Disposed11 Jul 2018AY 2014-2015Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

INCOME TAX OFFICER,WARD 1(1), NAGPUR vs AMIT LUKKA (HUF), NAGPUR

ITA 67/NAG/2018[2014-2015]Status: Disposed11 Jul 2018AY 2014-2015Dismissed

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circulars. The circulars were also considered applicable retrospectively to pending appeals.

BULDANA URBAN CO-OP CREDIT SOCIETY LIMITD AND NATIONAL BUILDING CONSTRUCTION (J.V),BULDANA vs INCOME TAX OFFICER, TDS WARD 1(2), AKOLA

ITA 165/NAG/2018[2011-2012]Status: Disposed11 Jul 2018AY 2011-2012Allowed

The Tribunal held that an AOP and its members are not separate entities, thus TCS was not required from its member. Furthermore, the provisions for charging interest under Section 206C(7) were introduced later and were not applicable to the assessment years in question.

I.T.O. WARD 1, AMARAVATI vs SHRI SHAILENDRAKUMAR GOVERDHANDAS AGRAWAL, PARATWADA

ITA 293/NAG/2015[2011-12]Status: Disposed2 Jul 2018AY 2011-12Dismissed

The Tribunal held that transactions between a partner and a partnership firm are not loans or deposits within the meaning of Sections 269SS and 269T. The Tribunal also found that the assessee had a reasonable cause for non-compliance, thus invoking the benefit of Section 273B.