ITAT Nagpur Judgments — October 2019

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs SHRI NARESH DHARAMRAJ JAIN, CHANDRAPUR

ITA 201/NAG/2015[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-4, AMARAVATI vs SMT. ISHA VAIBHAV SOMAIYA, AMARAVATI

ITA 127/NAG/2017[2010-11]Status: Disposed15 Oct 2019AY 2010-11Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DCIT, CIRCLE-2, NAGPUR vs SHRI JITENDRA ASHWINIKUMAR CHHABRA, NAGPUR

ITA 203/NAG/2017[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI CIRCLE, AMRAVATI vs M/S. AMRAVATI MERCHANT COOPRATIVE BANK LIMITED, AMRAVATI

ITA 396/NAG/2017[2014-15]Status: Disposed15 Oct 2019AY 2014-15Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

JOINT CIT, AMRAVATI CIRCLE, AMARAVATI vs M/S BHARAT RAIL AUTOMATION PVT. LTD., AMARAVATI

ITA 94/NAG/2017[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ASSISTANT COMMISSIONER OF INCOME TAX, AKOLA CIRCLE, AKOLA, AKOLA vs THE AKOLA JANATA COMMERCIAL CO-OPERATIVE BANK LIMITED, AKOLA

ITA 240/NAG/2018[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

I.T.O. WARD -2, AMRAVATI vs SHRI ANAND CHHATRAPATI DALVI, AMRAVATI

ITA 306/NAG/2016[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

A.C.I.T. AKOLA CIRCLE, AKOLA vs THE SHEGAON SHRI AGRASEN SAHAKARI PAT SANSTHA,

ITA 479/NAG/2016[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

INCOME TAX OFFICER, WARD -4(3), NAGPUR vs SHAFIQUE MOHD.YUSUF MOHD DIWAN, NAGPUR

ITA 242/NAG/2018[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-1, AMARAVATI vs M/S BHARAT RAIL AUTOMATION PVT. LTD., AMARAVATI

ITA 96/NAG/2017[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

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

ITA 71/NAG/2017[2007-08]Status: Disposed15 Oct 2019AY 2007-08Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

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

ITA 617/NAG/2016[2006-07]Status: Disposed15 Oct 2019AY 2006-07Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY. C.I.T. CENTRAL CIR.-AKOLA, NAGPUR vs SHRI DAMODAR T. DANDALE,

ITA 481/NAG/2016[2007-08]Status: Disposed15 Oct 2019AY 2007-08Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

I.T.O. WARD -2, CHANDRAPUR vs M/S HARSHAL GRAMIN VIKAS BAHU-UDDESHIYA SANSTHA, CHANDRAPUR

ITA 227/NAG/2016[2010-11]Status: Disposed15 Oct 2019AY 2010-11Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-2, BULDHANA vs SHRI ASHOK GOPIKISAN TAORI, BULDHANA

ITA 98/NAG/2015[2008-09]Status: Disposed15 Oct 2019AY 2008-09Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY. C.I.T. CENTRAL CIR.-1(2), NAGPUR vs M/S BULDHANA URBAN CO-OP CREDIT SOCIETY LTD., BULDHANA

ITA 298/NAG/2016[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

A,C.I.T. CENTRAL CIR.- 2(2), NAGPUR vs SMT. POOJA SAMEER DAMBLE, NAGPUR

ITA 288/NAG/2016[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD - 2, BULDHANA vs SHRI ASHOK GOPIKISAN TAORI, BULDHANA

ITA 99/NAG/2015[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-2, KHAMGAON vs SHRI MANOJ JAGDISH MODI, KHAMGAON

ITA 156/NAG/2017[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

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

ITA 192/NAG/2017[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ACIT, CIRCLE-4, NAGPUR vs M/S. DIGINDIA TECHNOLOGIES PVT. LTD, NAGPUR

ITA 198/NAG/2017[2010-11]Status: Disposed15 Oct 2019AY 2010-11Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

JAMNALAL SONS PVT. LTD.,WARDHA vs CIT-II, NAGPUR

ITA 264/NAG/2008[2002-03]Status: Disposed15 Oct 2019AY 2002-03Partly Allowed

The Tribunal agreed that the CIT's revisionary order under Section 263 was correct as disallowance under Section 14A was warranted. It directed the Assessing Officer to apply the disallowance rate as per the Bombay High Court's decision in a similar case.

ABDULLABHAI HASANALI THROUGH L/H ZOHRABAI,NAGPUR vs A.C.I.T. CIR-3, NAGPUR

ITA 318/NAG/2012[2007-08]Status: Disposed15 Oct 2019AY 2007-08Allowed

The Tribunal held that the CIT is barred from assuming jurisdiction under Section 263 merely to take a different view from the Assessing Officer when a possible view was already taken. The revision order was quashed.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs M/S GUPTA METALLICS & POWER LIMITED, NAGPUR

ITA 226/NAG/2018[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal held that since the Section 263 order was quashed, the assessment based on it lacked legal basis and any consequent additions were deleted. Regarding penalty appeals, the Tribunal upheld the CIT(Appeals)'s relief under Section 273B, finding reasonable cause for delayed return filing.

INCOME TAX OFFICER, WARD -4, AMRAVATI vs SHRI MAHESH SHANKAR SORATE, DARYAPUR

ITA 251/NAG/2018[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ABDULLABHAI HASANALI THROUGH L/H ZOHRABAI,NAGPUR vs A.C.I.T. CIR-3, NAGPUR

ITA 317/NAG/2012[2006-07]Status: Disposed15 Oct 2019AY 2006-07Allowed

The Tribunal held that the CIT is barred from assuming jurisdiction under Section 263 merely to take a different view from the Assessing Officer when a possible view was already taken. The revision order was quashed.

SHRI. ABDULLABHAI HASANALI,NAGPUR vs COMMISSIONER OF INCOME-TAX,-II, NAGPUR

ITA 621/NAG/2008[2005-06]Status: Disposed15 Oct 2019AY 2005-06Allowed

The Tribunal held that the CIT is barred from assuming jurisdiction under Section 263 merely to take a different view from the Assessing Officer when a possible view was already taken. The revision order was quashed.

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -2(1), NAGPUR vs SHRI MAHESH GUPTA, NAGPUR

ITA 225/NAG/2018[2010-11]Status: Disposed15 Oct 2019AY 2010-11Dismissed

The Tribunal held that since the Section 263 order was quashed, the assessment based on it lacked legal basis and any consequent additions were deleted. Regarding penalty appeals, the Tribunal upheld the CIT(Appeals)'s relief under Section 273B, finding reasonable cause for delayed return filing.

ASSISTATN COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR vs SHRI MAHESH GUPTA, NAGPUR

ITA 224/NAG/2018[2009-10]Status: Disposed15 Oct 2019AY 2009-10Dismissed

The Tribunal held that since the Section 263 order was quashed, the assessment based on it lacked legal basis and any consequent additions were deleted. Regarding penalty appeals, the Tribunal upheld the CIT(Appeals)'s relief under Section 273B, finding reasonable cause for delayed return filing.

DY. C.I.T. CIR-.1, NAGPUR vs ENESTEE ENGINEERING LTD, NAGPUR

ITA 338/NAG/2016[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-2(2), NAGPUR vs M/S. TEJPAL SINGH ARORA (HUF), NAGPUR

ITA 199/NAG/2017[2012-13]Status: Disposed15 Oct 2019AY 2012-13Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

I.T.O. WARD -3, AKOLA vs M/S SAMRUDDHI DEVELOPERS, AKOLA

ITA 535/NAG/2016[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ITO, WARD-4, AMARAVATI vs SMT. ISHA VAIBHAV SOMAIYA, AMARAVATI

ITA 128/NAG/2017[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DCIT,CIRCLE-1,NAGPUR, NAGPUR vs M/S HINDUSTAN BUILDERS, NAGPUR

ITA 226/NAG/2017[2007-2008]Status: Disposed15 Oct 2019AY 2007-2008Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

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

ITA 68/NAG/2017[2012-13]Status: Disposed15 Oct 2019AY 2012-13Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY. CIT, AMRAVATI CIRCLE, AMARAVATI vs M/S BHARAT RAIL AUTOMATION PVT. LTD., AMARAVATI

ITA 95/NAG/2017[2012-13]Status: Disposed15 Oct 2019AY 2012-13Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

INCOME TAX OFFICER (EXEMPTIONS)-1, NAGPUR vs M/S SHRI GIRIRAJSHARANJI SHRI BALKRISHNLALJI MANDIR, NAGPUR

ITA 244/NAG/2018[2011-12]Status: Disposed15 Oct 2019AY 2011-12Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

I.T.O. WARD -2(4), NAGPUR vs SHRI SHABBIR HUSSAIN TAHIR ALI, NAGPUR

ITA 302/NAG/2016[2007-08]Status: Disposed15 Oct 2019AY 2007-08Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY. C.I.T. CENTRAL CIR.-AKOLA, NAGPUR vs SHRI DAMODAR T. DANDALE,

ITA 482/NAG/2016[2008-09]Status: Disposed15 Oct 2019AY 2008-09Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

A.C.I.T.AKOLA CIR., AKOLA vs SHRI MADHUSUDAN MUGTULAL AGRAWAL, KHAMGAON

ITA 133/NAG/2017[2013-14]Status: Disposed15 Oct 2019AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

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

ITA 72/NAG/2017[2008-09]Status: Disposed15 Oct 2019AY 2008-09Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE ( EXEMTIPION ), NAGPUR vs M/S JAI MAHAKALI SHIKSHAN SANSTHA BAPUCHIWADI, WARDHA

ITA 105/NAG/2018[2012-2013]Status: Disposed15 Oct 2019AY 2012-2013Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

ASSISTANT COMMISSIONER OF INOCME TAX, WARDHA CIRCLE, WARDHA vs SHRI JAGDISH SADHURAM JOTWANI, WARDHA

ITA 245/NAG/2018[2014-15]Status: Disposed15 Oct 2019AY 2014-15Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

INCOME TAX OFFICE, NAGPUR vs M/S. BERAR FINANCE LIMITED, NAGPUR

ITA 372/NAG/2017[2014-15]Status: Disposed15 Oct 2019AY 2014-15Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY.C.I.T. AMRAVATI CIRCLE, AMRAVATI vs M/S JIJAJU COMMERCIAL CO OP. BANK LTD, AMARAVATI

ITA 238/NAG/2018[2014-15]Status: Disposed15 Oct 2019AY 2014-15Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

DY. C.I.T. CENTRAL CIR.-1(2), NAGPUR vs M/S BULDHANA URBAN CO-OP CREDIT SOCIETY LTD., BULDHANA

ITA 296/NAG/2016[2008-09]Status: Disposed15 Oct 2019AY 2008-09Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.

SHRI SAMEER M AGRAWAL, NAGPUR vs INCOME TAX OFFICER, WARD 2(1), NAGPUR

ITA 217/NAG/2018[2003-04]Status: Disposed15 Oct 2019AY 2003-04Dismissed

The Tribunal dismissed the appeals filed by the Revenue. This was based on the fact that the tax effect involved in these appeals was below the enhanced monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.