ITAT Panaji Judgments — February 2022

THE INCOME TAX OFFICER, WARD - 1, NIPANI vs SHRI ARIHANT CREDIT SOUHARD SAHAKARI LIMITED, BELGAVI

ITA 92/PAN/2018[2008-09]Status: Disposed25 Feb 2022AY 2008-09Dismissed

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, without going into the merits of the case. However, liberty was granted to the Revenue to revive the appeals by filing a Miscellaneous Application.

THE INCOME TAX OFFICER, WARD - 1, NIPANI vs SHRI ARIHANT CREDIT SOUHARD SAHAKARI LIMITED, BELGAVI

ITA 93/PAN/2018[2009-10]Status: Disposed25 Feb 2022AY 2009-10Dismissed

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, without going into the merits of the case. However, liberty was granted to the Revenue to revive the appeals by filing a Miscellaneous Application.

THE INCOME TAX OFFICER, WARD - 1, NIPANI vs SHRI ARIHANT CREDIT SOUHARD SAHAKARI LIMITED, BELGAVI

ITA 97/PAN/2018[2013-14]Status: Disposed25 Feb 2022AY 2013-14Dismissed

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, without going into the merits of the case. However, liberty was granted to the Revenue to revive the appeals by filing a Miscellaneous Application.

THE INCOME TAX OFFICER, WARD - 1, NIPANI vs SHRI ARIHANT CREDIT SOUHARD SAHAKARI LIMITED, BELGAVI

ITA 96/PAN/2018[2012-13]Status: Disposed25 Feb 2022AY 2012-13Dismissed

The Tribunal dismissed the appeals filed by the Revenue due to low tax effect, without going into the merits of the case. However, liberty was granted to the Revenue to revive the appeals by filing a Miscellaneous Application.

VIDYA SAGAR ALPSANKHYATAR SHAIKSHANIK SAMSTHE,BELGAUM vs THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 2, BELGAUM

ITA 362/PAN/2018[2009-10]Status: Disposed23 Feb 2022AY 2009-10Dismissed

The Tribunal dismissed the appeal as withdrawn, subject to the assessee's liberty to revive it if the Vivad se Vishwas scheme resolution fails.

SHRI MALLIKARJUN CREDIT SOUHARDA SAHAKARI LIMITED,BELGAVI vs ITO, WARD - 1, NIPANI

ITA 263/PAN/2019[2010-11]Status: Disposed23 Feb 2022AY 2010-11Dismissed

The tribunal dismissed the appeals as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas scheme, the assessee can revive the appeals.

SHRI MALLIKARJUN CREDIT SOUHARDA SAHAKARI LIMITED,BELGAVI vs ITO, WARD - 1, NIPANI

ITA 264/PAN/2019[2016-17]Status: Disposed23 Feb 2022AY 2016-17Dismissed

The tribunal dismissed the appeals as withdrawn, subject to the condition that if the matter is not resolved under the Vivad se Vishwas scheme, the assessee can revive the appeals.

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BALLARI., BELLARY vs SHRI NAGAPP D. WADDAR., RAICHUR

ITA 129/PAN/2017[2011-12]Status: Heard23 Feb 2022AY 2011-12Dismissed

The Tribunal noted that the assessee had filed an application under the Vivad se Vishwas scheme and Form 5 had been issued. The Revenue did not controvert this position.

M/S S KANTILAL & CO. PVT. LTD,PANAJI vs ACIT, CIRCLE - 1, MARGAO

ITA 214/PAN/2018[2008-09]Status: Disposed23 Feb 2022AY 2008-09Dismissed

The Tribunal dismissed the appeal as withdrawn, based on the assessee's application to withdraw the appeal due to the Vivad se Vishwas settlement. The assessee was granted liberty to revive the appeal if the scheme resolution failed.

M/S CHOWGULE BROTHERS PVT. LTD.,MORMUGAO vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, MARGAO

ITA 359/PAN/2018[2008-09]Status: Disposed23 Feb 2022AY 2008-09Dismissed

The Tribunal dismissed the appeal as withdrawn, subject to the assessee's liberty to revive it if the Vivad se Vishwas scheme resolution fails.

SANTOBARAO DESAI EDUCATIONAL SOCIETY,PONDA vs CIT(EXEMPTION), BANGALURU

ITA 9/PAN/2018[80G]Status: Disposed22 Feb 2022Dismissed

The assessee filed an application for withdrawal of the appeal without citing any reasons. The Revenue had no objection to the withdrawal. The Tribunal allowed the appeal for withdrawal.

ITO, WARD - 2(3), BELGAVI vs SHRI RAFIQ M PATWEGAR, BELGAVI

ITA 382/PAN/2017[2009-10]Status: Disposed21 Feb 2022AY 2009-10Dismissed

The Tribunal noted that the CBDT has set a monetary limit for filing appeals before the ITAT. As the tax effect in this case was below the prescribed limit, the appeal was dismissed.