ITAT Pune Judgments — July 2018

INCOME TAX OFFICER vs DASHRATH VITHOBA WAGASKAR, NASHIK

ITA 241/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs JASPALSINGH S. VASIR, PUNE

ITA 491/PUN/2017[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs SMT. ARCHANA SAMEER NIKAM, PUNE

ITA 645/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX, KOLHAPUR vs M/S. SHREEM CONSTRUCTION, KOLHAPUR

ITA 876/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs SMT. INDERJEET KAUR MAINI, PUNE

ITA 425/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX vs RATANCHAND SHAH SAHAKARI BANK LTD., SOLAPUR

ITA 1420/PUN/2016[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that accrued interest on NPAs is not taxable in the hands of the assessee, following the Bombay High Court's decision. The issue of amortization of premium on investments was also decided in favour of the assessee based on previous tribunal rulings.

INCOME TAX OFFICER, PUNE vs SAMEER UTTAMRAO NIKAM, PUNE

ITA 647/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX vs M/S. SUZLON ENERGY LTD., PUNE

ITA 2397/PUN/2016[2014-15 (26Q / Qrt. 1)]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular dated 11.07.2018, which revised monetary limits for filing appeals. Therefore, the appeals were deemed withdrawn or not pressed.

DEPUTY COMMISSIONER OF INCOME-TAX vs M/S. SUZLON ENERGY LTD., PUNE

ITA 2394/PUN/2016[2013-14 (26Q / Qrt. 2)]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX vs DINESH A. PAREKH, SANGLI

ITA 2571/PUN/2016[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals were deemed to be withdrawn/not pressed as their filing contravened the CBDT Circular regarding monetary limits for filing appeals. The Revenue was granted liberty to approach for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX, SANGLI vs JSONS FOUNDRY PVT. LTD., SANGLI

ITA 1362/PUN/2017[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX, SANGLI vs JSONS FOUNDRY PVT. LTD., SANGLI

ITA 1361/PUN/2017[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX vs VIPUL VIJAY CHOPDA, PUNE

ITA 145/PUN/2017[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11, PUNE vs KANTILAL HASTIMAL SANCHETI, PUNE

ITA 1465/PUN/2017[2014-15]Status: Disposed27 Jul 2018AY 2014-15Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME-TAX OFFICER, JALGAON vs SACHIN NAGINCHAND CHORDIYA, JALGAON

ITA 1399/PUN/2017[2010-11]Status: Disposed27 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular regarding monetary limits for filing appeals. The Revenue was granted liberty to approach for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX vs GIRISH MADHUKAR RATHI, PUNE

ITA 143/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was granted liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 4, PUNE vs PRA REALTY INDIA PRIVATE LIMITED, PUNE

ITA 1768/PUN/2017[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3, PUNE vs SUNIL SHIVAJIRAO BHOSALE, PUNE

ITA 1772/PUN/2017[2010-11]Status: Disposed27 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was granted liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6, PUNE vs SCHRADER DUCAN LTD, WEST MUMBAI

ITA 1762/PUN/2017[2010-11]Status: Disposed27 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs BHAIRAVNATH MULTI STATE CO.OP. CREDIT SOCIETY LTD., SATARA

ITA 175/PUN/2017[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs SHANKAR GANPAT PANASKAR, NASHIK

ITA 207/PUN/2017[2010-11]Status: Disposed27 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME TAX vs M/S. AVEE BROILERS, NASHIK

ITA 213/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs SURYAKANT MAGAN NERE, NASHIK

ITA 202/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs M/S. KANAKDHARA STEEL RE-ROLLING MILLS, JALNA

ITA 41/PUN/2017[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs CHHAGAN KHANDERAO MATALE, NASHIK

ITA 52/PUN/2017[2010-11]Status: Disposed27 Jul 2018AY 2010-11Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX, PUNE vs MARUTI NIVRUTI NAVALE,(BIGGER HUF), PUNE

ITA 583/PUN/2017[N.A]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed due to being filed in contravention of the CBDT Circular. The Revenue was given liberty to approach for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs SMT. LATA U. NIKAM, PUNE

ITA 643/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, OSMANABAD vs M/S. SPN ROADS INFRASTRUCTURE PVT.LTD, OSMANABAD

ITA 527/PUN/2017[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs SMT. RIMA GHOSH, PUNE

ITA 598/PUN/2017[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs SMT. KRANTI AJAY NIKAM, PUNE

ITA 556/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER vs DHARMARAJ R. PATIL, RAIGAD

ITA 78/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs SACHIN UTTAMRAO NIKAM, PUNE

ITA 648/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were deemed to be withdrawn/not pressed as their filing contravened the CBDT Circular regarding monetary limits for filing appeals. The Revenue was granted liberty to approach for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX vs LOKMANGAL CO-OP. BANK LTD., SOLAPUR

ITA 1422/PUN/2016[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that accrued interest on NPAs is not taxable in the hands of the assessee, following the Bombay High Court's decision. The issue of amortization of premium on investments was also decided in favour of the assessee based on previous tribunal rulings.

ASSISTANT COMMISSIONER OF INCOME-TAX vs BELA VISHNU GUJRATHI, NASHIK

ITA 1911/PUN/2016[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed due to being filed in contravention of the CBDT Circular. The Revenue was granted liberty to approach for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX vs VISHNU VITHALDAS GUJRATHI, NASHIK

ITA 1912/PUN/2016[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed due to being in contravention of the CBDT Circular regarding monetary limits for filing appeals. The Revenue was given liberty to approach for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX vs M/S. SUZLON ENERGY LTD., PUNE

ITA 2393/PUN/2016[2013-14 (26Q / Qrt. 1)]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX vs M/S. SUZLON ENERGY LTD., PUNE

ITA 2398/PUN/2016[2014-15 (26Q / Qrt. 2)]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were to be deemed withdrawn or not pressed due to contravention of the CBDT Circular regarding monetary limits for filing appeals. The Revenue was granted liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX vs M/S. SUZLON ENERGY LTD., PUNE

ITA 2396/PUN/2016[2013-14 (26Q / Qrt. 4)]Status: Disposed27 Jul 2018Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX vs DHARAMVIR SAMBHAJI URBAN CO-OP BANK LTD, PUNE

ITA 2651/PUN/2016[2012-13]Status: Disposed27 Jul 2018AY 2012-13Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX vs SATYANARAYAN RAMSWAROOP AGARWAL, PUNE

ITA 2668/PUN/2016[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX vs M/S. CREDIT POINTE SERVICES PVT.LTD, PUNE

ITA 2761/PUN/2016[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were to be deemed withdrawn or not pressed due to being filed in contravention of the CBDT Circular. The Revenue was permitted to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME TAX vs APOORVA PATNI, PUNE

ITA 2923/PUN/2016[2013-14]Status: Disposed27 Jul 2018AY 2013-14Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

SATISH LACKAMICHAND AGARWAL,PUNE vs INCOME-TAX OFFICER,

ITA 930/PUN/2016[2010-11]Status: Disposed27 Jul 2018AY 2010-11Remanded

The Tribunal found that the CIT(A) failed to provide a reasonable opportunity of hearing to the assessee due to miscommunication regarding the address. Therefore, the matter was restored to the CIT(A) for a fresh hearing.

DEPUTY COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR vs ASHOK SAHKARI SAKHAR KARKHANA LIMITED, AHMEDNAGAR

ITA 1473/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME TAX OFFICER, PUNE vs UTTAMRAO HARIBHAU NIKAM, PUNE

ITA 646/PUN/2017[2008-09]Status: Disposed27 Jul 2018AY 2008-09Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed due to being filed in contravention of the CBDT Circular. The Revenue was granted liberty to approach for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX, PUNE vs M/S. EAGLE FLASKS INDUSTRIES LTD., PUNE

ITA 935/PUN/2017[1997-98]Status: Disposed27 Jul 2018AY 1997-98Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

ASSISTANT COMMISSIONER OF INCOME-TAX vs M'S. PIYUSH ENTERPRISES, AURANGABAD

ITA 2216/PUN/2016[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

DEPUTY COMMISSIONER OF INCOME-TAX vs AESSEAL INDIA PVT. LTD., PUNE

ITA 2234/PUN/2016[2009-10]Status: Disposed27 Jul 2018AY 2009-10Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME-TAX OFFICER vs M/S. R.L. GOLD PRIVATE LTD.,

ITA 2472/PUN/2016[2011-12]Status: Disposed27 Jul 2018AY 2011-12Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME-TAX OFFICER vs SHRI BALASAHEB SADASHIV NIKAM, PUNE

ITA 2504/PUN/2016[2007-08]Status: Disposed27 Jul 2018AY 2007-08Dismissed

The Tribunal held that the appeals were filed in contravention of the CBDT Circular and were therefore deemed withdrawn or not pressed. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.