ITAT Pune Judgments — August 2018

INCOME-TAX OFFICER, WARD - 1(1), SANGLI vs SMT. NILIMA BHALCHANDRA PATIL, SANGLI

ITA 3049/PUN/2017[2014-15]Status: Disposed1 Aug 2018AY 2014-15Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 7, PUNE vs M/S. AUM HOUSING, PUNE

ITA 2289/PUN/2017[2011-12]Status: Disposed1 Aug 2018AY 2011-12Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE, AHMEDNAGAR vs KAILASH TATYARAM SHINDE, AHMEDNAGAR

ITA 2872/PUN/2017[2014-15]Status: Disposed1 Aug 2018AY 2014-15Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 6, PUNE vs SHREE ASHTVINAYAK GLASS PVT.LTD, PUNE

ITA 2429/PUN/2017[2013-14]Status: Disposed1 Aug 2018AY 2013-14Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

INCOME-TAX OFFICER, WARD - 1(4), JALGAON vs M/S. SHRI SANT DNYANESHWAR NAGARI SAHAKARI PATSANSTHA, JALGAON

ITA 2100/PUN/2017[2010-11]Status: Disposed1 Aug 2018AY 2010-11Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, NASHIK vs SAMARTH ARCADES PVT.LTD, NASHIK

ITA 2098/PUN/2017[2013-14]Status: Disposed1 Aug 2018AY 2013-14Dismissed

The Tribunal held that the appeals were deemed to be withdrawn or not pressed as their filing contravened the CBDT Circular.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

INCOME-TAX OFFICER, WARD - 6(3), PUNE vs RAHUL RAMESH JORI, PUNE

ITA 1502/PUN/2017[2010-11]Status: Disposed1 Aug 2018AY 2010-11Dismissed

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

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, NASHIK vs VILAS RASIKLAL SHAH, NASHIK

ITA 2351/PUN/2017[2014-15]Status: Disposed1 Aug 2018AY 2014-15Dismissed

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

INCOME-TAX OFFICER, WARD - 1, BEED vs DHANASHRI BIGARSHETI NAGARI SAHKARI PAT SANSTHA LIMITED, BEED

ITA 1637/PUN/2017[2014-15]Status: Disposed1 Aug 2018AY 2014-15Dismissed

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

DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE vs M/S. MY CAR PUNE PRIVATE LIMITED, PUNE

ITA 2599/PUN/2017[2012-13]Status: Disposed1 Aug 2018AY 2012-13Dismissed

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

INCOME-TAX OFFICER, WARD - 5(1), PUNE vs AJIT LALCHAND LUNAWAT, PUNE

ITA 2511/PUN/2017[2013-14]Status: Disposed1 Aug 2018AY 2013-14Dismissed

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

INCOME-TAX OFFICER, (EXEMPTIONS) WARD - 1, PUNE vs AGAMODHARAK DEVARDHI JAIN, PUNE

ITA 2440/PUN/2017[2011-12]Status: Disposed1 Aug 2018AY 2011-12Dismissed

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

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE, ICHALKRANJI vs ASHOK CHANNAPPA BHASME, KOLHAPUR

ITA 2414/PUN/2017[2001-02]Status: Disposed1 Aug 2018AY 2001-02Dismissed

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

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2, KOLHAPUR vs KOLHAPUR MOTOR MALAK SANGH LTD, KOLHAPUR

ITA 2346/PUN/2017[1997-98]Status: Disposed1 Aug 2018AY 1997-98Dismissed

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

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 1, JALGAON vs MANISH ISHWARLAL JAIN, JALGAON

ITA 2101/PUN/2017[2013-14]Status: Disposed1 Aug 2018AY 2013-14Dismissed

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

PUDUMJEE PULP & PAPER MILLS LTD.,PUNE vs ASSISTANT COMMISSIONER OF INCOME-TAX,

ITA 2142/PUN/2016[2009-10]Status: Disposed1 Aug 2018AY 2009-10Allowed

The Tribunal held that since the AO allowed normal depreciation on the capitalized sundry expenses, the assessee was also eligible for additional depreciation. The denial of additional depreciation by the lower authorities was deemed unsustainable.

ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 11, PUNE vs IGNIFY SOFTWARE PRIVATE LIMITED, PUNE

ITA 1471/PUN/2017[2008-09]Status: Disposed1 Aug 2018AY 2008-09Dismissed

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

ASSISTANT COMMISSIONER OF INCOME-TAX, ICHALKRANJI CIRCLE, ICHALKRANJI vs ASHOK CHANNAPPA BHASME, KOLHAPUR

ITA 2412/PUN/2017[1998-99]Status: Disposed1 Aug 2018AY 1998-99Dismissed

The Tribunal held that the appeals were deemed to be withdrawn/not pressed as their filing was in contravention of the CBDT Circular. The Revenue was given liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME-TAX OFFICER, WARD - 5(4), PUNE vs VIJAY MAHADEO GUJAR, PUNE

ITA 2469/PUN/2017[2011-12]Status: Disposed1 Aug 2018AY 2011-12Dismissed

The Tribunal decided 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 granted liberty to approach the Tribunal for re-institution if exceptions applied.

INCOME-TAX OFFICER,(EXEMPTIONS), WARD -1, PUNE vs SHREE MEDICAL FOUNDATION, PUNE

ITA 2531/PUN/2017[2008-09]Status: Disposed1 Aug 2018AY 2008-09Dismissed

The Tribunal decided 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.