Income tax Officer, Pune vs Smt. Kranti Ajay Nikam, Pune

आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ए” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS.

SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM Sl.

No.

ITA Number Name of Appellant Name of Respondent Asst.

Year 1 1911/PUN/2016 The Asst.

Commissioner of Income Tax, Circle-1, Nashik.

Bela V.

Gujrathi Prop.

Vijaya Trading Co., Shop No.3, Datta Bhawan, N.D.

Patel Road, Nashik – 422002 PAN:ADOPG5992L 2011-12 2 1912/PUN/2016 The Asst.

Vishnu V.

Unique Enterprises, Shop No.

3, Datta Bhawan, N D Patel Road, Nashik-422 002 PAN :AAUPG2987Q 2009-10 3 1968/PUN/2016 The Income Tax Officer, Ward 2(1), Nashik Shri Punit Ajit Sanklecha 11, City Plaza, Opp.

Kalika Mandir, Old Agra Road, Nashik-422 002 PAN : AYRPS1336G 2008-09 4 1973/PUN/2016 The Income Tax Officer, Ward 2(1), Nashik Shri Tushar Vijay Sanklecha 11, City Plaza, Opp.

Kalika Mandir, Old Agra Road, Nashik-422 002 PAN : AYRPS1335F 2008-09 5 2072/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-1(1), Pune.

Avesta Computers P.

Ltd., Kapil Complex, Baner Road, Baner, Pune-411 045, PAN : AABCA4736F 2010-11 6 2216/PUN/2016 The Asst.

Commissioner of Income Tax, Circle-3, Aurangabad M/s.

Piyush Enterprises, Plot No.81, Jaivishwabharati Colony, Garkherda Road, Aurangabad-431 003, PAN :AAEFP6761D 2009-10 7-8 2234/PUN/2016 & 2235/PUN/2016 The Dy.

Aesseal India Pvt.

Ltd.

Gat No.

85, A/p Varve, Tal Bhor, Pune-412205 PAN : AAECA1690F 2009-10 2010-11 9-19 2391/PUN/2016 To 2401/PUN/2016 The Dy.

Commissioner of Income Tax (TDS), Pune Sulzon Energy Ltd.

One Earth, Opp.

Magarpatta City, Hadapsar, Pune-411 028 PAN : AADCS0472N 2012-13 (26Q-Q3) 2012-13 (26Q-Q4) 2013-14 (26Q-Q1) 2013-14 (26Q-Q2) 2013-14 (26Q-Q3) 2013-14 (26Q-Q4) 2014-15 (26Q-Q1) 2014-15 (26Q-Q2) 2014-15 (26Q-Q3) 2014-15 (26Q-Q4) 2015-16 (26Q-Q1) 20 2418/PUN/2016 The Dy.

16 The Dy.

Commissioner of Income Tax, Circle-3, Pune Smt.

Nilima V.

Divekar 820/8, Flat No.6, Geet Govind Apartment, Erandwane, Pune-4, PAN :AAIPD6905H 2012-13 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 2 21 2422/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-3, Pune Shri Shamkant Keshav Kotkar, Flat No.1, Prabhat Road, Erandwane, Pune-411004.

PAN : ABEPK3581D 2009-10 22 2426/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-3, Pune.

Shri Milind G.

Bhole 1134/1, Satyaprakash Shivajinagar, Pune-411016.

PAN :ABAPB1615R 2012-13 23- 24 2430/PUN/2016 & 2431/PUN/2016 The Asst.

Commissioner of Income Tax, Ichalkaranji Circle, Ichalkaranji.

Shri Shivaji Anandrao Powar, A/p Toap , Tal.

Hatkalangale, Dist.

Kolhapur PAN : AHZPP0195M 2011-12 & 2008-09 25 2472/PUN/2016 The Income Tax Officer, Ward-1(2), Jalgaon.

M/s.

R.L.

Gold P.

169, Balaji Peth, Jalgaon-425 001 PAN : AABCG5201D 2011-12 26 2504/PUN/2016 The Income Tax Officer, Ward-2(3), Pune Shri Balasaheb Sadashiv Nikam, S.

68/2, Chandrama Bunglow, Sangamwade, Kirkee, Pune-411 003 PAN : ACYPN8839L 2007-08 27 2505/PUN/2016 The Income Tax Officer, Ward-2(3), Pune Smt.

Radhika B.

Nikam S.

68/2, Chandrama Bunglow, Sangamwade, Kirkee, Pune-411 003 PAN : AERPN4159A 2007-08 28- 29 2535/PUN/2016 & 2536/PUN/2016 The Income Tax Officer, Ward-1(4), Kolhapur Shri Mallikarjun Chanbasappa Nadagadalli Porp. of M/s.

Amrut Wines Gadhinglaj, Kolhapur, PAN : AAIPN2304E 2009-10 2010-11 30 2547/PUN/2016 The Dy.

Clover Technologies P.Ltd., No.5, Galaxy Society, 245, Boat Club Road, Pune-411001 PAN : AAACC7231Q 2011-12 31 2571/PUN/2016 The Asst.

Commissioner of Income Tax, Circle-1, Sangli Shri Dinesh A Parekh Prop.

Unnati Enterprises, Ganpati Peth, Sangli-416416 PAN : ABHPP9521F 2012-13 32 2651/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-8, Pune.

Dharamvir Sambhaji Urban Co-Op Bank Ltd.

Bank Ltd.

251, Sharma Building, Mumbai-Pune Road, Kasarwadi, Pune-411 034 PAN : AAAAD2878G 2012-13 33 2668/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-14, Pune.

Satyanarayan Ramswaroop Agarwal Plot No.

15,Geet Swaroop, Kanifnath Society, Hadapsar, Pune-411028 PAN : AAPPA6151M 2011-12 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 3 34 2735/PUN/2016 The Asst.

Commissioner of Income Tax, Circle-2, Kolhapur M/s.

Preetam Enterprises, 1325/91, Shivaji Udyam Nagar, Kolhapur PAN: AACFP2436P 2011-12 35 2753/PUN/2016 The Asst.

Commissioner of Income Tax, Central Circle-2(1), Pune.

M/s.Vikram Developers & Promoters, 19, Shrikrishna Heights, Ganeshkhind Road, Shivaji Nagar, Pune-411 005 PAN :AAGFV4298R 2012-13 36 2761/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-1(1), Pune M/s.

Credit Pointe Services P.Ltd, Office 1B, 1st Floor, The Cerebrum , IT Park, Kalyaninagar, Pune-411014 PAN : AACCC7203N 2009-10 37 2845/PUN/2016 The Asst.

Auto Cars Adalat Road, Aurangabad-431 005 PAN : AAJFA3181B 2012-13 38 2923/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-7, Pune Shri Apoorva Patni S No.

1 A, Irani Market Compound, Yerwada, Pune-411 006 PAN :AGUPP5918J 2013-14 39 2924/PUN/2016 The Dy.

Commissioner of Income Tax, Circle-7, Pune Mrs.

Sadhana Patni S No.

1 A, Irani Market Compound, Yerwada, Pune-411 006 PAN :AAUPP2868H 2013-14 40 2979/PUN/2016 The Asst.

Bhima Riddhi Infotainment P.Ltd, 446, Kailash Tower, 3rd Floor, Station Road, Kolhapur-416 001 PAN : AADCB3933D 2013-14 41 41/PUN/2017 The Income Tax Officer, Ward 1, Jalna M/s.

Kanakdhara Steel Re- rolling Mills, Plot No.F-24, Phase-II, Addl.MIDC Area, Jalna PAN:AAIFK9449B 2011-12 42 52/PUN/2017 The Income Tax Officer, Ward 1(4), Nashik Shri Chhagan K.

Matale, Matale Niwas, Makhmalabad, Naka, Panchvati, Nashik-422003 PAN: BIFPM8937C 2010-11 43 78/PUN/2017 The Income Tax Officer, Ward 3, Panvel Shri Dharamraj R. aramraj R.

Patil, H.No-217, Nagaon, ONGC Gate No.2, Uran, Raigad-400702 PAN:ALFPP6271N 2008-09 44 102/PUN/2017 The Dy.

Commissioner of Income Tax, Circle-7, Pune Shri Arihant G.

Patni S.No.1A Irani Market Compound, Yerwada, Pune-411006 PAN:AGUPP5917H 2013-14 45 118/PUN/2017 The Income Tax Officer, Ward 11(1), Pune M/s.

Hotel Surya Pvt.

Ltd., 1202/3, Apte Road, Shivajinagar, Near Mahatma Phule Museum, Pune-411004 PAN:AAACH6199L 2008-09 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 4 46 143/PUN/2017 The Dy.

Commissioner of Income Tax, Circle-6, Pune Shri Girish M.

Rathi Flat No.401, Sankruti Vrundavan, 1312, Shukrawar Peth, Pune-411002 PAN:AAZPR9237R 2013-14 47 145/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-2, Pune Shri Vipul V.

Chopda C/o KTA Spindle Toolongs, 246/9, Hinjewadi, Mulshi, Pune – 411057 PAN:AAQPC2436E 2009-10 48 175/PUN/2017 The Income Tax Officer, Ward 3, Satara, Shri Bhairavnath Multi State Co-Op Credit Society Ltd., 48, Laxmi Nagar, Deccan Chowk, Phaltan, Dist.

Satara-415523 PAN: AAEAS8344J 2011-12 49 202/PUN/2017 The Income Tax Officer, Ward 2(3), Nashik Shri Suryakant Magan Nere Plot No.24, Surya Chhaya, Flat No.1, Nere Park, Yeshvant Co-op.Society, College Road, Nashik–422005 PAN: AAHPN8285B 2013-14 50- 52 206/PUN/2017 To 208/PUN/2017 The Income Tax Officer, Ward 2(2), Nashik Shri Shankar G Panaskar Prop.

M/s.Sajeda Electrical Industries, Plot No.368/2, Jagannath Bhadure Mala, Old Ambad Road, Satpur, Nashik – 422007 PAN: AJIPP8751G 2009-10 2010-11 2011-12 53 213/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 1, Nashik M/s.

Avee Broilers Gat No.404, Sogras, Tal.

Chandwad, Nashik-422102 PAN:AAGFA6131N 2013-14 54 215/PUN/2017 The Asst.

Hotel Woodland P.

Ltd., 1st Floor, Wani House, New Mumbai Agra Road, Nashik-422001 PAN:AAACH5758F 2013-14 55 241/PUN/2017 The Income Tax Officer, Ward 1(4), Nashik Shri Dashrath V.

Wagaskar Flat No. r Flat No.4 & 5, Anand Kunj Apartment, Old Gangapur Road, Nashik-422005 PAN: AAMPW5276G 2013-14 56 397/PUN/2017 The Dy.

Commissioner of Income Tax, Circle 7, Pune M/s.

Aaiji Surobhi Group 201, Runwal Group, Sadhu Vaswani Chowk, Camp, Pune-411001 PAN:AAAAA4551B 2012-13 57 425/PUN/2017 The Dy.

Commissioner of Income Tax, Circle 7, Pune Smt.

Inderjeet K.

Maini Gat No.2347, Off Nagar Road, Wagholi, Tal.

Haveli, Pune-412207 PAN: AAWPM9155C 2013-14 58 429/PUN/2017 The Income Tax Officer, Ward 1(2), Pune Baif Agro & Bio Technology Pvt.

Ltd., BAIF Campus, Dr.

Manibhai Desai Nagar, Warje, Pune-411058 PAN:AAECB2256L 2013-14 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 5 59 453/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 11, Pune Dr.

Rajiv M Raut 46, Hermes Heritage Co- op.

Society, Nagar Road, Pune-411001 PAN: AAZPR8018G 2009-10 60 491/PUN/2017 The Dy.

Commissioner of Income Tax, Circle 8, Pune Shri Jaspalsingh S.

Vasir Plot No.70/1, S Block, MIDC, Bhosari, Pune-411026 PAN:AAIPV4775B 2011-12 61 509/PUN/2017 The Income Tax Officer, Ward 1(1), Kolhapur Shri Abhay N.

Potdar 505, D-Ward, Gangavesh, Kolhapur-416012 PAN:AAUPP7107P 2010-11 62 527/PUN/2017 The Income Tax Officer, Ward Osmanabad M/s.

SPN Roads Infrastructure P.Ltd, Shop No.7, Kohinoor Plaza, MIDC Road, Anand Nagar, Osmanabad-413501 PAN : AAJCS6048J 2013-14 63 556/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt Kranti Ajay Nikam S.No.

68/2, Sangamwadi, Khadki, Pune-411 003 PAN : AESPN7328A 2008-09 64 583/PUN/2017 The Dy.

Commissioner of Income Tax, Central Circle 2(2), Pune Shri Maruti N.

Navale (Bigger HUF), Sinhgad Technical Education Society, Vadgaon Campus, Vadgaon (Buddruk), Off Sinhgad Road, Pune-411041 PAN :AAEHN1259C 65 598/PUN/2017 The Income Tax Officer, Ward 2(1), Pune Smt.

Rima Ghosh Flat No.

202, Geeta Ganga Co-op Housing Society, S No.

241/1, Near Medipoint Hospital, Baner, Pune-411 007.

PAN :AHPPG2237B 2011-12 66 643/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt Lata U.

No. kam S.

68/2, Sangamwadi, Khadki, Pune-411003 PAN :AEVPN3333G 2008-09 67 644/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt Reshma S.

68/2, Sangamwadi, Khadki, Pune-411003 PAN : AESPN5144C 2008-09 68 645/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt.Archana S.

68/2, Sangamwadi, Khadki, Pune-411003 PAN : AESPN7251C 2008-09 69 646/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Uttamrao H.

Nikam, S.

68/2, Sangamwadi, Khadki, Pune-411003 PAN : AESPN0709F 2008-09 70 647/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Sameer U.

68/2, Sangamwadi, Khadki, Pune-411003 PAN : AESPN0710Q 2008-09 71 648/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Sachin U.

68/2, Sangamwadi, Khadki, Pune-411003 PAN : AESPN0727R 2008-09 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 6 72 788/PUN/2017 The Income Tax Officer, Ward 2(1), Nashik M/s.

Sangam Trading Company, Flat No.3, Indiraj Housing Company, CIDCO, Nashik-422009 PAN: ABNFS7100B 2010-11 73- 74 875/PUN/2017 & 876/PUN/2017 The Asst.

Commissioner of Income Tax, Central Circle, Kolhapur M/s.

Shreem Construction, Gat No.315/1, Chatrapati Shahu Industrial Estate, Shirol, Dist.

Kolhapur-416103 PAN: ABAFS6064P 2007-08 2008-09 75 935/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-8, Pune M/s.

Eagle Flasks Industries Ltd., 4th Floor, Parmar Gallery, Shivarkar Road, Wanowrie, Pune-411047 PAN:AAACE4197H 1997-98 76 1061/PUN/2017 The Dy.

Commissioner of Income Tax, Circle-3, Pune M/s.

Omkar Associates 2, Trupti Apartment, Bhandarkar Road, Pune-411004 PAN:AABFO2496B 2008-09 77 1137/PUN/2017 The Dy.

Commissioner of Income Tax, Circle -3, Pune Shri Arvind P.

Zope 401, Ruturang Apartment, Vasudev Ashram Path, Erandwane, Pune-411 004 PAN :AAAPZ4474F 2013-14 78 1189/PUN/2017 The Dy.

17 The Dy.

Commissioner of Income Tax, Circle -8, Pune Dharamveer Sambhaji Co- Op Bank Ltd, Shivdarshan Complex,38, 1st Floor, Vinayaknagar, New Sangvi, Pune-411027, PAN :AAAAD2878G 2013-14 79 1191/PUN/2017 The Dy.

Commissioner of Income Tax, Circle -8, Pune.

Rajgurunagar Sahakari Bank Ltd., Rajgurunagar, Sashdi chowk, Tal.

Khed, Pune-410506 PAN : AAAAR0842E 2013-14 80 1220/PUN/2017 The Dy.

Commissioner of Income Tax, Circle -6, Pune M/s.

Mayfair Builders & Developers.

1027, New Nana Peth, Pune-411 002, PAN : AACFM1312R 2009-10 81 1265/PUN/2017 The Income Tax Officer, Ward-12 (4),Pune.

Vaibhav Metals, Gat No.2324, Priyanka Nagari, Wagholi, Pune-412207, PAN : AAFFV0525L 2012-13 82 1279/PUN/2017 The Dy.

Commissioner of Income Tax, Circle -7, Pune M/s Tranter India P.Ltd, Survey No.270/1/16, B-7 & 8, Anmol Pride, Pune-411045 PAN : AAFCA4598P 2012-13 83 1329/PUN/2017 The Income Tax Officer, Ward-12 (1), Pune.

Jadhav Associates, 1, Rahi Sakha Apts., Parvati, Pune-411030, PAN : AAAFJ8229Q 2011-12 84- 85 1361/PUN/2017 & 1362/PUN/2017 The Asst.Commissioner of Income Tax, Circle -1, Sangli Jsons Foundry P.Ltd, Plot No.G-13, MIDC, Kuwad Block, Kupwad, Tal.

Miraj, Sangli-416436, PAN : AAACJ6740K 2011-12 2012-13 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 7 86 1373/PUN/2017 The Asst.Commissioner of Income Tax, Circle -2, Pune M/s Avinash Construction, Abil House, 2, Range Hill corner, Ganesh Khind Road, Pune-411 007, PAN : AAEFA6358H 2009-10 87 1399/PUN/2017 The Income Tax Officer, Ward 1(1), Jalgaon Shri Sachin N.Chordiya 522-14, Shantinagar, Ganeshwadi, Jalgaon PAN: ADSPC4588J 2010-11 88 1465/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 11, Pune Kantilal Hastimal Sancheti, 16, Shivaji Nagar, Pune-411005 PAN:ARZPS1433K 2014-15 89 1473/PUN/2017 The Dy.

Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar Ashok SSK Ltd., A/p Ashok Nagar, Tal.

Shrirampur, Dist. pur, Dist.Ahmednagar-413713 PAN:AACCA3452B 2008-09 90 1475/PUN/2017 The Income Tax Officer, Ward 4, Ahmednagar Parner Taluka SSK Ltd., Devibhohire, Tal.

Parner, Dist.

Ahmednagar-414307 PAN:AAAAP0849B 2012-13 91- 92 1479/PUN/2017 & 1480/PUN/2017 The Dy.

Commissioner of Income Tax, Panvel Circle, Panvel Gorur Infra Projects P.

Ltd., 314, Shubham Complex, Matheran Road, Sector-11, New Panvel, Dist.

Raigad.

PAN:AADCG5519J 2011-12 2012-13 93 1663/PUN/2017 The Income Tax Officer, Circle-9, Pune Anand Co-Op Bank Ltd., 1944, ‘Sandesh’ Gokhale Park, Chapekar Chowk, Chinchwad, Pune – 411033 PAN: AAAAS6060P 2013-14 94 1740/PUN/2017 The Income Tax Officer, Ward 3(2), Pune Smt.

Babita S.

Pardesh, Row House No.6, Sadguru Housing Society, Senapati Bapat Road, Pune – 411016 PAN:AIEPP6148E 2013-14 95 1762/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 6, Pune Schrader Ducan Ltd., LBS Marg, Mumbai, West Mumbai-400080 PAN:AAACS0769H 2010-11 96 1768/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 4, Pune PRA Realty India P.Ltd., 401/402, 4th Floor, Nucleus Mall, 1 Church Road, Camp, Pune – 411001 PAN:AADCP7514N 2012-13 97 1772/PUN/2017 The Dy.

Commissioner of Income Tax, Circle 3, Pune Sunil S.

Bhosale 94-A, Sangita Smriti, N.T.

Wadi, Shivajinagar, Pune-5 PAN:ACMPB9480D 2010-11 98 1786/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 3, Aurangabad Ambejogai Peoples Co-op.

Bank Ltd., Raj Complex, Savarkar Nagar, Prashant Nagar, Ambejogai, Dist.-Beed.

PAN:AAAAA2883L 2014-15 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 8 99 1792/PUN/2017 The Asst.

Commissioner of Income Tax, Circle 2, Pune Smt.

Ashwini P.

Pawar Flat No.2, Anand Residency, Plot No.74/75, Aundh, Pune – 411007 PAN: ABPPT3927M 2013-14 100 1838/PUN/2017 The Dy.

Commissioner of Income Tax, Circle 3, Pune M/s.

Joshi Sweets Shop No.3, Kamala Park Society, Karve Nagar, Pune-411038 PAN: AADFJ4429M 2013-14 101 1849/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt.

Sunanda V.

Nikam S.No. ikam S.No.68/2, Chandrama Bungalow, Sangamwadi, Khadki, Pune-411003 PAN:AESPN7184E 2008-09 102 1850/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Smt Shalan S.

Nikam S.No.68/2, Chandrama Bungalow, Sangamwadi, Khadki, Pune-411003 PAN:AESPN7331M 2008-09 103 1851/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Amit G.

Nikam S.No.68/2, Chandrama Bungalow, Sangamwadi, Khadki, Pune-411003 PAN:AESPN7209L 2008-09 104 1853/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Vijay S.

Nikam S.No.68/2, Chandrama Bungalow, Sangamwadi, Khadki, Pune-411003 PAN:ADMPN1417F 2008-09 105 1854/PUN/2017 The Income Tax Officer, Ward 2(3), Pune Shri Gulab S.

Nikam S.No.68/2, Chandrama Bungalow, Sangamwadi, Khadki, Pune-411003 PAN:ADDPN3409N 2008-09 106 1884/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-2, Nashik.

Parijat Constructions, 1 & 4, B Wing, Niwas Plaza, Behind HDFC House, Sharanpur Road, Nashik-422005, PAN : AAFFP4021K 2009-10 107 1903/PUN/2017 The Asst.

Commissioner of Income Tax, Ichalkaranji, Rajarshri Shahu Nagari Path Sanstha Ltd., C.S.No.2248,Bazar Peth,, Kurundwad, Tal.

Shirol, Dist.-Kolhapur-416106 PAN :AAABR0166N 2014-15 108 1948/PUN/2017 The Income Tax Officer, (Exemption), Ward-1, Nashik.

Lalgirbuva Math, A/p, Mandali, Tal.Karjat, Dist.- Ahmednagar, Pin-414401, PAN : AABTL0937C 2014-15 109 1986/PUN/2017 The Income Tax Officer, Ward-6 (2), Pune Shri Amol A.

Pasalar, S No.33, 8/3/1, Vadgaon BK, House No.

369, Manik Baug, Pune-411 051, PAN : AJKPP3755A 2008-09 110- 112 2034/PUN/2017 2036/PUN/2017 & 2037/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-6, Pune.

Sharada Erectors P.Ltd, 38, Vijayanagar Colony, Pune-411 030, PAN : AACCS6028D 2000-01, 2006-07 & 2007-08 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 9 113 2079/PUN/2017 The Asst.

Commissioner of Income Tax (Central) Circle, Kolhapur Shri Vasant K.

Savant, Plot No. , Plot No.

110, A Ward, Sane Guruji Vasahet , Radhanagari Road, Kolhapur, PAN : ACJPS1616F 2009-10 114 2094/PUN/2017 The Income Tax Officer, Ward-3(4), Pune.

Smt.

Jyoti Deepak Bhivpathaki, Everest 12 Sankalp Society, Opp.

JOG Hospital Paud Road, Kothrud, Pune-411038, PAN :AAVPB4242J 2013-14 115 2099/PUN/2017 The Income Tax Officer, Ward-1(5), Jalgaon M/s.

Janardhan B.

Sapkale, Plot No.

3, Bapurao Housing Society, Adarsh Nagar, Panchmurti Apts., Jalgaon-425001 PAN : AAHFJ9768K 2007-08 116 2133/PUN/2017 The Dy.

Commissioner of Income Tax, Circle-2, Sangli The Ugar Sugar Works Ltd., Mahaveer Nagar, Dist Sangli, Pin-416416, PAN : AAACT7580R 2012-13 117 2238/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-3, Aurangabad.

Shri Baswaraj V.Mangrule, Plot No.64, Mayurban Colony, Dargah Road, Shahnoorwadi, Aurangabad.

PAN : AKOPM7934P 2014-15 118 2342/PUN/2017 The Dy.

Commissioner of Income Tax, Circle-1, Aurangabad.

Good Year South Asia Tyres P.Ltd, H-18, MIDC, Waluj, Aurangabad (MH), PAN : AABCG5544P 2009-10 119 2460/PUN/2017 The Income Tax Officer, Ward-3(1), Pune.

Sumit T.

Malusare, 1202, Shirole Plot, Shivajinagar, Pune- 411004, PAN : AMDPM8233C 2014-15 120 2483/PUN/2017 The Asst.

Commissioner of Income Tax, Satara Circle, Satara The Satara District Cen.

Co-op Bank Ltd., Head Office, Kisan Bhawan, 523A/1, Opp.

Zilla Parishad, Satara-415001, PAN :AAAAT3706H 2014-15 121 2495/PUN/2017 The Income Tax Officer, Ward-13 (1), Pune.

Shri Deepak P.

Bhivapathaki, Everest 12 Sankalp Society, Opp.

JOG Hospital Paud Road, Pune-411038, PAN : AAVPB4241M 2013-14 122 IT(SS)A 82/PUN/2017 The Asst.

Commissioner of Income Tax, Central Circle-2, Nashik.

Shri Prakash N.

Chaudhary, 11, Swed Bindu, Shanti Nagar, Yawala Road, Bhusawal, Jalgaon-425 201, PAN : AAQPC1998P 2008-09 123 2561/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-12, Pune.

Zawar Sales Ltd., B-105, Kalpataru Plaza, 224, Bhavani Peth, Pune-411042 PAN : AAACZ0593N 2014-15 1911/PUN/2016 & Ors Bela V. rs Bela V.

Gujrathi & Ors 10 124 2627/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-11, Pune.

Henkel Adhesive Technologies (I) P.Ltd, 10th Floor, Kesar Solidaire, Plot No.5, Sec-19, Sanpada, Navi Mumbai -400705 PAN : AAACL1954B 2010-11 125 2708/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-4, Pune.

Parakh Agro Industries Ltd., Plot No.1, Parakh House, Gultekadi, Pune-411 037, PAN : AABCP0314L 2011-12 126 2751/PUN/2017 The Income Tax Officer, Ward-2(1), Kolhapur Shri Joytibha M.

Kalyankar, Plot No.57, A Block, Shiroli MIDC, Kolhapur.

PAN :APRPK9976M 2014-15 127 2789/PUN/2017 The Income Tax Officer, Ward-2(4), Aurangabad Shri Jai Ramesh Sawhney, C-504, Aparna Sarovar Gande, Next to Citizens Hospital, Nallagandla, Serilingampally Mandal, Hyderabad, Telangana – 500019 PAN :BJPSS3711P 2011-12 128 2870/PUN/2017 The Deputy Commissioner of Income Tax, Circle-14, Pune.

Shri Nishikumar Krishankumar Singla C-7, Liberty Phase-II,, Koregaon Park, Pune-411 001, PAN : ARGPS0078P 2014-15 129 2873/PUN/2017 The Asst.

Commissioner of Income Tax, Circle-2, Kolhapur, M/s.

Preetam Enterprises, 1325/91, Shivaji Udyan Nagar, Kolhapur.

PAN :AACFP2436P 2014-15 130 2903/PUN/2017 The Income Tax Officer, Ward & TPS, Parbhani Shri Ramniwas G.

Somani, 7/43, Wangikar House, Vidyanagar Selu, Dist.- Parbhani-431 502, PAN : AEKPS2644Q 2013-14 131 2994/PUN/2017 The Asst.

Sai Bhargavnath Infra, Bhargav House S.

16, Hingne Khurd, Pune-411 051, PAN : ACBFS9830R 2014-15 132 3050/PUN/2017 The Income Tax Officer, Ward-2(3), Aurangabad Smt.

Vinita S.

Joshi, 5, Amaya, Sahajivan Colony, Samarth Nagar, Aurangabad, PAN : ABGPJ9502P 2014-15 133 101/PUN/2018 The Income Tax Officer, Ward-2, Satara Jayashree R.

Sawant, 3, Magzine Colony, Sadar Bazar, Satara-415 001, PAN : BBXPS7052R 2009-10 134- 135 148/PUN/2018 & 149/PUN/2018 The Income Tax Officer, Ward 5(4), Pune.

Jayshree D.

Shilimkar, A/p, Kurungwad, Tal. gwad, Tal.

Bhor, Pune-412213, PAN :APPPS8235R 2011-12 2011-12 136 219/PUN/2018 The Income Tax Officer, Ward 6(3), Pune.

Kishor N.

Kachi, 1732, Shukrawar Peth, Pune-411 002, PAN : ALNPK3278L 2010-11 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 11 137 238/PUN/2018 The Income Tax Officer, Ward 5(3), Pune.

Shri Chetan J.

Dharu, Flat No.

7, AGAM Apts.

Dattanagar Road, Katraj, Pune-411 043 PAN : AHIPD4952H 2013-14 138 311/PUN/2018 The Asst.

Commissioner of Income Tax, Circle-10, Pune.

Wave Suspension Systems India P.

Ltd, Gat No.

417/1, Takave (Bk), Tal.

Maval, Dist- Pune-412106, PAN : AAACW7145B 2011-12 139 333/PUN/2018 The Asst.

Commissioner of Income Tax, Circle-1, Solapur Arjun Urban Co.op Bank Ltd., 7/4, East Mangalwar Peth, Solapur, PAN : AAAAA0529M 2010-11 140 470/PUN/2018 The Income Tax Officer, Ward 1(1), Sangli M/s.

Meditech Instruments, Lokmanya Complex, Pandharpur Road, Miraj, Dist- Sangli, Pin-416 410, PAN :AAOFM8542P 2014-15 141 508/PUN/2018 The Dy.

Commissioner of Income Tax (Exemption) Circle, Pune.

Om Shri Laxminarayan BSKPWKD Trust, 1957, ‘C' Laxmipuri, Kolhapur.

PAN : AAAAO0095L 2014-15 142 534/PUN/2018 The Income Tax Officer, Ward-2, Dhule.

Pravin J.

Patil, 21, Chandratray Housing Society, Gondur Road, Deopur, Dhule-424001 PAN : ACLPP8421B 2011-12 143 905/PUN/2018 The Dy.

Annasaheb Magar Sahakari Bank Maryadit, 68/1, Sadashiv palace, Landewadi , Bhosari, Pune-26 PAN:AAAAA1774G 2014-15 144- 147 944/PUN/2018 To 947/PUN/2018 The Income Tax Officer, Ward-2(2), Jalgaon.

Kavita R.

Sadanshiv, Plot No.10B, Surbhi Colony, Amalner, Jalgaon-423 401, PAN : EOIPS7837M 2008-09, 2009-10, 2012-13 & 2013-14 148 952/PUN/2018 The Income Tax Officer, Ward-2 (2), Jalgaon.

Late Dharma K.

Sadanshiv, L/H- Sanjeev Dharma Sandanshiv & Rajiv Dharma Sandanshiv, Plot No.10B, Surbhi Colony, Amalner, Jalgaon-423 401, PAN : BOPPS3511C 2008-09 149 985/PUN/2018 The Jt.

Commissioner of Income Tax (OSD), Circle-1, Solapur.

M/s. apur.

Lokmangal Agro Industries Ltd., 8536-A/11, Lokmangal House, Murarji Peth, Near Old Poona Naka, Solapur-413 001, PAN : AAACL7933N 2014-15 अऩीऱाथी की ओर से / Appellant by : Shri Achal Sharma – Sl.

Nos.1-74 Shri Ajay Modi - Sl.Nos.75-149 प्रत्यथी की ओर से / Respondent by : Shri C.H.

Naniwadekar – Sl.

No.21, 38, 39, 44 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 12 Shri Kishore Phadke & Mehul Shah – Sl.

Nos.7, 8, 35, 55, 96, 143 Shri Vilesh Dalya – Sl.

No.9-19 Shri P.D.

Kudwa – Sl.

No.30 Shri Pramod Shingte – Sl.

No.32, 78, 79 Shri S.N.

Doshi – Sl.

No.64, 90 Smt.

Deepa Khare – Sl.

No.65, 100 Shri D.Y.

Pandit – Sl.

No.91, 92 Shri Ajay Pednekar – Sl.

No.123 Shri Rajendra Agiwal – Sl.

No.124 Shri Manoj Jain – Sl.

No.131 Ms Vaishnavi Badve – Sl.

No.134, 135, 138 None – Sl.

Nos.1 – 6, 20, 22 – 29, 31, 33, 34, 36, 37, 40 – 43, 45 – 54, 56 – 63, 66 – 77, 80 – 89, 93 – 95, 97 – 99, 101 – 122, 125 – 130, 132, 133, 136, 137, 139 – 142, 144 – 149 सुनवाई की तारीख / Date of Hearing : 25.07.2018 घोषणा की तारीख / Date of Pronouncement: 27.07.2018 आदेश / ORDER PER SUSHMA CHOWLA, JM: This bunch of appeals filed by Revenue are against respective order/s of CIT(A), relating to different assessment year/s against respective order/s passed under different section/s of the Income-tax Act, 1961 (in short ‘the Act’).

2.

This bunch of appeals filed by the Revenue relating to different assessee on similar issue were heard together and are being disposed of by this consolidated order for the sake of convenience.

3.

The CBDT vide Circular No.3/2018, dated 11.07.2018 has revised the monetary limits for filing of appeals by the Department before the Tribunal with 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 13 retrospective effect.

The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of ₹ 20.00 lakhs specified in the CBDT Circular dated 11.07.2018 (supra).

4. supra).

4.

In this background, the learned Departmental Representative for the Revenue was required to state their position; they have not referred to any material which would show that the captioned appeals are protected by any of the exceptions provided in para 10 of the Circular (supra).

5.

Without going into the merit of the issues raised in the captioned appeals, this bunch of appeals are deemed to be withdrawn/not pressed as their filing is in contravention of the CBDT Circular dated 11.07.2018 (supra).

Before parting, we clarify here that the Revenue shall be at liberty to approach the Tribunal for re-institution of appeals, if the requisite material is brought to show that the appeals are protected by the exceptions prescribed in para 10 of the Circular (supra).

6.

In conclusion, by applying the CBDT Circular dated 11.07.2018 (supra), the captioned appeals of the Revenue are dismissed as withdrawn/not pressed.

7.

In the result, all the appeals of Revenue are dismissed.

Order pronounced on this 27th day of July, 2018.

Sd/- Sd/- (ANIL CHATURVEDI) (SUSHMA CHOWLA) ऱेखा सदस्य / ACCOUNTANT MEMBER न्याययक सदस्य / JUDICIAL MEMBER ऩुणे / Pune; ददनाांक Dated : 27th July, 2018.

SB/GCVSR 1911/PUN/2016 & Ors Bela V.

Gujrathi & Ors 14 आदेश की प्रयतलऱपप अग्रेपषत/Copy of the Order is forwarded to : 1. अऩीऱाथी / The Appellant; 2. प्रत्यथी / The Respondent; 3. आयकर आयुक्त(अऩीऱ) / The concerned CIT(A); 4.

The concerned Pr.CIT/CIT; 5.

6. ववभागीय प्रतततनधध, आयकर अऩीऱीय अधधकरण, ऩुणे “ए” / DR ‘A’, ITAT, Pune; गार्ड पाईऱ / Guard file. आदेशािुसार/ BY ORDER, सत्यावऩत प्रतत //True Copy// वररष्ठ तनजी सधिव / Sr.

Private Secretary आयकर अऩीऱीय अधधकरण ,ऩुणे / ITAT, Pune