Assistant Commissioner of Income-tax, Circle - 2, Pune vs Ratnakar Dattatraya Chavan, Pune

आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण पुणे पुणे पुणे पुणे
यायपीठ
यायपीठ
यायपीठ
यायपीठ “बी बी बी बी” पुणे पुणे पुणे पुणे मममम IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE
ी
ी
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ी डी डी डी डी. कणाकरा राव कणाकरा राव,लेखा सदय लेखा सदय लेखा सदय लेखा सदय, एवं
ी िवकास अवथी एवं
ी िवकास अवथी, याियक सदय के सम याियक सदय के सम BEFORE SHRI D.

KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl.

No.

ITA No.

Name of Appellant Name of Respondent Asst.

Year 1 2609/PUN/2016 ACIT, Ichalkaranji Circle, Ichalkaranji M/s.

Powercraft Electronics Pvt.

Ltd., Plot No.23 & 24, Phase No.1, Sector-1, Laxmi Sah.

Audyogik Vasahat Hatkanangale, Dist.

Kolhapur PAN : AABCP2245G 2011-12 2 2650/PUN/2016 DCIT, Circle-8, Pune Mahadu Maruti Bhujbal, C/o.

Shree Laxmi Steel Centre, At Post Chakan, Khed, Chakan, Pune – 411 501 PAN : ABEPB4355L 2011-12 3 2655/PUN/2016 DCIT, Circle-3, Pune Orbit Electricals Pvt.

Ltd., (Formerly known as Magnum Machines Pvt.

Ltd.,) 9, ICS Colony, Ganeshkhind Road, Pune - 411007 PAN : AAACF2636C 2008-09 4-6 2683 to 2685/PUN/2016 ITO, Ward-12(4), Pune M/s.

Vaibhav Metals, Gat No.2423, Priyanka Nagari, Wagholi, Pune – 412 207 PAN : AAFFV0525L 2008-09 2009-10 2010-11 7 2701/PUN/2016 ITO, Ward-1(3), Nashik M/s.

Shree Santaji Maharaj Nagari Sahakari Patsanstha Ltd., 10/16, Dr.

Athavale Chambers, Opp.

Gavkari Office, Tilak Path, Nashik PAN : AACTS8751N 2013-14 8 2716/PUN/2016 DCIT, Circle-1(1), Pune M/s.

Column Software Technologies Pvt.

Ltd., 6th Floor, B-Wing, S.No.150, Lohia Jain IT Park, Near Kothrud Depot, Paud Road, Chandani Chowk, Pune- 411 038 PAN : AACCC8915D 2009-10 9 2722/PUN/2016 ITO, Ward-1(4), Kolhapur Shri Warna Mahila Sahakari Pat.

Sanstha Maryadit, A/P.

Warnanagar, Tal.

Panhala, Dist.

Kolhapur PAN : AAAAS3742C 2013-14 10-11 2737 & 2738/PUN/2016 ITO, Ward-2(3), Nashik Smt. ashik Smt.

Sindhu Jayprakash Nair, Prop.

Of Kaizen Industries, Shop No.2, Sanket Apartment, Kamatwada, Nashik – 422 009 PAN : ADLPN0768N 2009-10 2010-11 2 12 2760/PUN/2016 DCIT, Circle-1(1), Pune M/s.

Celoxis Technologies Pvt.

Ltd.

Shreyas Eterna, NDA Pashan Road, Bavdhan, Pune – 411 021 PAN : AABCC 7213R 2009-10 13 2863/PUN/2016 DCIT, Circle-1(1), Pune M/s.

Bosch Chassis Systems India Ltd., Gat No.306, Nanekarwadi, Chakan, Pune – 410 501 PAN : AAACK7312E 2011-12 14 2865/PUN/2016 ACIT, Circle-2, Kolhapur Shri Vishal Kantilal Chordiya, 209, Karande Mala, E-Ward, Tarabia Park, Kolhapur – 416 003 PAN : ADVPC3224E 2008-09 15 2866/PUN/2016 ACIT, Circle-2, Kolhapur Shri Lalit Premraj Chordiya, 209, Karande Mala, E-Ward, Tarabia Park, Kolhapur – 416 003 PAN : ADVPC5285F 2008-09 16 2867/PUN/2016 ACIT, Circle-2, Kolhapur Rahul Kantilal Chordiya, 209, Karande Mala, E-Ward, Tarabia Park, Kolhapur – 416 003 PAN : AALPC1085E 2008-09 17 2868/PUN/2016 ACIT, Circle-2, Kolhapur Shri Kantilal Premraj Chordiya, 209, Karande Mala, E-Ward, Tarabia Park, Kolhapur – 416 003 PAN : AALPC1086H 2008-09 18-19 2973 & 2974/PUN/2016 ITO, Ward-1(4), Nashik M/s.

Maharashtra Industries & Re-rolling Mills, Plot No.G-16, MIDC Industrial Area, Ambad Link Road, Nashik PAN : AAMFM1272G 2009-10 2011-12 20 05/PUN/2017 DCIT, Central Circle- 2(3), Pune Nandu A.Rajput, S.No.125, Arjun Heights, Near Warje Jakat Naka, Warje, Pune – 411 052 PAN : AAPPR5684Q 2007-08 21-22 20 & 21/PUN/2017 ITO, Ward-1(3), Jalgaon M/s.

Leeds Kem, D-50, MIDC Area, Jalgaon – 425 003 PAN : AABFL0308D 2009-10 2010-11 23-24 36 & 38/PUN/2017 DCIT, Central Circle- 1(1), Pune Rasiklal Manikchand Dhariwal (HUF), Manikchand House, Plot No.100/101, D Kennedy Road, Behind Hotel Le Meredian, Pune – 411 001 PAN : AABHD5583L 2011-12 2013-14 25 59/PUN/2017 ACIT, Central Circle- 1(3), Pune Chaudhary Attarsingh Yadav, Memorial Education Trust, Pride Plaza, First Floor, Pimpri, Pune PAN : AAAAC2210P 2011-12 3 26 83/PUN/2017 ACIT, Satara Circle, Satar cle, Satara M/s.

Adarsh Vastu Nirmiti Pvt.

Ltd., S.No.81/2/2, Adarsh Nagar, NH-04, Khed, Satara-415003 PAN : AAICA0694D 2012-13 27-28 94 & 95/PUN/2017 ITO, Ward-6(4), Pune Manoj Jalamchand Oswal, Prop.

M/s.

01 Synergy & M/s.

Manoj Sales, 139, Bhawani Peth, Pune 411 042 PAN : AABPO2958C 2009-10 2010-11 29-30 105 & 108/PUN/2017 DCIT, Circle-6, Pune M/s.

Sujata Farms Pvt.

Ltd., 35/15, Chandrasen Apartment, Prabhat Road, Lane No.8, Pune – 411 001 PAN : AACCS5879C 2005-06 2009-10 31 119/PUN/2017 ITO, Ward-5(1), Pune Shri Umesh U.

Pardeshi, Prop.

Frontline Electro Syndicate, “Umrao”, Sr.No.584/2/1/2, Salisbury Park, Near LIC Colony, Pune-411037 PAN : AHSPP2945E 2009-10 32 130/PUN/2017 ACIT, Circle-2, Kolhapur The Residency Club, Near New Palace Post Office, Tarabai Park, Kolhapur – 416 003 PAN : AAATT8533D 2008-09 33 140/PUN/2017 ACIT, Ratnagiri Circle, Ratnagiri Dapoli Urban Co-op.

Bank Ltd., Post Lane, Dapoli, PAN : AAAAD1799C 2012-13 34 179/PUN/2017 DCIT, Circle-6, Pune Shri Sagar Digambar Gosavi Neelay, Survey 9, Hing NE Khurd, Vithalwadi, Pune PAN : AAVPG7786Q 2012-13 35 180/PUN/2017 DCIT, Circle-6, Pune Smt.

Ulka Digambar Gosavi Neelay, Survey 9, Hing NE Khurd, Vithalwadi, Pune PAN : AAVPG7784N 2012-13 36 205/PUN/2017 ITO, Ward-2(2), Nashik Shri Deepak Shankar Panaskar, Prop.

New Jyoti Power Controls, Plot No.368/2, Jaganath Bhadure Mala, Old Ambad Road, Satpur, Nashik – 422 007 PAN : AMFPP6337E 2011-12 37 210/PUN/2017 ACIT, Circle-1, Nashik M/s.

Do All Engineers Pvt.

Ltd., W-108(A), MIDC Industrial Area, Ambad, Nashik – 422 010 PAN : AABCD0112E 2010-11 38 214/PUN/2017 ACIT, Circle-1, Nashik M/s.

Zetex Engineers Pvt.

Ltd., Gat No.178/2, Sarul, Vilholi, Nashik – 422 010 PAN : AAACZ2640L 2013-14 4 39 216/PUN/2017 ACIT, Circle-1, Nashik The Pimpalgaon Merchants Co-op.

Bank Ltd., A/P.

Pimpalgaon (B), Tal.

Niphad, Nashik – 422209 PN : AAAAT5305Q 2013-14 40 242/PUN/2017 ACIT, Circle, Dhule Shri Piyush Kishor Bafna, Bafna Brothers, Plot No.5, Opp.

No.5, Opp.

Prakash Theater, Parola Road, Dhule-424001 PAN : AEYPB5463J 2013-14 41 299/PUN/2017 ACIT, Circle-8, Pune Indrayani Co-operative Bank Ltd., 109, BCTS No.1480, 2nd Floor, Near Sadhu Waswani Garden, Pimpri, Pune – 411 017 PAN : AAAAI0358L 2013-14 42 305/PUN/2017 ACIT, Circle-10, Pune Paranjape Autocast Pvt.

Ltd., T-141, Bhosari Industrial Estate, Bhosari, Pune – 411 026 PAN : AABCP0318G 2012-13 43 307/PUN/2017 DCIT, Circle-7, Pune M/s.

Xrbia Developers Limited, 1st Floor, 929, Mantri House, Shivaji Nagar, Pune -411005 PAN : AABCE5318F 2007-08 44 347/PUN/2017 DCIT, Circle-9, Pune M/s Kongsberg Automotive India (P) Ltd., Building No.2, Gat No.312, Nanekarwadi, Chakan Village, Tal.

Khed, Pune - 410501 PAN : AAFFS8042P 2011-12 45 413/PUN/2017 ITO, Ward-6(4), Pune M/s.

Bhandari Timbers, 125, New Timber Market, Bhawani Peth, Pune – 411 042 PAN : AABFB2167N 2012-13 46-47 480 & 481/PUN/2017 ITO, Ward-1(3), Kolhapur Shri Bapusaheb Santaram Patil, A/P.

691, Mithila Apartment, Shivaji Peth, Kolhapur PAN : BGHPP8700L 2011-12 2011-12 48 508/PUN/2017 ACIT, Satara Circle, Satara M/s.

Hindustan Feeds Mfg.

Co.,L-4, Additional MIDC, Satara - 415004 PAN : AABFH6485P 2013-14 49 526/PUN/2017 DCIT, Circle-14, Pune Satyanarayan Ramswaroop Agarwal, Plot No.15, Geet Swarrop, Kanifnath Society, Hadapsar, Pune – 411 028 PAN : AAPPA6151M 2012-13 50 609/PUN/2017 DCIT, Panvel Circle, Panvel, New Panvel Shri Sham Gajanan Kumbhar,405, Soham Co- op.

Housing Society, Sector-20C, Airoli, Navi Mumbai-400708 PAN : ACIPK0144K 2012-13 5 51 771/PUN/2017 DCIT, Circle-8, Pune M/s.

Messung Systems, Plot No.EL-2, J-Block, MIDC, Bhosari, Pune – 411 026 PAN : AAEFM6577C 2008-09 52 775/PUN/2017 ACIT, Circle, Dhule Maharashtra Mahila Sahakari Gruh Udyog, Plot No.33, Vallabh Nagar, Agrawal Nagar, Malegaon Road, Dhule PAN :AADFM8202H 2013-14 53 794/PUN/2017 ACIT, Circle11, Pune M/s.

Intelmac Machine Tools Pvt.

Pvt.

Ltd., 100/5, Ambegaon, Pune – 411 046 PAN : AABCI2356P 2013-14 54 836/PUN/2017 DCIT, Circle-6, Pune The Muslim Co-op.

Bank Limited, Raviwar Peth, Pune-411002 PAN : AAAAT0746P 2013-14 55 930/PUN/2017 ITO, Ward-13(3), Pune Shri Mohan Sahdev Nikam, 68/2, Sangamwadi, Khadki, Pune – 411 003 PAN : AESPN9690M 2008-09 56 931/PUN/2017 ITO, Ward-13(3), Pune Shri Balasaheb Nikam, 68/2, Sangamwadi, Khadki, Pune – 411 003 PAN : ACNPN5710H 2008-09 57 936/PUN/2017 ACIT, Circle-8, Pune Shri Dilip Vitthal Yeole, M/s.

Om Electricals, Plot No.A-73, Near Spree Hotel, Opp.

Morwadi Court, H-Block, MIDC, Pimpri, Pune – 411 018 PAN : AABPY0099E 2009-10 58 1013/PUN/2017 ITO, Ward-5(1), Pune Shri Sunil Anant Shivtare, Prop.

Sarj Engineering Works, S.No.681/8/9/10, Plot No.1/B, Janseva Society, Bibvewadi, Pune – 411 037 PAN : AFHPS4700H 2012-13 59-60 IT(SS)A 42 & 43/PUN/2017 ACIT, Central Circle-2, Nashik Shri Bhagwat Narayan Chaudhary, 11, Swed Bindu, Shanti Nagar, Yawal Road, Bhusawal, Jalgaon-425201 PAN : AALPC0512G 2007-08 2008-09 61 1097/PUN/2017 ITO, Ward-14(3), Pune Gagan Ventures, S.No.15/3/3A, Opp.

Kalyan Mangal Karyalaya, Kondhwa Budruk,Pune – 30 PAN : AAAAG4862H 2012-13 62 1113/PUN/2017 DCIT, Circle-1(1), Pune M/s.

Ltd., C-1, Saudamini Commercial Complex, Unit No.301/302, S.No.101/1, Bhusari Colony, Paud Road, Pune-411038 PAN : AACCC8915D 2011-12 6 63 1136/PUN/2017 DCIT, Circle-3, Pune Shri Sunil Gajanan Kulkarni, D-6, Archana Nagar Society, Erandwane, Pune – 411 004 PAN : ABXPK0758M 2013-14 64 1243/PUN/2017 DCIT, Circle-9, Pune M/s.

KSH Logistics Pvt.

Ltd., 23-30, Rahul Chambers, Mumbai-Pune Road, Kasarwadi, Pune – 411 034 PAN : AABCI1157L 2013-14 65 1281/PUN/2017 ACIT, Circle-1, Nashik M/s.

Lotus Park, 24, Arpana Society, Tilak Road, Near Ravindra School, Nashik – 422 011 PAN : AAEFL1434F 2012-13 66 1301/PUN/2017 ACIT, Circle-10, Pune Premier Seals India Pvt.

Ltd., 17/8, D1 BK, MIDC, Chinchwad, Pune 411 019 PAN : AABCP6517B 2013-14 67 1305/PUN/2017 ACIT, Circle-3, Pune Shri Bhagwan Shenu Kumbhar, Prop. of Prajakta Services, Flat No.1, A-Wing, Krishna-Leela Terrace, Near Mahatma Society, Pune – 411 038 PAN : AFRPK3382H 2011-12 68 1328/PUN/2017 ITO, Ward-13(2), Pune Shri Asif Mehfuz Hariyanawala, Flat No.5, Angelina Raheja Gardens, B-Wing, Wanwadi, Pune 411 040 PAN : AACPH7740J 2008-09 69 1492/PUN/2017 DCIT, Circle-6, Pune Schrader Ducan Ltd., LBS Marg, Mumbai West, Mumbai – 400080 PAN : AAACS0769H 2008-09 70 1503/PUN/2017 ITO, Ward-6(3), Pune Shri Rahul Ramesh Jori, L/H Smt.

Jayshri Ramesh Jori, 1039, Margi Galli, Budhwar Peth, Pune – 411 002 PAN : ABKPJ7883R 2010-11 71 1543/PUN/2017 ITO (IT)-2, Pune Smt.

Sushila Chandra Kapadnis, C/o.

Shri K.A.

Policepatil, CA, 303, Rekha Sadan CHS Ltd., Kasturi Park, Navghar Road, Bhayander (E), Dist.

Thane – 401105 PAN : AAEPN2712Q 2014-15 72 1662/PUN/2017 ITO, Circle-9, Pune Gajanan Lokseva Sahakari Bank Maryadit, SBM Thermax Chowk, Chinchwad, Haveli, Pune – 19 PAN : AADAS2756B 2013-14 7 73 1685/PUN/2017 ACIT, Ichalkaranji Circle, Ichalkaranji Smt.

Savitri B.

Sanikop Neelam, Plot No.91, Jayprakash Hsg.

Soc.

Jaysingur, Tal.

Shirol, Dist.

Kolhapur PAN : ALZPS7366M 2010-11 74 1686/PUN/2017 ACIT, Ichalkaranji Circle, Ichalkaranji Shri Rajesh B.

Kolhapur PAN : ALPPS1299H 2010-11 75 1759/PUN/2017 ACIT, Circle-6, Pune M/s.

Pune Merchants Co-operative Bank Ltd., 257, Budhwar Peth, Shivaji Road, Pune PAN : AAAAP 3088J 2014-15 76 1771/PUN/2017 DCIT, Circle-3, Pune Smt.

Vaishali R.

Jog, Z-5/1+2, Himali Coop.

Hsg.

Society, Erandwane, Pune – 411 004 PAN : AFIPJ6755J 2008-09 77 1791/PUN/2017 ACIT, Circle-6, Pune M/s.

Scoreplus Academy Ltd., Office No.1, Sterling Centre, 11, Moledina Road, Camp, Pune 411 001 PAN : AACCS9238F 2008-09 78 1812/PUN/2017 ITO, Ward-2(3), Pune Smt.

Pune Smt.

Chandrabhaga Gulab Nikam, Sangamwadi, Khadki, Pune 411 003 PAN : AESPN7375P 2008-09 79 1813/PUN/2017 ITO, Ward-2(3), Pune Smt.

Snehal Amit Nikam, S.No.68/2, Chandrama Bunglow, Sangamwadi, Khadki, Pune 411 003 PAN : AESPN7209L 2008-09 80 1843/PUN/2017 ITO, Ward-2(3), Pune Shri Mahesh Gulab Nikam, S.No.68/2, Chandrama Bunglow, Sangamwadi, Khadki, Pune 411 003 PAN : AESPN7213C 2008-09 81 1847/PUN/2017 ITO, Ward-2(3), Pune Smt.

Uma Mahesh Nikam, S.No.68/2, Chandrama Bunglow, Sangamwadi, Khadki, Pune 411 003 PAN : AESPN7376Q 2008-09 82 1890/PUN/2017 ITO, Ward-1(3), Jalgaon M/s.

Shanti Enterprises, F-36/5, MIDC Area, Jalgaon - 425003 PAN : AAFFS1417G 2013-14 83 1936/PUN/2017 ACIT, Circle-11, Pune Kantilal Hastimal Sancheti, 16, Shivaji Nagar, Pune – 411 005 PAN : ARZPS1433K 2013-14 8 84 1995/PUN/2017 ACIT, Satara Circle, Satara The Satara District Central Co-op.

Bank Ltd., Head Office, Kisan Bhavan, 523A/1, Opp.

Zilla Parishad, Satara – 415 001 PAN : AAAAT3706H 2013-14 85-89 2029 to 2033/PUN/2017 ACIT, Circle-6, Pune M/s.

SMPS Enterprises Pvt.

Ltd., 63, LBS Road, Navi Peth, Pune 411 030 PAN : AADCB4167D 2008-09 2009-10 2010-11 2011-12 2012-13 90 2048/PUN/2017 DCIT, Circle-5, Pune Shri Pradeep Vinayak Supnekar, Prop.

Kalpa, Flat No.1004, Kumar Pride, Mukund Nagr, Gultekdi, Pune – 411 037 PAN : ABEPS0415Q 2014-15 91 2056/PUN/2017 ITO, Ward-9(3), Pune M/s.

Padmavati Developers, Empire Estate, CTS No.4510/1, Bombay Pune Road, Chinchwad, Pune-411019 PAN : AAGFP7344G 2009-10 92 2129/PUN/2017 ACIT, Circle-11, Pune Huvepharma Sea (Pune) Pvt.

Ltd., No.104, 1st Floor, Green Terrace, Lane No.5, South Koregaon Park, Kawdewadi, Pune -411001 PAN : AACCH3097H 2014-15 93 2275/PUN/2017 ACIT, Circle-1, Sangli M/s.

Ushakal Nursing Home, Opp.

Zilla Parishad, Miraj Road, Sangli PAN : AAAFU3575A 2014-15 94 2426/PUN/2017 ITO, Ward-1(4), Nashik Smt.

Swati Sanjay Maheshwari, Prop. ari, Prop.

Balaji Corporation, 2, Matru Apartment, Racca Colony, Sharanpur Road, Nashik – 422002 PAN : AOOPM0594F 2009-10 95 2444/PUN/2017 ITO, Ward-3(1), Pune M/s.

Saubhagyalaxmi Developers, K.G.

Mansion, 1233/C, Apte Road, Deccan Gymkhana, Pune – 411 004 PAN : AAMFM3372R 2014-15 96 2448/PUN/2017 ACIT, Circle-4, Pune Parmar Properties Pvt.

Ltd., Office No.2A, Wing-1, Thacker House, 2418, East Street, Pune – 411 001 PAN : AABCP1016F 2013-14 97 2457/PUN/2017 ACIT, Circle-2, Pune Ratnakar Dattatraya Chavan, Plot No.52, Prathamesh Park, Baner, Balewadi Road, Baner, Pune – 411 045 PAN : AAKPC2541A 2014-15 9 98 2459/PUN/2017 ACIT, Circle-2, Pune M/s.

Nissar Transformers Pvt.

Ltd., S.No.16/03, Hingne Khurd, Sinhagad Road, Pune – 411 051 PAN : AACCN6345G 2014-15 99 2461/PUN/2017 ACIT, Circle-2, Pune M/s.

Varun Developers, Supreme Icon Office No.304/305, Plot No.5, Aundh Baner Road, Near Sakal Nagar, Aundh, Pune – 411 007 PAN : AACFV8009J 2014-15 100 2464/PUN/2017 ACIT, Ratnagiri Circle, Ratnagiri Shri Dharmasi Hirji Chauhan, 777, Udyam Nagar Road, Shivaji Nagar, Dist.

Ratnagiri – 415 709 PAN : AASPC0104B 2014-15 101 2993/PUN/2017 ITO, Ward-6(1), Pune Saptashringi Solvent Extractions Ltd., 15A, Pune Mumbai Road, Wakdewadi, Pune – 411 003 PAN : AAECS2771F 2003-04 102 3007/PUN/2017 ACIT, Circle-1, Sangli Shri Abasaheb Dajiram Salunkhe, 315/4, Karad Road, Vita, Tal.

Khanapur, Dist.

Sangli PAN : AOHPS8826F 2013-14 103 3051/PUN/2017 ACIT, Circle-2, Aurangabad Shri Sanjay Ambadas Joshi, 5, Amaya, Sanjivani Colony, Samarth Nagar, Aurangabad PAN : ABGPJ9472Q 2014-15 104 122/PUN/2018 ACIT, Circle-4, Pune M/s.

Parwani Builders Pvt.

Ltd., Shop No.211/212, 2nd Floor, City Point, 17 Boat Club Road, Pune – 411 001 PAN : AACCP9869P 2014-15 105 150/PUN/2018 JCIT (OSD), Circle-5, Pune Abhijit Ramanlal Lunkad, 39, Mithapelli Estatem, Shankar Sheth Road, Gultekdi, Pune – 411 037 PAN : AAFPL4922K 2014-15 106 366/PUN/2018 ACIT, Circle-4, Pune Polybond India Pvt.

Ltd., 7, Rathi Chambers, Deccan College Road, Yerwada, Pune – 411 006 PAN : AABCP1261E 2011-12 107 625/PUN/2018 DCIT, Panvel Circle, Panvel, New Panvel M/s.

Sai Homes, 310/313, 3rd Floor, Persipolis CHS, Plot No.74, Sector-17, Vashi, Navi Mumbai PAN : ABAFS3226K 2014-15 108 736/PUN/2018 ITO, Ward-13(1), Pune Shri Gulab Kisan Shinde, A/P.

Vadgaon Shinde, Wagholi, Tal.

Haveli, Pune – 412 207 PAN : ADXPS3688N 2011-12 10 109 763/PUN/2018 ITO, Ward-4, Panvel, New Panvel Shri Tarachand Devichand Oswal, 001, Vavoshi, Vavoshi Khalapur, Dist.

Raigad, Maharashtra – 410203 PAN : AAHPO1014D 2014-15 110 783/PUN/2018 ACIT, Circle-10, Pune Premier Seals India Pvt.

Ltd., 17/8, D 1BK, MIDC, Chinchwad, Pune – 411 019 PAN : AABCP6517B 2012-13 111 931/PUN/2018 ITO, Ward-6(3), Pune Subhash Babulal Mutha, 123, Nana Peth, Pune – 411 002 PAN : AESPM7019K 2008-09 112-115 948 to 951 /PUN/2018 ITO, Ward-2(2), Jalgaon Shri Asit Dharma Sandanshiv, Plot No.10B, Surbhi Colony, Amalner, Jalgaon – 423 401 PAN : BOVPS4777Q 2008-09 2009-10 2011-12 2013-14 116 953/PUN/2018 ITO, Ward-2(2), Jalgaon Smt.

Mandabai Dharma Sandanshiv, Plot No.10B, Surbhi Colony, Amalner, Jalgaon-423401 PAN : GHQPS0809J 2008-09 117 993/PUN/2018 DCIT, Circle-1, Nashik Dhanraj Tulshiram Chaudhari, F-07/A, Hiren Court Apartment, Gangapur Road, Rameshwar Nagar, Nashik – 422 011 PAN : AAQPC1991E 2014-15 118-120 1032 to 1034/PUN/2018 ACIT, Circle-2, Solapur Shri Mahesh Vishnupant Kothe, L/H of Late Vishnu Pant Ganpatrao Kothe, 20/26, Radhashri, Murarji Peth, Solapur – 413001 PAN : ANVPK6354M 2013-14 2013-14 2014-15 121 1041/PUN/2018 DCIT, Circle-8, Pune Dharamveer Sambhaji Urban Co-op.

Bank Ltd., Shivdarshan Complex, 1st Floor, Vinayak Nagar, Navi Sanghvi, Pune – 411 027 PAN : AAAAD2878G 2014-15 122 1046/PUN/2018 DCIT, Circle-3, Pune Vishal Vasant Gokhale, 8, S.No.53/3, Pradnyakiran Apartment, Near Mahatma Society, Kothrud, Pune – 411 038 PAN : ADQPG9213J 2013-14 123 1048/PUN/2018 DCIT, Circle-3, Pune M/s.

Pune M/s.Gokhale Associates, 1175/1, Nirmitti Eminence, Office No.2, Ist Floor, Erandwane, Pune – 411004 PAN : AAKFG8586H 2013-14 11 124 1089/PUN/2018 DCIT, Circle-9, Pune Shri Rahul Bhagchand Sonigara, Plot No.293, Sector-24, Pradhikaran, Nigdi, Pune – 44 PAN : AERPS8722E 2014-15 125 1127/PUN/2018 DCIT, Panvel Circle, Panvel, New Panvel M/s.

Sai Properties, 310/313, 3rd Floor, Persipolis Co-op.

Society, Plot No.74, A, Sector-17, Vashi, Navi Mumbai -400705 PAN : ABFFS4175A 2014-15 अपीलाथ क ओर से / Appellant by : Dr.

Vivek Aggarwal यथ क ओर से / Respondent by : Shri Kishor Phadke – Sl.Nos.8, 12, 62, 95, 96, 106 Shri P.D.

Kudwa – Sl.No.51 Shri M.K.Kulkarni – Sl.No.84 Smt.

Deepa Khare – Sl.No.111 Shri Pramod Shingte – Sl.No.121 None : Sl.No.1-7, 9-11, 13-50, 52-61, 63-83, 85-94, 97-105, 107-110, 112-120, 122-125 सुनवाई क तारीख / Date of Hearing : 26.07.2018 घोषणा क तारीख / Date of Pronouncement: 26.07.2018 आदेश आदेश आदेश आदेश / ORDER PER BENCH : These bunch of appeals by the Revenue are against respective orders of the Commissioner of Income Tax (Appeals) for the assessment years/s mentioned in the title against the name of each of the said 125 assessees.

The impugned order/s have been passed under different section/s of the Income-tax Act, 1961 (in short ‘the Act’).

2.

These bunch of appeals filed by the Revenue relating to different assessees 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 retrospective effect.

As per the Circular (supra) monetary limit of tax effect for filing appeals before the Tribunal by the Department has been raised to Rs.20 lakhs.

12 4.

The learned Departmental Representative has furnished a table giving the details of tax effect involved in each of the appeals mentioned in title. in title.

The tax effect in dispute in the captioned appeals is stated to be below the monetary limit of Rs.20 lakhs.

5.

Without going into the merit of the issues raised in the captioned appeals, these bunch of appeals are deemed to be withdrawn/not pressed in accordance with 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 restoration of appeal/s with the requisite material indicating 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 the Revenue are dismissed.

Order pronounced in open Court on this 26th day of July, 2018.

Sd/- Sd/- (िवकास िवकास िवकास िवकास अवथी अवथी अवथी अवथी /VIKAS AWASTHY) (डी डी डी डी. कणाकरा कणाकरा कणाकरा कणाकरा राव राव राव राव/D.

KARUNAKARA RAO) याियक याियक याियक याियक सदय सदय सदय सदय/JUDICIAL MEMBER लेखा लेखा लेखा लेखा सदय सदय सदय सदय/ACCOUNTANT MEMBER पुणे / Pune;
दनांक / Dated : 26th July, 2018.

Satish/Ravi आदेश क ितिलिप अ ेिषत / Copy of the Order forwarded to : 1. अपीलाथ / The Appellant.

2. यथ / The Respondent.

The concerned CIT (A) 4.

The concerned Pr.

CIT/CIT 5. िवभागीय ितिनिध, आयकर अपीलीय अिधकरण, “बी बी बी बी” बच, पुणे / DR, ITAT, “B” Bench, Pune.

6. गाड फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // व र िनजी सिचव/Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune