THE INCOME TAX OFFICER -3, RAIGARH, RAIGARH(CG) v. M/S SCC INVESTMENT PVT LTD, RAIGARH(CG)

ITA 168/BIL/2017 | 2011-2012
Pronouncement Date: 06-11-2019 | Result: Dismissed

Appeal Details

RSA Number 16824714 RSA 2017
Assessee PAN AAEHD2409L
Bench Raipur
Appeal Number ITA 168/BIL/2017
Duration Of Justice 2 year(s) 4 month(s) 29 day(s)
Appellant THE INCOME TAX OFFICER -3, RAIGARH, RAIGARH(CG)
Respondent M/S SCC INVESTMENT PVT LTD, RAIGARH(CG)
Appeal Type Income Tax Appeal
Pronouncement Date 06-11-2019
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 06-11-2019
Last Hearing Date 06-11-2019
First Hearing Date 06-11-2019
Assessment Year 2011-2012
Appeal Filed On 07-06-2017
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH RAIPUR BEFORE SHRI ANIL CHATURVEDI AM AND SHRI PARTHA SARATHI CHAUDHURY JM SL. NO. ITA NO./CO NO. NAME OF APPELLANT NAME OF RESPONDENT ASST. YEAR 1 - 3 01/RPR/2015 02/RPR/2015 03/RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) DEEPAK LULIYA HUF C/O SHRI DEEPAK LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: AAEHD2409L 2010 - 11 2011 - 12 2012 - 13 4 - 6 CO 108/RPR/2015 109/RPR/2015 110/RPR/2015 DEEPAK LULIYA HUF C/O SHRI DEEPAK LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: AAEHD2409L DCIT CENTRAL CIRCLE RAIPUR (C.G) 2010 - 11 2011 - 12 2012 - 13 7 - 12 04/RPR/2015 05/RPR/2015 06/RPR/2015 07/RPR/2015 08/RPR/2015 09/RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) SHRI DEEPAK LULIYA C/O SHRI DEEPAK LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABAPL9525G 2006 - 07 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 13 - 18 CO 1 11 /RPR/2015 1 12 /RPR/2015 11 3 /RPR/2015 1 14 /RPR/2015 1 15 /RPR/2015 11 6 /RPR/2015 SHRI DEEPAK LULIYA C/O SHRI DEEPAK LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABAPL9525G DCIT CENTRAL CIRCLE RAIPUR (C.G) 2006 - 07 2008 - 09 2009 - 10 2010 - 11 2011 - 12 2012 - 13 19 - 25 1 0/RPR/2015 11 /RPR/2015 12 /RPR/2015 13 /RPR/2015 14 /RPR/2015 15 /RPR/2015 16 /RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) SHRIPRAKASHLULIYA C/O M/S. MANSHARAM& CO. GANJPARA RAMSAGAR PARA RAIPUR (C.G) PAN: ABAPL9526F 2006 - 07 200 7 - 0 8 200 8 - 09 20 09 - 1 0 20 10 - 1 1 20 11 - 1 2 2012 - 13 2 LTE 50 LAKHS GROUP OF CASES 26 - 32 CO 1 17 /RPR/2015 1 18 /RPR/2015 11 9 /RPR/2015 1 20 /RPR/2015 1 21 /RPR/2015 1 22 /RPR/2015 1 23 /RPR/2015 SHRIPRAKASHLULIYA C/O M/S. MANSHARAM& CO. GANJPARA RAMSAGAR PARA RAIPUR (C.G) PAN: ABAPL9526F DCIT CENTRAL CIRCLE RAIPUR (C.G) 2006 - 07 200 7 - 0 8 200 8 - 09 20 09 - 1 0 20 10 - 1 1 20 11 - 1 2 2012 - 13 33 - 36 17 /RPR/2015 18 /RPR/2015 19 /RPR/2015 20 /RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) PRAKASH KUMAR NANDLAL HUF C/O M/S. MANSHARAM& CO. GANJPARA RAMSAGAR PARA RAIPUR (C.G) PAN: AADHN5217M 200 7 - 0 8 200 8 - 09 20 11 - 1 2 20 12 - 1 3 37 - 40 CO 1 24 /RPR/2015 1 25 /RPR/2015 1 26 /RPR/2015 1 27 /RPR/2015 PRAKASH KUMAR NANDLAL HUF C/O M/S. MANSHARAM& CO. GANJPARA RAMSAGAR PARA RAIPUR (C.G) PAN:AADHN5217M DCIT CENTRAL CIRCLE RAIPUR (C.G) 200 7 - 0 8 200 8 - 09 20 11 - 1 2 20 12 - 1 3 41 - 43 21 /RPR/2015 22 /RPR/2015 23 /RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) SMT. NEHALULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABHPL5827A 2010 - 11 2011 - 12 2012 - 13 44 - 46 CO 1 28 /RPR/2015 1 29 /RPR/2015 1 30 /RPR/2015 SMT. NEHALULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABHPL5827A DCIT CENTRAL CIRCLE RAIPUR (C.G) 2010 - 11 2011 - 12 2012 - 13 47 24/RPR/2015 DCIT CENTRAL CIRCLE RAIPUR (C.G) SMT. JAYA LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABKPL4068J 2012 - 13 3 LTE 50 LAKHS GROUP OF CASES 48 CO 1 31 /RPR/2015 SMT. JAYA LULIYA D - 79 SECTOR - 1 DEVENDRA NAGAR RAIPUR (C.G) PAN: ABKPL4068J DCIT CENTRAL CIRCLE RAIPUR (C.G) 2012 - 13 49 88/RPR/2015 DCIT CIRCLE KORBA (C.G) SHRI ASHOK KUMAR MITTAL OPP. DR. BANSILALMAHTO SITAMANI KORBA (C.G) PAN: ABOPM8824H 2010 - 11 50 CO 330/RPR/2016 SHRI ASHOK KUMAR MITTAL OPP. DR. BANSILALMAHTO SITAMANI KORBA (C.G) PAN:ABOPM8824H DCIT CIRCLE KORBA (C.G) 2010 - 11 51 50/RPR/2016 DCIT AGRASEN CIRCLE 2(1) BILASPUR M/S. ABHA POWER & STEEL PVT. LTD. INDUSTRIAL AREA SILPAHARI BILASPUR (C.G) PAN: AAECA9382L 2010 - 11 52 171/RPR/2016 JCIT RANGE - 1 BILASPUR SHRINISHANT JAIN FLAT NO.207 VISTAR SHANTI NAGAR RING ROAD - 2 BILASPUR (C.G) PAN: AGEPJ9793M 2011 - 12 53 - 54 201/RPR/2016 202/RPR/2016 ITO - 1 MAHA NADI COMPLEX KORBA (C.G) M/S. SUN GRACE CONSTRUCTION MIG - 29 R.P. NAGAR KORBA PAN: ABIFS4254K 2008 - 09 5 5 240/RPR/2016 ACIT 3(1) RAIPUR (C.G) SMT. NEELU SHARMA H.NO.143 ANAND NAGAR RAIPUR (C.G) PAN: ANBPS1162P 2012 - 13 4 LTE 50 LAKHS GROUP OF CASES 56 269/RPR/2016 ITO JANJGIR - CHAMPA (C.G) DR. SHRIHARISINGHCHANDE L GOVT. HOSPITAL CHAMPA DIST. JANJGIR - CHAMPA (C.G) PAN: ACXPC8440M 2011 - 12 57 292/RPR/2016 ITO WARD 1(1) BILASPUR (C.G) M/S. BILASPUR INFRASTRUCTURE PVT. LTD. RAJIV PLAZA BILASPUR (C.G) PAN: AACCB4045M 2012 - 13 58 314/RPR/2016 ITO WARD 1(3) RAIPUR DEENANATH SHARMA HUF C/O M/S. VENKATESH ENTERPRISES JAWAHARLAL NEHRU WARD 37 SINDHI BAZAR RAIPUR PAN: AAEHD7047Q 2012 - 13 59 315/RPR/2016 ITO WARD 3(1) RAIPUR SHRIRUPESH KUMAR SARAF PROP. M/S. SHUBH ENTERPRISES AVANTI BAICHOWK LODHIPARA RAIPUR (C.G) PAN: ANHPS4684C 2012 - 13 60 318/RPR/2016 ACIT 2(1) BHILAI M/S. DONGARGAON PAPER MILLS PVT. LTD. NEAR MOTHER MARY SCHOOL RAJNANDGAON. PAN: AAACD5000A 2011 - 12 61 331/RPR/2016 DCIT CIRCLE KORBA M/S. B.B. VERMA NIHARIKA TALKIES HIG - 9 C - 1 C - 2 KORBA (C.G) PAN: AQLPS2396C 2011 - 12 5 LTE 50 LAKHS GROUP OF CASES 62 341/RPR/2016 ACIT 3(1) RAIPUR (C.G) SHRIAMARJEET SINGH BHATIA B - 19 RAJEEV NAGAR RAIPUR (C.G) PAN: ADEPB9326N 2008 - 09 63 343/RPR/2016 ACIT CIRCLE 1(1) RAIPUR SHRIHARMINDER SINGH HORA VIJAY GARAGE FAFADIH RAIPUR (C.G) PAN: AANPH2437B 2010 - 11 64 347/RPR/2016 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) SHRI ANIL PARAKH B - 62 WALLFORT CITY BHATGAON RAIPUR (C.G) PAN: AAVPP1124B 2014 - 15 6 5 10/RPR/2017 ACIT 2(1) BHILAI SHRINEMICHANDNAHAR J.K. VILLA MALVIYA NAGAR DURG 491001 PAN: ABGPN8107Q 2006 - 07 66 28/RPR/2017 ITO BHATAPARA M/S. KRISHNA BUILDERS SHOP NO.17 RAVISHANKARSHUKLA COMPLEX NAKA NO.01 PARSHURAM WARD BHATAPARA (C.G) PAN: AAHFK7407J 2008 - 09 6 7 62/RPR/2017 ITO WARD 2(3) BILASPUR BAJRANG PRASAD AGRAWAL (HUF) MISSION HOSPITAL ROAD BILASPUR (C.G) PAN: AAEHB3171M 2010 - 11 68 - 69 63/RPR/2017 154/RPR/2017 ITO WARD 1(1) BILASPUR SHRIBRIJMOHANNARANG NARIYALKOTHI DAYALBAND BILASPUR (C.G) PAN: ABYPN6542M 2011 - 12 2012 - 13 6 LTE 50 LAKHS GROUP OF CASES 7 0 86/RPR/2017 DCIT 4(1) RAIPUR (C.G) M/S. SUPER IRON AND STEEL PVT. LTD. PRITPAL FARMS HOUSE RAIPUR (C.G) PAN: AAICS2579R 2012 - 13 7 1 88/RPR/2017 ITO 1(4) BHILAI SMT. NEETA JAISWAL 60 RAJA RAM MOHAN SARANI AMHARST STREET KOLKATA (WEST BENGAL) 700009 PAN: AEQPJ8365P 2012 - 13 7 2 127/RPR/2017 ACIT 3(1) RAIPUR (C.G) M/S. JAGDAMBASTRUCTURALS (INDIA) PVT. LTD. PALASH RESIDENCY NEW PURENA MAHAVEER NAGAR RAIPUR (C.G) PAN: AABCJ6930G 2012 - 13 7 3 142/RPR/2017 DCIT CIRCLE 1(1) BILASPUR (C.G) SHRI MOHAN SUKUMARAN PROP. GAYATRI CONSTRUCTION BINDUBHAWAN NEAR CARMEL SCHOOL RAIGARH (C.G) PAN: AJFPS7530K 2008 - 09 7 4 153/RPR/2017 DCIT CIRCLE 1(1) BILASPUR (C.G) M/S. INSPIRE INDUSTRIES PVT. LTD. LAKSHMI TOWERS VYAPARVIHAR BILASPUR (C.G) PAN: AABCI7922D 2013 - 14 7 5 167/RPR/2017 ITO - 3 RAIGARH (C.G) SMT. SEEMA DEVI AGRAWAL NEAR GIRLS COLLEGE SEVAKUNJ ROAD RAIGARH (C.G) PAN: AFFPA4990K 2011 - 12 7 LTE 50 LAKHS GROUP OF CASES 7 6 168/RPR/2017 ITO - 3 RAIGARH (C.G) M/S. SCC INVESTMENT PVT. LTD. NEAR GIRLS COLLEGE SEVAKUNJ ROAD RAIGARH (C.G) PAN: ABSFS6955M 2011 - 12 77 187/RPR/2017 DCIT CIRCLE - 1(1) BILASPUR (C.G.) M/S. VINEET SINGH CONSTRUCTION COM. PVT. LTD. SHOP NO.03 KASHYAP COMPLEX INDUUDYANCHOWK JARHABHATA BILASPUR - 495001 (C.G. ) PAN:AABCV7141D 2014 - 15 78 196/RPR/2017 ITO - 2(1) RAIPUR (C.G.) SHRI MANISH RICHARIA 27 AISHWARIYA RESIDENCY G.E. ROAD RAIPUR (C.G.) PAN:ACTPR4291F 2013 - 14 79 257/RPR/2017 ITO - 1(3) BHILAI (C.G.) SMT. SIMARANJITKAURSINDU C - 1/A - 53 SURYA VIHAR COLONY JUNWANI ROAD BHILAI (C.G.) PAN:ALZPK1966B 2011 - 12 8 0 262/RPR/2017 ACIT CIRCLE 1(1) RAIPUR (C.G.) SHRIMANOJMANTRI PROP. OF VEDANT CABLE & ELECTRICALS ARIHANT COMPLEX STATION ROAD RAIPUR (C.G.) PAN:ACCPM4023B 2014 - 15 8 1 CO 12/RPR/2017 SHRIMANOJMANTRI PROP. OF VEDANT CABLE & ELECTRICALS ARIHANT COMPLEX STATION ROAD RAIPUR (C.G.) PAN:ACCPM4023B ACIT CIRCLE 1(1) RAIPUR (C.G.) 2014 - 15 8 LTE 50 LAKHS GROUP OF CASES 8 2 - 8 4 IT(SS) 01/RPR/2017 02/RPR/2017 05/RPR/2017 ACIT CENTRAL CIRCLE - 1 RAIPUR(C.G.) M/S. JAINAM BUILDERS PVT. LTD. 32 AASHIRWAD TOWERS NEAR RAJ TALKIES G. E. ROAD RAIPUR (C.G.) PAN:AABCJ4511D 2010 - 11 2011 - 12 2014 - 15 85 05/RPR/2018 ITO DHAMTARI M/S. MAACHANDI RICE INDUSTRIES BHOTHLI ROAD DHAMTARI - 493773 PAN:AAOFM6916H 2014 - 15 86 34/RPR/2018 ACIT (CENTRAL) - 2 RAIPUR (C.G.) SHRIDAMODAR DAS MUNDRA MUNDRANIWAS RAMADHINMARG RAJNANDGAON (C.G.) - 491441 PAN:AAVPM5051C 2015 - 16 87 83/RPR/2018 ACIT CIRCLE - 1(1) RAIPUR (C.G.) M/S. BALDEV ALLOYS PVT. LTD. C/O. M/S. J. R. TRADERS HOTEL SATKAR GALI STATION ROAD STATION WARD RAIPUR (C.G.) PAN:AACCB3870G 2012 - 13 88 64/RPR/2018 ITO - 4(3) RAIPUR (C.G.) SHRIMUKESHCHOPDA PROP. M/S. RAJGHARANAJWELLERS 11/546 MAIN ROAD SADAR BAZAR RAIPUR (C.G.) PAN:ABZPC8037H 2010 - 11 8 9 CO 03/RPR/2018 SHRIMUKESHCHOPD A PROP. M/S. RAJGHARANAJWELLERS 11/546 MAIN ROAD SADAR BAZAR RAIPUR (C.G.) PAN:ABZPC8037H ITO - 4(3) RAIPUR (C.G.) 2010 - 11 9 LTE 50 LAKHS GROUP OF CASES 9 0 109/RPR/2018 ACIT (CENTRAL) - 2 RAIPUR (C.G.) SHREE SHYAM SPONGE AND POWER LTD. B - 8 & 9 SECTOR - C PURLA INDUSTRIAL AREA SARONA RAIPUR (C.G) PAN:AAHCS1901N 2013 - 14 9 1 129/RPR/2018 ACIT CENTRAL CIRCLE - 1 RAIPUR (C.G.) SHRIPANKAJMULCHAND LAHOTI D - 29 WALLFORT CITY BHATAGAON RAIPUR (C.G.) PAN:ABBPL9655J 2014 - 15 9 2 CO 13/RPR/2018 SHRIPANKAJMULCHA NDLAHOTI D - 29 WALLFORT CITY BHATAGAON RAIPUR (C.G.) PAN:ABBPL9655J ACIT CENTRAL CIRCLE - 1 RAIPUR (C.G.) 2014 - 15 93 141/RPR/2018 ITO - 3(2) RAIPUR (C.G.) SMT. BABITAARYA W/O. SHRIBAHADURARYA DORNACHARYA EDUCATION SOCIETY NEW RAJENDRA NAGAR RAIPUR (C.G.) PAN:ADVPA3049B 2014 - 15 94 181/RPR/2018 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) SMT. NAMRATAKANKARIA H.NO.31/299 SUMEET BUNGALOW NEAR C M HOUSE CIVIL LINES RAIPUR (C.G) PAN: AJAPD2269B 2015 - 16 95 CO 16/RPR/2018 SMT. NAMRATAKANKARIA H.NO.31/299 SUMEET BUNGALOW NEAR C M HOUSE CIVIL LINES RAIPUR (C.G) PAN: AJAPD2269B ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) 2015 - 16 10 LTE 50 LAKHS GROUP OF CASES 96 182/RPR/2018 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) SHRIKIRANBAIKANKARIY A D - 102 DEVENDRA NAGAR SECTOR 4 RAIPUR (C.G) PAN: AEYPK1509A 2014 - 15 97 CO 17/RPR/2018 SHRIKIRANBAIKANKA RIYA D - 102 DEVENDRA NAGAR SECTOR 4 RAIPUR (C.G) PAN: AEYPK1509A ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) 2014 - 15 98 187/RPR/2018 ACIT CENTRAL CIRCLE 2 RAIPUR (C.G) SARDARBALDEO SINGH BHATIA BUS STAND ROAD RAJNANDGAON RAIPUR (C.G) PAN: AINPB7454J 2012 - 13 99 209/RPR/2018 ITO WARD 3(4) RAIPUR (C.G) SMT. PUSHPA BEN DESAI THROUGH L/H JAISUKHLAL DESAI WARD NO.36 M/S. KISHORE TRADING CO. MOUDHPARA OPP. ANAND TALKIES RAIPUR (C.G) PAN: ACUPD1847Q 2014 - 15 10 0 CO 01/RPR/2019 SMT. PUSHPA BEN DESAI THROUGH L/H JAISUKHLAL DESAI WARD NO.36 M/S. KISHORE TRADING CO. MOUDHPARA OPP. ANAND TALKIES RAIPUR (C.G) PAN: ACUPD1847Q ITO WARD 3(4) RAIPUR (C.G) 2014 - 15 11 LTE 50 LAKHS GROUP OF CASES 1 0 1 214/RPR/2018 ITO WARD 3(3) RAIPUR (C.G) SHRI ANIL KUMAR GADIYA J - 106 MEGHA FURNISHING TEXTILE MARKET PANDRI RAIPUR (C.G) PAN: ADBPG8620L 2014 - 15 1 02 - 1 04 IT(SS) 01/RPR/2019 02/RPR/2019 05/RPR/2019 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) M/S. GOODLUCK GLOBAL PVT. LTD. BORIA ROAD SANTOSHI NAGAR RAIPUR (C.G) PAN: AACCG1901H 2009 - 10 2010 - 11 2014 - 15 1 05 - 1 07 IT(SS) 06/RPR/2019 07/RPR/2019 08/RPR/2019 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) M/S. RADHA REALTIES PVT. LTD. BORIA ROAD SANTOSHI NAGAR RAIPUR (C.G) PAN: AADCR4036R 2008 - 09 2009 - 10 2012 - 13 1 08 - 1 09 IT(SS) 09/RPR/2019 10/RPR/2019 ACIT CENTRAL CIRCLE 1 RAIPUR (C.G) M/S. GOODLUCK UNIVERSAL PVT. LTD. BORIA ROAD SANTOSHI NAGAR RAIPUR (C.G) PAN: AAECG2117K 2013 - 14 2014 - 15 1 1 0 10/RPR/2019 DCIT CIRCLE 3(1) RAIPUR (C.G) SHRIAMITAGRAWAL 48 AISHWARYA RESIDENCY TELIBANDHA RAIPUR (C.G) PAN: ACOPA8065F 2014 - 15 1 11 20 /RPR/2019 ACIT - 1(1) RAIPUR (C.G) SHRISHYAM SUNDER SHARMA PANCHVATI GOKULCHANDRAMAMA NDIR ROAD BUDHAPARA RAIPUR (C.G) PAN: AJNPS2571E 2013 - 14 1 1 2 CO 02/RPR/2019 SHRISHYAM SUNDER SHARMA PANCHVATI GOKULCHANDRAMA MANDIR ROAD BUDHAPARA RAIPUR (C.G) PAN: AJNPS2571E ACIT - 1(1) RAIPUR (C.G) 2013 - 14 12 LTE 50 LAKHS GROUP OF CASES 1 13 21/RPR/2019 ACIT - 1(1) RAIPUR (C.G) SHRI SUNIL KUMAR SHARMA PANCHVATI GOKULCHANDRAMAMA NDIR ROAD BUDHAPARA RAIPUR (C.G) PAN: AJJPS3829D 2013 - 14 1 14 CO 03/RPR/2019 SHRI SUNIL KUMAR SHARMA PANCHVATI GOKULCHANDRAMA MANDIR ROAD BUDHAPARA RAIPUR (C.G) PAN: AJJPS3829D ACIT - 1(1) RAIPUR (C.G) 2013 - 14 1 15 26/RPR/2019 ITO JAGADALPUR (C.G) SHRIRAJENDRA PRASAD SINHA DAU MILL GALI NAYAPARA JAGADALPUR (C.G) PAN: ACTPS8796A 2015 - 16 1 16 61/RPR/2019 ITO WARD 2(1) RAIPUR (C.G) M/S. LUCKY ENGINEERING & FABRICATION PVT. LTD. TRANSPORT NAGAR RAIPUR (C.G) PAN: AABCL2992E 2010 - 11 1 1 7 78/RPR/2019 ITO WARD 2(1) RAIPUR (C.G) SHRI ANIL KUMAR AGRAWAL C/O SKY AUTOMOBILES GE ROAD MAHOBA BAZAR RAIPUR (C.G) PAN: ABJPA1787C 2012 - 13 1 1 8 138/RPR/2019 ACIT (EXEMPTION) RAIPUR (C.G) MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA UNIVERSITY BUILDING LAMTI VIJAY NAGAR JABALPUR (M.P) PAN: AAAJM1070C 2008 - 09 13 LTE 50 LAKHS GROUP OF CASES 1 19 CO 08/RPR/2019 MAHARSHI MAHESH YOGI VEDIC VISHWAVIDYALAYA UNIVERSITY BUILDING LAMTI VIJAY NAGAR JABALPUR (M.P) PAN: AAAJM1070C ACIT (EXEMPTION) RAIPUR (C.G) 2008 - 09 1 2 0 131/RPR/2016 DCIT - 1(1) RAIPUR (C.G) M/S. MARUTI CLEAN COAL & POWER PVT. LTD. WARD NO.42 BUILDING NO.14 NEAR PWD CHOWK CIVIL LINES RAIPUR (C.G) PAN: AADCM4810C 2011 - 12 1 2 1 127/RPR/2016 ITO WARD 2(1) BILASPUR (C.G) M/S. HANUKRIPAISPAT PVT. LTD. 8/37 BABLA MILL GUDHIYARI RAIPUR (C.G) PAN: AABCH5011J 2012 - 13 A SSESSEE BY : S HRI SUNIL KUMAR AGRAWAL MS. LAXMI SHARMA SHRI G.S. AGRAWAL MS. RICHAKHATRI SHRI R.B. DOSHI SHRI Y.K. MISHRA SHRIVEEKAAS SHARMA SHRIAMITMALOO SHRIMIKHILESHBEGANI SHRI PRAVEENKHANDELWAL SHRI S.R. RAO SHRI B.H. SHAH SHRI S.C. MAHESHWARI SHRI RAVI AGRAWAL SHRI DINESH JAIN SHRI R.K. SONCHHATRA SHRI R.K. CHAWDE SHRI R.K. SINGHANIA SHRI VIJAY MOHAN SHARMA SHRIMOOLCHAND JAIN SHRI MALAY MAJITHAI SHRI B.K. SHUKLA (DY.REGISTRAR) AND SHRI G.C. JAIN 14 LTE 50 LAKHS GROUP OF CASES REVENUE BY : SHRI R.K. SINGH SHRI P.K. MISHRA SHRI A.K. LASHKAR SHRI D.K. JAIN SHRI R.M. MUJUMDAR SHRI SANJAY KUMAR AND SMT. ANUBHATAHGOEL / DATE OF HEARING : 06 . 11 .201 9 / DATE OF PRONOUNCEMENT: 06 . 11 .201 9 / ORDER PER BENCH : THESE 88 APPEALS BY THE REVENUE AND 33 CROSS OBJECTIONS BY THE ASSESSEES RELATE TO DIFFERENT ASSESSEES AND DIFFERENTASSESSMENT YEARS. 2. THE LD. DRS FILED APPLICATIONS SEEKING PERMISSION TO WITHDRAW ALL THE APPEALS OF REVENUE IN VIEW OF CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 REVISING THE UPWARD MONETARY LIM ITS FOR FILING OF APPEALS IN INCOME TAX CASES BEFORE VARIOUS APPELLATE FORUMS. HE FURTHER SUBMITTED THAT THE EARLIER CBDT CIRCULAR NO.03/2019 DATED 11.07.2018 FIXED MONETARY LIMIT FOR FILING OF APPEALS BEFORE THE TRIBUNAL AT RS.20 LAKHS. SUCH LIMIT HAS BEE N ENHANCED IN THE RECENT CBDT CIRCULAR DATED 08.08.2019 (SUPRA) FROM RS.20 LAKHS TO RS. 50 LAKHS. THUS THE TAX EFFECT ON THE ADDITION IS LESS THAN RS.50 LAKHS. 15 LTE 50 LAKHS GROUP OF CASES 3. THE LD. ARS REPRESENTING SEVERAL ASSESSEES FILED THEIR RESPECTIVE APPLICATIONS SEEKING PER MISSION TO WITHDRAW THEIR C ROSS OBJECTION S IN VIEW OF WITHDRAWAL OF APPEALS BY THE REVENUE ON ACCOUNT OF LOW TAX EFFECT. 4. BOTH SIDES HEARD. THE REVENUE IS IN APPEAL AGAINST THE RESPECTIVE ORDERS OF LD. CIT(APPEALS) IN DELETING THE ADDITIONS. UNDISPUTED LY THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN THE MONETARY LIMIT PRESCRIBED BY THE RECENT CBDT CIRCULAR NO.17/2019 [F NO.279/MISE.142/2007 - ITJ (PT)] DATED 08 - 08 - 2019 READ WITH CIRCULAR NO.3 OF 2018 DATED 11.07.2018 FOR FILING OF APPEALS BEFORE THE TRIBUNAL BY THE DEPARTMENT. THE CBDT VIDE CIRCULAR DATED 08.08.2019 (SUPRA.) HAS AMENDED PARA 3 OF CIRCULAR NO.3 OF 2018 DATED 11.07.2018 THEREBY ENHANCING MONETARY LIMIT OF TAX EFFECT FROM RS.20 LAKHS TO RS.50 LAKHS FOR FILING APPEALS BY THE DEPARTMEN T BEFORE THE TRIBUNAL. SINCE THE LD. DR AND LD. ARS FILED APPLICATIONS FOR WITHDRAWAL OF APPEALS AND CROSS OBJECTIONS WE ACCORDINGLY PERMIT THEM TO WITHDRAW ALL THE APPEALS AND CROSS OBJECTIONS . ACCORDINGLY ALL THE APPEALS AND CROSS OBJECTIONS ARE BEI NG DISMISSED AS WITHDRAWN. 5. BEFORE PARTING WE CLARIFY HERE THAT THE REVENUE SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF APPEAL WITH THE REQUISITE MATERIAL TO SHOW THAT THE APPEAL IS PROTECTED BY THE EXCEPTIONS PRESCRIBED IN PARA 16 LTE 50 LAKHS GROUP OF CASES 10 OF THE CIRCULAR DATED 11 - 07 - 2018 AND ITS AMENDMENT DATED 20 - 08 - 2018. 6 . IN THE COMBINED RESULT ALL THE APPEALS OF THE REVENUE ARE DISMISSED AND CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 6 TH NOVEMBER 2019. SD/ - SD/ - PARTHASARATHI CHAUDHURY ANIL CHATURVEDI JUDICIAL MEMBER ACCOUNTANT MEMBER / RAIPUR ; / DATED : 6 TH NOVEMBER 2019 . GCVSR /SB / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT. 2. / THE RESPONDENT. 3. THE CONCERNED CIT(A) 4. THE CONCERNED CIT 5 . / DR ITAT RAIPUR BENCH RAIPUR . 6. / GUARD FILE. / BY ORDER //TRUE COPY// SENIOR PRIVATE SECRETARY / ITAT RAIPUR . 17 LTE 50 LAKHS GROUP OF CASES DATE 1 DRAFT DICTATED ON 0 6 . 11 .2019 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 06 . 11 .201 9 SR.PS/PS 3 DRAFT PROPOSED AND PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER AM/JM 5 APPROVED DRAFT COMES TO THE SR. PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 DATE OF UPLOADING OF ORDER SR.PS/PS 8 FILE SENT TO BENCH CLERK SR.PS/PS 9 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 10 DATE ON WHICH FILE GOES TO THE A.R 11 DATE OF DISPATCH OF ORDER