M/s. Sant Ashram Educational Committee, Pathankot V. The Assistant Commissioner of Income Tax, Pathankot

CO 13/ASR/2014

• Counselvise Citation: [2015] 123 COUNSELVISE.COM (IT) 1571 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 6 month(s) 30 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 18-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 17-12-2015
• Assessment Year: 2009-2010
• Appeal Filed On: 19-05-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P N ARORA
• Assessee Lawyers: DR TARUNDEEP KAUR
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO. 110 & 111(ASR)/2014 ASSESSMENT YEAR: 2008-09 & 2009-10 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, PATHANKOT. VS. M/S. SANT ASHRAM EDUCATIONAL COMMITTEE, MISSION ROAD, PATHANKOT. PAN:AAETS5715L (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 14 & 13(ASR)/2014 (ARISING OUT OF ITA NO. 110 & 111(ASR)/2014) ASSESSMENT YEAR: 2008-09 & 2009-10 M/S. SANT ASHRAM EDUCATIONAL COMMITTEE, MISSION ROAD, PATHANKOT. PAN:AAETS5715L VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, PATHANKOT. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY: DR. TARUNDEEP KAUR (DR .) RESPONDENT BY: SH. P.N.ARORA (C.A). DATE OF HEARING: 17.12.2015 DATE OF PRONOUNCEMENT: 18.12.2015 ORDER PER T. S. KAPOOR (AM): THESE ARE APPEALS FILED BY THE DEPARTMENT AGAINST T HE LEARNED CIT(A), AMRITSAR, DATED 06.12.2013 FOR THE ASST. YE AR 2008-09, WHEREIN THE LEARNED CIT(A) HAS DELETED THE ADDITION OF RS.2 3,17,531/- AND ITA NOS. 110 & 111(ASR)/2014 C.O. NOS.13 & 14(ASR)/2014 ASST. YEAR 2008-09 & 2009 -10 2 RS.15,11,532/- RESPECTIVELY MADE BY THE ASSESSING O FFICER IN ASST. YEAR 2008-09 AND 2009-10. THE ASSESSEE HAS ALSO FILED CR OSS OBJECTIONS. 2. AT THE TIME OF HEARING, LEARNED COUNSEL FOR THE ASSESSEE RAISED A PRELIMINARY OBJECTION THAT THE TAX EFFECT INVOLVED IN THE REVENUS APPEAL IS LESS THAN RS.10 LACS. THEREFORE, THE PRESENT APPEALS FIL ED BY THE DEPARTMENT MAY BE DISMISSED, AS THE SAME ARE NOT MAINTAINABLE BEING C ONTRARY TO CBDTS INSTRUCTION NO.21 OF 2015 DATED 10.12.2015. AS REGA RDS C.OS THE LEARNED AR SUBMITTED THAT THESE MAY BE TREATED AS WITHDRAWN. 3. THE LD. DR HOWEVER, RELIED UPON THE ORDER OF TH E ASSESSING OFFICER. 4. AFTER HEARING BOTH THE PARTIES, IT IS SEEN THAT TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS,10,00,000/-. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, IN OUR CONSIDERED OPINION, THE SAID INSTRUCTION OF CBDT IS BINDING UPON THE DEPARTMENT AND THE PRESENT APPEAL HAS BEEN FILED CO NTRARY TO THE SAID INSTRUCTION ISSUED BY THE CBDT. ACCORDINGLY, THE AP PEALS FILED BY THE REVENUE ARE DISMISSED, AS NOT MAINTAINABLE. 5. THE CROSS OBJECTIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED AS WITHDRAWN. 6. IN VIEW OF THE ABOVE, THE APPEALS FILED BY THE R EVENUE AS WELL AS CROSS OBJECTIONS FILED BY THE ASSESSEE ARE DISMISSE D. ITA NOS. 110 & 111(ASR)/2014 C.O. NOS.13 & 14(ASR)/2014 ASST. YEAR 2008-09 & 2009 -10 3 ORDER PRONOUNCED ORALLY IN THE OPEN COURT ON THE CO NCLUSION OF HEARING, IS PRONOUNCED IN WRITING ON THIS DAY OF 18 TH DECEMBER, 2015. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 18.12.2015. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.