Sh. Baldev Singh, Gurdaspur V. The Income Tax Officer, Gurdaspur

CO 14/ASR/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4110 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 3 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 29-10-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-10-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 12-07-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. NO. 306/(ASR)/2016 ASSESS MENT YEAR: 2011-12 INCOME TAX OFFICER, WARD-6(4), GURDASPUR VS. BALDEV SINGH S/O CHANAN SINGH, VILL. GOSSAL, P.O. BUCHE NANGAL, GURDASPUR [PAN: DNZPS 9959D] (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 14/ASR/2016 (ARISING O UT OF ITA NO. 306/ASR/2016) ASSESSMENT YEAR: 2011-12 BALDEV SINGH S/O CHANAN SINGH, VILL. GOSSAL, P.O. BUCHE NANGAL, GURDASPUR [PAN: DNZPS 9959D] VS. INCOME TAX OFFICER, WARD-6(4), GURDASPUR (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SH. CHARAN DAS, SR. D.R. RESPONDENT BY: NONE DATE OF HEARING: 29.10.2018 DATE OF PRONOUNCEMENT: 29.10.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE ARISING OUT OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AMRITSAR ( CIT(A) FOR SHORT) DATED 28.02.2016, ALLOWING THE ASSESSEES APPEAL CONTESTI NG HIS ASSESSMENT UNDER SECTION ITA NO. 306&CO 14/ASR/2016 (AY 2011-12) BALDEV SINGH 2 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREI NAFTER) DATED 25.09.2014 FOR THE ASSESSMENT YEAR (AY) 2011-12. THE ASSESSEE HAS FILE D A CROSS OBJECTION. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT TAX EFFECT OF THE INSTANT APPEAL IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MO NETARY LIMIT APPLICABLE FOR THE REVENUES APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF 2018, DATED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDER, IT WAS CONFIRMED BY THE BENCH THAT THE TAX EFFECT IS BELOW RS. 20 LACS INASMUCH AS THE ADDITIONS UNDER CHALLEN GE IS FOR RS. 54.02 LACS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELLA TE AUTHORITY, INCLUDING THE APPELLATE TRIBUNAL, SHALL HAVE REGARD TO THE INSTRU CTIONS, DIRECTIONS, ORDERS, ETC. ISSUED BY THE BOARD FROM TIME TO TIME FIXING MONETA RY LIMITS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS BY THE REVENUE BEF ORE THE DIFFERENT APPELLATE AUTHORITIES, AND WHICH SHALL, WHILE DECIDING THOSE APPEALS, HAVE REGARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INS TRUCTION SUPRA FOR THE APPEALS BEFORE THE TRIBUNAL IS RS. 20 LACS. 4. UNDER THE CIRCUMSTANCES, THEREFORE, THE INSTANT APPEAL, BEING COVERED BY SECTION 268A READ WITH THE APPLICABLE INSTRUCTION C ITED SUPRA, WHICH IS TO APPLY FOR PENDING APPEALS AS WELL, IS NOT MAINTAINABLE. THE R EVENUES APPEAL IS ACCORDINGLY DISMISSED IN LIMINE AS NOT MAINTAINABLE. THE ASSESSEES CO IS ALSO REN DERED UNFRUCTUOUS AND, THUS, NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, BOTH THE REVENUES APPEAL AND ASS ESSEES CO ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 29, 2 018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER ITA NO. 306&CO 14/ASR/2016 (AY 2011-12) BALDEV SINGH 3 DATE: 29.10.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: INCOME TAX OFFICER, WARD-6(4 ) GURDASPUR (2) THE RESPONDENT: BALDEV SINGH S/O CHANAN SIN GH, VILL. GOSSAL, P.O. BUCHE NANGAL, GURDASPU R (3) THE CIT(APPEALS)-2, AMRITSAR (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY OR DER