Punjab Singh Through, UDHAMPUR V. Income Tax Officer, Udhampur ( J&K)

CO 18/ASR/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1109 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 07-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 05-09-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 07-09-2016
• 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.377(ASR)/2016 ASS ESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-2(4), UDHAMPUR, (J&K) VS. LATE SH. PUNJAB SINGH, THROUGH LEGAL HEIRS, NAMELY (I) SMT. YASHODA DEVI (WIFE) R/O VILLAGE KATHAR, MANWAL, UDHAMPUR. (II) SMT. KOSHALYA DEVI (WIFE) (III) SMT. KALAWNATI DEVI, (WIFE) AND ORS. R/O 213, SHIV NAGAR, NEAR SSP OFFICE, UDHAMPUR. [PAN: BJUPS 3310R] (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.18(ASR)/2016 (ARISING OUT OF ITA NO. 377(ASR)/2016) ASS ESSMENT YEAR: 2009-10 LATE SH. PUNJAB SINGH, THROUGH LEGAL HEIRS, SMT. KALAWANTI DEVI, (WIFE) R/O 213, SHIV NAGAR, NEAR SSP OFFICE, UDHAMPUR. [PAN: BJUPS 3310R] VS. INCOME TAX OFFICER, WARD-2(4), UDHAMPUR, (J&K) (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS, (D.R .) RESPONDENT BY: NONE. DATE OF HEARING: 05.09.2018 DATE OF PRONOUNCEMENT: 07.09.201 8 ITA NO.377 & C.O NO.16 /ASR/2016 ITO V. LATE PUNJAB SINGH (AY 2009-10) 2 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE AND CROSS OBJECTIO N (CO) BY THE ASSESSEE DIRECTED AGAINST THE ORDER BY THE COMMISSIONER OF I NCOME TAX (APPEALS)-JAMMU (CIT(A)' FOR SHORT) DATED 29.03.2016, ALLOWING THE ASSESSEES APPEAL CONTESTING HIS ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX A CT, 1961 ('THE ACT' HEREINAFTER) DATED 25.02.2015 FOR THE ASSESSMENT YEAR (AY) 2009- 10. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE 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; THE FIRST APPELLATE AUTHORITY; AS WELL AS A READING OF THE AS SESSMENT ORDER, DETERMINING THE ASSESSEES TAXABLE INCOME AT RS. 55.73 LACS, IT WAS CONFIRMED BY THE BENCH THAT THE TAX-EFFECT IS BELOW RUPEES TWENTY LAKHS. IN FACT, T OWARD THIS, WE FURTHER OBSERVE THAT THE TOTAL TAX DEMAND ARISING PURSUANT TO THE ASSESS MENT IS FOR RS.16.19 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 MONETARY LIMI TS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS BY THE REVENUE BEFORE THE DIF FERENT APPELLATE AUTHORITIES, AND WHICH SHALL, WHILE DECIDING THOSE APPEALS, HAVE REG ARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INSTRUCTION SUP RA FOR THE APPEALS BEFORE THE TRIBUNAL IS RS. 20 LACS. ITA NO.377 & C.O NO.16 /ASR/2016 ITO V. LATE PUNJAB SINGH (AY 2009-10) 3 4. UNDER THE CIRCUMSTANCES, THEREFORE, THE INSTANT APPEAL, BEING COVERED BY SECTION 268A READ WITH THE APPLICABLE INSTRUCTION CITED SUP RA, WHICH IS TO APPLY FOR PENDING APPEALS AS WELL, IS NOT MAINTAINABLE. THE REVENUES APPEAL IS ACCORDINGLY DISMISSED IN LIMINE AS NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 5. THE CROSS OBJECTION FILED BY THE ASSESSEE BEING SUPPORTIVE, BECOMES INFRUCTUOUS IN VIEW OF OUR DISMISSING THE REVENUES APPEAL COUPLED WITH THE ALLOWANCE OF THE ASSESEES APPEAL BY THE FIRST APPE LLATE AUTHORITY. 7. IN THE RESULT, THE APPEAL BY THE REVENUE AS WELL AS CROSS OBJECTION BY THE ASSESSEE, ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON SEPTEMBER 07, 2018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 07.09.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) LATE SH. PUNJAB SINGH, THROUGH LEGAL HEIRS , NAMELY (I) SMT. YASHODA DEVI (WIFE) R/O VILLAGE KATHAR, MA NWAL, UDHAMPUR. (II) SMT. KOSHALYA DEVI (WIFE) (III) SMT. KALAWNATI DEVI, (WIFE) AND ORS. R/O 213, SHIV NAGAR, NEAR SSP OFFICE, UDHAMPUR. (2) THE INCOME TAX OFFICER, WARD-2(4), UDHAMPUR , (J&K) (3) THE CIT(APPEALS), JAMMU (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDE R