ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3, SRINAGAR V. MESERS CONSTRUCTION ENGINEERS , SRINAGAR

ITA 102/ASR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0695 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 27-02-2018
• Result in Favour of: Assessee
• 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. 102/(ASR)/2018 ASSES SMENT YEAR: 2014-15 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAGAR VS. CONSTRUCTION ENGINEERS 54-INDUSTRIAL ESTATE BARZULLA, SRINAGAR [PAN: AABFC 7715P] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS ( D.R.) RESPONDENT BY: NONE DATE OF HEARING: 27.11.2018 DATE OF PRONOUNCEMENT: 27.11.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE ARISING OUT OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), JAMMU (CIT(A ) FOR SHORT) DATED 28.11.2017, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING ITS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREI NAFTER) DATED 27.12.2016 FOR THE ASSESSMENT YEAR (AY) 2014-15. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE- RESPONDENT WHEN THE APPEAL WAS CALLED OUT FOR HEARING. HOWEVER, EVEN AS ADMITT ED BY THE LD. DEPARTMENTAL REPRESENTATIVE (DR), THE TAX EFFECT OF THE INSTANT APPEAL BY THE REVENUE IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MONETARY LIMIT APP LICABLE FOR THE REVENUES APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF ITA NO. 102/ASR/2018 (AY 2014-15) ASST. CIT V. CONSTRUCTION ENGINEERS 2 2018, DATED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT MAINTAINABLE. WITH REFERENCE TO THE GROUND/S OF APPEAL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDER, IT WAS CONFIRMED BY THE BENCH THAT THE DISAL LOWANCE BEING AGITATED IS FOR RS.37.17 LACS, ENTAILING A TAX-EFFECT TO THE TUNE O F RS.12 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. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 27, 2018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 27.11.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: ASSISTANT COMMISSIONER OF IN COME TAX, CIRCLE-3, SRINAGAR (2) THE RESPONDENT: CONSTRUCTION ENGINEERS, 54- INDUSTRIAL ESTATE BARZULLA, SRINAGAR (3) THE CIT(APPEALS), JAMMU TRU E COPY (4) THE CIT CONCERNED BY ORDER (5) THE SR. DR, I.T.A.T.