Dy. Commissioner of Income tax, Bathinda V. Sh. Sukhbir Singh Badal,

ITA 110/ASR/2010

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 1631 (ITAT-AMRITSAR)
• Duration Of Justice: 8 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-11-2018
• Assessment Year: 1999-2000
• Appeal Filed On: 02-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: VINEET KRISHNA
• 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. 110/(ASR)/2010 ASSE SSMENT YEAR: 1999-00 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA. VS. SUKHBIR SINGH BADAL, VILLAGE-BADAL. [PAN: ABSPB 1568P] (APPELLANT) (RESPONDENT) CO NO. 27/(ASR)/2010 (ARISING OUT OF ITA NO. 110/ASR/2010) ASSESSMENT YEAR: 1999-00 SUKHBIR SINGH BADAL, VILLAGE-BADAL. [PAN: ABSPB 1568P] VS. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-II, BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY : SH. ALOK KUMAR (CIT- D.R.) RESPONDENT BY: SH. VINEET KRISHNA (ADVOCATE) DATE OF HEARING: 14.11.2018 DATE OF PRONOUNCEMENT: 15.11.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE ARISING OUT OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), BATHINDA (CI T(A) FOR SHORT) DATED 15.12.2009, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT U/S. ITA NO. 110/ASR/2010 & CO NO.27/ASR/2010 SUK HBIR SINGH BADAL ( AY 1999-00) 2 143(3) R/W SE. 147 OF THE INCOME TAX ACT, 1961 ('TH E ACT' HEREINAFTER) DATED 29.12.2006 FOR THE ASSESSMENT YEAR (AY) 1999-00. TH E ASSESSEE HAS PREFERRED A CROSS OBJECTION (CO), RAISING LEGAL ISSUES. 2. AT THE VERY OUTSET, IT WAS SUBMITTED BY THE LD. AR, THE ASSESSEES COUNSEL, SH. VINEET KRISHNA, ADVOCATE, THAT THE TAX EFFECT O F THE REVENUES APPEAL IS BELOW RS.20 LACS, I.E., THE THRESHOLD MONETARY LIMIT APPL ICABLE 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. WITH REFERENCE TO THE GROUNDS OF APPEAL AS WELL AS THE ASSESSMENT ORDER, IT WAS CONFIRMED BY T HE BENCH THAT THE ADDITION BEING AGITATED IS FOR RS.44.84 LACS, ENTAILING A TAX EFFE CT TO THE TUNE OF RS.14 LACS. IT WAS FURTHER SUBMITTED BY HIM THAT THE ASSESSEE WISHES T O WITHDRAW ITS CO. 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 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 DIS MISSED AS WITHDRAWN, WHICH THOUGH WOULD NOT PREJUDICE ITS LEG AL RIGHTS FOR ANY OTHER YEAR. WE DECIDE ACCORDINGLY. ITA NO. 110/ASR/2010 & CO NO.27/ASR/2010 SUK HBIR SINGH BADAL ( AY 1999-00) 3 5. IN THE RESULT, BOTH THE REVENUES APPEAL AND THE ASSESSEES CO ARE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 15, 2018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 15.11.2018 PKK. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: SUKHBIR SINGH BADAL,VILLAGE -BADAL. (2) THE RESPONDENT: DY. CIT, CIRCLE-II, BATHIND A. (3) THE CIT(APPEALS), BATHINDA (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER