The Income Tax Officer, Pathankot V. M/s Lalit Bhatia & Co., Pathankot

ITA 123/ASR/2015

• Counselvise Citation: 12320914 RSA 2015
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 27-02-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Assessee Lawyers: RAVISH SOOD
• 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. 309(ASR)/2013 ASSESSMENT YEAR: 2001-02 THE INCOME TAX OFFICER, WARD -3, PHAGWARA. VS. M/S. PMS DIESELS, G.T. ROAD, PHAGWARA PAN: AAAFP 9505H (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL, (DR.) RESPONDENT BY: SH. RAVISH SOOD (ADV.) I.T.A NO.116 (ASR)/2015 ASSESSMENT YEAR: 2010-11 THE DY. CIT, CIRCLE-III, AMRITSAR. VS. SH. NAVNEET SINGH GROVER C/O M/S NISHAT & MALWA BUS (P) LTD. O/S HALL GATE, AMRITSAR. PAN: ABCPG9852H (APPELLANT) (RESPONDENT) I.T.A NO.123 (ASR)/2015 ASSESSMENT YEAR: 2010-11 THE INCOME TAX OFFICER, WARD-2, PATHANKOR. VS. M/S LALIT BHATIA & CO. BHARAT NAGAR, PATHANKOT. PAN: AABFL4810C (APPELLANT) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL, (DR.) RESPONDENT BY: NONE. 2 I.T.A NO.278 (ASR)/2014 ASSESSMENT YEAR: 2003-04 THE INCOME TAX OFFICER, WARD-II(2), MUKTSAR. VS. M/S SANDHU SRAN, COMMISSION AGENT, MUKTSAR. PAN: AALFS7314Q (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 20 (ASR)/2014 (ARISING OUT OF ITA NO. 278(ASR)/2014) ASSESSMENT YEAR: 2003-04 M/S SANDHU SRAN, COMMISSION AGENT, MUKTSAR. PAN: AALFS7314Q VS. THE INCOME TAX OFFICER, WARD-II(2), MUKTSAR. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL, (DR.) RESPONDENT BY: SH. P.N. ARORA (ADV.) I.T.A NO.292 (ASR)/2014 ASSESSMENT YEAR: 2007-08 THE ASST. COMMISSIONER OF INCOME TAX, RANGE-III, JALANDHAR. VS. SMT. SONIA ATAMDEV SINGH 187-C/LINES, JALANDHAR. PAN: ADJPS8058G (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 21 (ASR)/2014 (ARISING OUT OF ITA NO. 292(ASR)/2014) ASSESSMENT YEAR: 2007-08 SMT. SONIA ATAMDEV SINGH 187-C/LINES, JALANDHAR. PAN: ADJPS8058G VS. THE ASST. COMMISSIONER OF INCOME TAX, RANGE-III, JALANDHAR. (CROSS OBJECTOR) (RESPONDENT) 3 APPELLANT BY: SH. S.S. KANWAL, (DR.) RESPONDENT BY: NONE. DATE OF HEARING: 31.12.2015 DATE OF PRONOUNCEMENT: 31 .12. 2015 ORDER PER BENCH: THESE ARE FIVE DEPARTMENTS APPEALS FOR THE DIFFERE NT ASSESSMENT YEARS, AGAINST THE DIFFERENT ORDERS OF LEARNED CIT(A), ALL THE SEP ARATE ORDERS DATED RESPECTIVELY. OUT OF ABOVE APPEALS IN ITA NO. 278(ASR)/2014 & IN ITA NO. 292(ASR)/2014 THE CROSS OBJECTIONS HAVE ALSO BEEN FILED BY THE ASSESSEE. 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN ALL THESE APPEALS OF THE REVENUE IS LESS THAN RS.10 LACS. THE PRESENT AP PEALS FILED BY THE DEPARTMENT ARE LIABLE TO BE DISMISSED, AS THE SAME ARE NOT MAINTAI NABLE, IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015, DATED 10.12.2015. 3. THE LD. DR RELIED UPON THE ORDERS OF THE ASSESSI NG OFFICERS. 4. HAVING HEARD THE LD. DR, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN EACH OF THE AFORE-MENTIONED APPEALS IS LESS THAN RS.10,00,0 00/-. 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 APPEALS, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFOR E, NONE OF THE AFORESAID APPEALS CAN SURVIVE ANY LONGER. ACCORDINGLY, ALL THE APPEAL S FILED BY THE REVENUE ARE DISMISSED AS NOT MAINTAINABLE. 4 5. IN VIEW OF ABOVE, ALL THE ABOVE APPEALS OF THE R EVENUES ARE DISMISSED. 6. THE REVENUES APPEALS HAVE BEEN DISMISSED, AS SU CH THE CROSS OBJECTIONS FILED BY THE ASSESSEES DO NOT SURVIVE AND HENCE THE Y ARE ALSO DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DECEMBER, 2015. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED:31.12.2015. /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.