The Income Tax Officer (Exemptions), Amritsar. V. M/s. Dera Baba Teja Singh Teust, Amritsar.

ITA 139/ASR/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 6610 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-01-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 10-03-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: J P BHATIA LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.139(ASR)/2015 ASSESSMENT YEAR:2010-11 ITO(EXEMPTIONS), WARD, AMRITSAR VS. M/S DERA BABA TEJA SINGH TRUST, VILL:-SAIDPUR, P.O:-BHATI KE BABA BAKALA, AMRITSAR. [PAN:AAATD 0739M] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DA SS (LD. DR) RESPONDENT BY: SH. J.P. BHATIA (LD. ADV.) DATE OF HEARING: 17.01.2019 DATE OF PRONOUNCEMENT: 22.01.2019 ORDER PER N.K. CHOUDHRY THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT AGAINST THE ORDER DATED 02.12.2014 PASSED BY THE LD. CIT(A), AMRITSAR, U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT ). 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFF ECT INVOLVED IN THIS APPEAL OF THE REVENUE DEPARTMENT IS LESS THAN RS.20 LACS, HENCE, THE PRESENT APPEAL FILED BY THE REVENUE DEPARTMENT IS LIA BLE TO BE DISMISSED, AS THE SAME IS NOT MAINTAINABLE, IN VIEW OF THE LATEST C BDT INSTRUCTION NO.03 OF 2018, DATED 11.07.2018. 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS A PPEAL IS LESS THAN RS.20 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 03 OF 2018, DATED 11 TH JULY, ITA NO.139(ASR)/2015 (A.Y.2010-11) ITO V. DERA BABA TEJA SINGH TRUST, ASR. 2 2018, WHICH IS BINDING ON THE DEPARTMENT, THE DEPART MENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS INSTRUCTION IS A PPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID APPEAL CAN NO T SURVIVE ANY LONGER. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE DEPARTME NT IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22. 01.2019. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 22.01.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S DERA BABA TEJA SINGH TRUST, VILL:-SAIDPUR, P.O:-BHATI KE BABA BAKALA, AMRITSAR. (2) ITO(EXEMPTIONS), WARD, AMRITSAR (3) THE CIT(A)-, AMRITSAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER FILENAME: TE- DERA BABA TEJA SINGH TEUST, 139-15 DIRECTORY: D:\DOCUMENT\NKC ORDERS 2018 TEMPLATE: C:\USERS\ETC PARMOD\APPDATA\ROAMING\MICROSOFT\TEMPLATES\NORMAL.D OT TITLE: IN THE INCOME TAX APPELLATE TRIBUNAL SUBJECT: AUTHOR: STUDENT KEYWORDS: COMMENTS: CREATION DATE: 1/22/2019 11:28:00 AM CHANGE NUMBER: 25 LAST SAVED ON: 1/24/2019 12:09:00 PM LAST SAVED BY: ETC PARMOD TOTAL EDITING TIME: 14 MINUTES LAST PRINTED ON: 1/24/2019 12:11:00 PM AS OF LAST COMPLETE PRINTING NUMBER OF PAGES: 3 NUMBER OF WORDS: 510 (APPROX.) NUMBER OF CHARACTERS: 2,910 (APPROX.)