The Income Tax Offficer, Bathinda V. Smt. Parampal Dhillon, Bathinda

ITA 155/ASR/2014

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 8962 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 7 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-10-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 11-03-2014
• 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. 155/(ASR)/2014 ASSES SMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD -1(1), BATHINDA VS. PARAMPAL DHILLON, #B-11, CIVIL LINES, BATHINDA [PAN: AFYPD 0157J] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DAS (D.R.) RESPONDENT BY: WRITTEN SUBMISSIONS DATE OF HEARING: 15.10.2018 DATE OF PRONOUNCEMENT: 15.10.2018 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 30.12.2013, ALLOWING THE ASSESSEES APPEAL CONTESTI NG HER ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREI NAFTER) DATED 30.12.2011 FOR THE ASSESSMENT YEAR (AY) 2009-10. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE ASSESSEE HAS PER THE WRITTEN SUBMISSIONS DATED 12/10/2018 (THROUGH HER C OUNSEL) CONTENDED THAT THE TAX EFFECT OF THE INSTANT APPEAL BY THE REVENUE I S BELOW RS. 20 LACS, I.E., THE THRESHOLD MONETARY LIMIT APPLICABLE FOR THE REVENUE S APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF 2018, DATED ITA NO. 155/ASR/2014 (AY 2009-10) ITO V. PARAMPAL DHILLON 2 11.07.2018, BY THE CBDT, SO THAT IT IS NOT MAINTAIN ABLE. WITH REFERENCE TO THE GROUNDS OF APPEAL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDER, IT WAS CONFIRMED BY THE BENCH THAT THE TAX EFFECT OF THE I NSTANT APPEAL IS ABOUT RS. 12.50 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 (TWENTY) 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 OCTOBER 15, 2 018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 15.10.2018 /GP/SR. PS. ITA NO. 155/ASR/2014 (AY 2009-10) ITO V. PARAMPAL DHILLON 3 COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: INCOME TAX OFFICER, WARD -1( 1), BATHINDA (2) THE RESPONDENT: PARAMPAL DHILLON, #B-11, CI VIL LINES, BATHINDA (3) THE CIT(APPEALS), BATHINDA (4) THE CIT CONCERNED TRUE COPY (5) THE SR. DR, I.T.A.T BY ORDER