INCOME TAX OFFICER, WARD-1, PHAGWARA V. SHRI DARSHAN SINGH , PHAGWARA

ITA 155/ASR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4960 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 24-10-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 23-03-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL AMRITSAR BENCH, AMR ITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT M EMBER I.T.A. NO. 155(ASR)/2018 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-1, PHAGWARA VS. SH. DARSHAN SINGH S/O SH. SARWAN SINGH VPO: MANAK WAHID, TEHSIL: PHAGWARA. [PAN: HASPS 9564L] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS (D.R.) RESPONDENT BY: NONE. DATE OF HEARING: 24.10.2018 DATE OF PRONOUNCEMENT: 24.10.201 8 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, JALANDHAR ( CIT(A)' FOR SHORT) DATED 22.01.2018, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT UNDER SECTION 144 R/W S.147 OF THE INCOME TAX ACT, 1961 ( 'THE ACT' HEREINAFTER) DATED 18.03.2016 FOR THE ASSESSMENT YEAR (AY) 2009-10. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH TH AT THE TAX EFFECT OF THE INSTANT APPEAL IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MO NETARY LIMIT APPLICABLE 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, SO THAT IT IS NOT MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE THE TRIBUNAL AS ITA NO.155/ASR/2018 (AY 2009-10) ITO V. DARSHAN SINGH, PHAGWARA 2 WELL AS THE ASSESSMENT ORDER, ASSESSING THE TOTAL I NCOME AT RS. 36.83 LACS, IT WAS CONFIRMED BY THE BENCH THAT THE TAX-EFFECT IS BELOW RUPEES TWENTY LAKHS; THE SOLE ADDITION, SINCE DELETED, UNDER CHALLENGE BEING FOR RS. 36.82 LACS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELL ATE AUTHORITY, INCLUDING THE APPELLATE TRIBUNAL, SHALL HAVE REGARD TO THE INSTRU CTIONS, DIRECTIONS, ORDERS, ETC. ISSUED BY THE BOARD FROM TIME TO TIME FIXING MONETARY LIMI TS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS BY THE REVENUE BEFORE THE DIF FERENT APPELLATE AUTHORITIES, AND WHICH SHALL, WHILE DECIDING THIS APPEAL, HAS REGARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INSTRUCTION SUPRA FOR TH E 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 CITED SUP RA, WHICH IS TO APPLY FOR PENDING APPEALS AS WELL, IS NOT MAINTAINABLE. THE REVENUES 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 24, 2018 SD/ (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 24.10.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. DARSHAN SINGH S/O SH. SARWAN SINGH V PO MANAK WAHID, TEHSIL PHAGWARA. (2) THE ITO, WARD-1, PHAGWARA (3) THE CIT(APPEALS)-2, JALANDHAR TRUE COPY (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T BY ORDER