The Income Tax Officer, Bathinda V. Sh. Navtej Singh, Bathinda

ITA 172/ASR/2015

• Counselvise Citation: [2015] 121 COUNSELVISE.COM (IT) 1428 (ITAT-AMRITSAR)
• Duration Of Justice: 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-11-2015
• Assessment Year: 1996-1997
• Appeal Filed On: 01-04-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDSA
• Assessee Lawyers: P K SINGLA ADVPCATE
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR(SMC) BEFORE SH. A.D. JAIN, JUDICIAL MEMBER ITA NO.172(ASR)/2015 ASSESSMENT YEAR:1996-97 PAN: INCOME TAX OFFICER, VS. SH.NAVTEJ SINGH WARD-II(1), P/O SH. SHIVA COLD STORAGE, BATHINDA. VPO KARAM GARH SATRAN (APPELLANT) (RESPONDENT) ITA NO.171(ASR)/2015 ASSESSMENT YEAR:1996-97 PAN: INCOME TAX OFFICER, VS. SH.NARINDER S SINGH WARD-II(1), P/O SH. SHIVA COLD STORAGE, BATHINDA. VPO KARAM GARH SATRAN (APPELLANT) (RESPONDENT) APPELLANT BY:SH. R.K. SHARDSA, DR RESPONDENT BY:SH. P.K. SINGLA, ADVPCATE DATE OF HEARING: 21/12/2015 DATE OF PRONOUNCEMENT: 21/12/2015 ORDER THESE ARE THE DEPARTMENTS APPEALS FOR THE ASSESSME NT YEAR 1996 97, AGAINST THE SEPARATE ORDERS OF THE CIT(A), BATH INDA, EACH DATED, 22.01.2015. 2. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE RAISED A PRELIMINARY OBJECTION THAT THE TAX EFFECT INVOLVED IN THE REVENUES APPEALS IS LESS THAN RS.10 LACS. THEREFORE, THE PRE SENT APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED, AS THE SAME ARE NO LONGER MAINTAINABLE IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015 DATED 10.12.2015. ITA NOS.172 & 171(ASR)/2015 2 3. ON THE OTHER HAND, THE LD. DR RELIED UPON THE OR DERS OF THE ASSESSING OFFICER. 4. AFTER HEARING BOTH THE PARTIES, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN RS.10,00,000/-. 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 MA INTAINING THE PRESENT APPEALS, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. ACCORDINGLY, BOTH THE APPEALS FILED BY THE REVENUE ARE DISMISSED, AS NOT MAINTAINABLE. 5. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17TH D ECEMBER, 2015. SD/- (A.D. JAIN) JUDICIAL MEMBER DATED: 17/12/2015 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE: SH.SAVTEJ SINGH (II) SH. NARINDER SINGH 2. THE ITO, WARD II(1), BATHINDA. 3. THE CIT(A), BATHINDA 4. THE CIT, BATHINDA. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.