The Income Tax Officer, Dasuya V. Sh. Gurdial Singh, Mukerian

ITA 187/ASR/2017

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7799 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 11-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. T. S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY, JUDICIAL MEMBER I.T.A NO. 187/(ASR)/2017 ASSESSMENT YEAR: 2010-11 PAN: DRSPS8076Q INCOME TAX OFFICER, DASUYA. VS. SH. GURDIAL SINGH S/O SH. PARKASH SINGH, BABA HIMMATPUR COLONY, TEHSIL MUKERIAN. (APPELLANT) (RESPONDENT) [ APPELLANT BY : SH. RAHUL DHAWAN (D. R.) RESPONDENT BY: NONE DATE OF HEARING: 13.09.2017 DATE OF PRONOUNCEMENT: 13.09.201 7 ORDER PER T. S. KAPOOR (AM): THIS IS AN APPEAL FILED BY REVENUE AGAINST THE ORDE R OF LD. CIT(A), JALANDHAR DATED 19.01.2017 FOR ASST. YEAR: 2010-11. 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THE REVENUES APPEAL IS LESS THAN RS.10 LACS. THEREFORE , THE PRESENT APPEAL FILED BY THE DEPARTMENT IS NOT MAINTAINABLE BEING C ONTRARY TO CBDTS INSTRUCTION NO.21 OF 2015 DATED 10.12.2015. 3. THE LD. DR CONCEDED THAT THE TAX EFFECT IN THE A PPEAL WAS LESS THAN RS. 10 LACS. ITA NO. 187(ASR)/2017 ASSESSMENT YEAR: 2010-11 2 4. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, D ATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, TH E DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS I NSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, IN OUR CONSIDERED OPINI ON, THE SAID INSTRUCTION OF CBDT IS BINDING UPON THE DEPARTMENT AND THE PRES ENT APPEAL HAS BEEN FILED CONTRARY TO THE SAID INSTRUCTION ISSUED BY THE CBDT. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DIS MISSED, AS NOT MAINTAINABLE. 5. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE RE VENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.09 .2017 SD/- SD/- (N. K. CHOUDHRY) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 13.09.2017. /GP/SR. 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