ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, AMRITSAR V. MESRERS AMRITSAR BEVERAGES PVT.LTD, AMRITAR

ITA 199/ASR/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3897 (ITAT-AMRITSAR)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 30-10-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 10-04-2018
• 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. NOS. 199 & 200/(AS R)/2018 ASSESSME NT YEARS: 2013-14 &2014-15 ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3, AMRITSAR VS. AMRITSAR BEVERAGES PVT. LTD., P.O. RAYON & SILK MILLS, G.T. ROAD, AMRITSAR [PAN: AACCA 6736G] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DAS, SR. D.R. RESPONDENT BY: NONE DATE OF HEARING: 30.10.2018 DATE OF PRONOUNCEMENT: 30.10.2018 ORDER PER SANJAY ARORA, AM: THIS IS A SET OF TWO APPEALS BY THE REVENUE ARISING OUT OF SEPARATE ORDERS BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, AMRI TSAR (CIT(A) FOR SHORT) DATED 18.01.2018 AND 11.01.2018 RESPECTIVELY FOR TH E TWO CONSECUTIVE YEARS AFORE- MENTIONED, PARTLY ALLOWING THE ASSESSEES APPEALS C ONTESTING ITS ASSESSMENTS UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ('THE AC T' HEREINAFTER) FOR THE RELEVANT YEARS, BEING ASSESSMENT YEARS (AYS.) 2013-14 & 2014 -15. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE TAX EFFECT OF THE INSTANT APPEALS IS BELOW RS. 20 LACS, I.E., THE THRESHOLD M ONETARY 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 ITA NOS. 199 & 200/ASR/2018 (AYS 2013-14 & 2014-15) ASST. CIT V. AMRITSAR BEVERAGES PVT. LTD. 2 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDERS, IT WAS CONFIRMED BY THE BENC H THAT THE TAX EFFECT IS BELOW RS. 20 LACS EACH INASMUCH AS THE ADDITION UNDER CHA LLENGE IN THESE APPEALS IS AT RS. 40.62 LACS AND RS. 42.30 LACS FOR THE TWO CONSECUTI VE YEARS RESPECTIVELY. 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 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 APPEALS ARE DISMISS ED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 30, 2 018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 30.10.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3, AMRITSAR (2) THE RESPONDENT: AMRITSAR BEVERAGES PVT. LTD ., P.O. RAYON & SILK MILLS, G.T. ROAD, AMRIT SAR (3) THE CIT(APPEALS)-1, AMRITSAR (4) THE CIT CONCERNED TRUE COPY (5) THE SR. DR, I.T.A.T. BY ORDER