The Income-tax Officer, Jalandhar V. M/s. PPR Infrastructure Limited, Jalandhar

ITA 209/ASR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0767 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 02-04-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: CHANDER ACCOUNTANT
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NOS.206 & 207(ASR)/2014 ASSESSMENT YEARS:2007-08 & 2008-09 PAN: JLDP)2495D INCOME TAX OFFICER VS. M/S. PPR ASSOCIATES, (TDS)-1, JALANDHAR. NAKODAR ROAD, JALANDHAR. (APPELLANT) (RESPONDENT) ITA NOS. 208 & 209(ASR)/2014 ASSESSMENT YEARS:2008-09 & 2009-10 PAN: JLDPO3037G INCOME TAX OFFICER VS. M/S. PPR INFRASTRUCTURE LTD ., (TDS)-1, JALANDHAR. NAKODAR ROAD, JALANDHAR. (APPELLANT) (RESPONDENT) APPELLANT BY: SH. UMESH TAKYAR, DR RESPONDENT BY: SH. CHANDER, ACCOUNTANT DATE OF HEARING: 16/05/2016 DATE OF PRONOUNCEMENT: 16/05/2016 ORDER PER A.D. JAIN, JM: THESE ARE FOUR DEPARTMENTS APPEALS FOR THE DIFFE RENT ASSESSMENT YEARS, AGAINST THE SEPARATE ORDERS OF THE CIT(A), JALANDHAR. 2. EARLIER, THESE APPEALS OF THE DEPARTMENT WERE DI SMISSED BY THE BENCH, VIDE ORDER DATED 08.01.2015 BEING DEFECTIVE. THE SAME WERE RECALLED BY THE BENCH, VIDE ORDER DATED 13.05.2016 ON BEING SATISFIED THAT THE DEPARTMENT HAS REMOVED THE DEFECTS POINTED OUT BY THE REGISTRY. ITA NOS. 206 TO 209(ASR)/2014 2 3. AT THE TIME OF HEARING THE ACCOUNTANT OF THE ASS ESSEE-FIRM APPEARED AND RAISED A PRELIMINARY OBJECTION THAT T HE TAX EFFECT INVOLVED IN THE REVENUES APPEALS IS LESS THAN RS.10 LACS. T HEREFORE, THE PRESENT APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED, A S THE SAME ARE NOT MAINTAINABLE BEING CONTRARY TO CBDTS INSTRUCTION N O.21 OF 2015 DATED 10.12.2015. 4. ON THE OTHER HAND, THE LD. DR RELIED UPON THE OR DERS OF THE ASSESSING OFFICER. 5. AFTER HEARING THE PARTIES, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THE PRESENT APPEALS IS LESS THAN RS.10,00,000/-. H ENCE, 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, ALL THE APPEALS FILED BY THE REVENUE A RE DISMISSED, AS NOT MAINTAINABLE. 6. IN THE RESULT, ALL THE APPEALS OF THE REVENUE AR E DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 16/05/ 2 016. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER /SKR/ DATED: 16/05/2016 COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEES:I) M/S. PPR ASSOCIATES (II) M/S. PPR INFRASTRUCTURE LTD., JALANDHAR. 2. THE ITO (TDS-1), JALANDHAR. 3. THE CIT(A), JALANDHAR. 4. THE CIT, JALANDHAR. 5. THE SR DR, ITAT, AMRITSAR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.