The Income-tax Officer, Amritsar. V. Sh Chamail Singh, Amritsar.

ITA 220/ASR/2011

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 2341 (ITAT-AMRITSAR)
• Duration Of Justice: 8 year(s) 3 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-09-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2001-2002
• Appeal Filed On: 05-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL M EEN LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRI BUNAL AMRITSAR BENCH, AMRITSA R BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AN D SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NO.492/ASR/2008 ASSESSMENT YEAR:1998-1999 ASST. CIT CIRCLE-I, AMRITSAR VS. SH. HARJOT SINGH 22, MAQBOOL ROAD, AMRITSAR [PAN:ACUPS 3856N] (APPELLANT) (RESPONDENT) ITA NO.588/ASR/2008 ASSESSMENT YEAR:1999-2000 DY. CIT CIRCLE-IV, AMRITSAR VS. SH. SHASHI PAL MEHRA C/O SHIVA FABRICS BATALA ROAD, AMRITSAR [PAN:ABFPM 9365G] (APPELLANT) (RESPONDENT) ITA NO.503/ASR/2008 ASSESSMENT YEAR:1998-1999 ASST. CIT CIRCLE-I, AMRITSAR VS. SH. RAVI RAJ SINGH 21, SHASTRI MARKET AMRITSAR [PAN:AKDPS 2495N] (APPELLANT) (RESPONDENT) ITA NO.215/ASR/2011 ASSESSMENT YEAR:2001-02 INCOME TAX OFFICER WARD-4(4), AMRITSAR VS. SH. SOHAN LAL ARORA 208, VIJAY NAGAR, AMRITSAR [PAN:ADCPA 2236P] (APPELLANT) (RESPONDENT) 2 ITA NO.219/ASR/2011 ASSESSMENT YEAR:2001-02 INCOME TAX OFFICER WARD-V(1), AMRITSAR VS. SH. ASHOK KUMAR S/O SH. DWARKA DASS 47/1, COURT ROAD (NOW 61-A, RANJIT AVENUE) AMRITSAR [PAN:AEIPK 0129F] (APPELLANT) (RESPONDENT) ITA NO.220/ASR/2011 ASSESSMENT YEAR:2001-02 INCOME TAX OFFICER WARD-V(1), AMRITSAR VS. SH. CHAMAIL SINGH S/O SH. KANSHI RAM COOPER ROAD, AMRITSAR [PAN:BFFPS 6767H] (APPELLANT) (RESPONDENT) ITA NO.245/ASR/2011 ASSESSMENT YEAR:2001-02 INCOME TAX OFFICER WARD-1(1), AMRITSAR VS. SH. MOHAN SINGH GALI LOHARAN CHOWK LACHHAMANSAR AMRITSAR [PAN:AWLPS 6912L] (APPELLANT) (RESPONDENT) ITA NO.320/ASR/2011 ASSESSMENT YEAR:2002-03 INCOME TAX OFFICER WARD-4(2), AMRITSAR VS. SH. GAURAV SETHI H.NO.2, GOKAL NAGAR MAJITHA ROAD, AMRITSAR [PAN:ANKPS 0415J] (APPELLANT) (RESPONDENT) 3 ITA NO.400/ASR/200 9 ASSESSMENT YEAR:1998-99 INCOME TAX OFFICER WARD-1(1), AMRITSAR VS. M/S. BRIJ LAL MEHRA & SONS, HUF THROUGH KARTA SH. DHIAN CHAND MEHRA, BAZAR SABUNIAN, AMRITSAR [PAN:AAAHB 8142A] (APPELLANT) (RESPONDENT) ITA NO.401/ASR/2009 ASSESSMENT YEAR:1998-99 INCOME TAX OFFICER WARD-1(1), AMRITSAR VS. SMT. CHAND RANI MEHRA C/O M/S ATMA RAM KANSHI RAM BAZAR SABUNIAN AMRITSAR [PAN:ABFPM 9398B] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. AMAR PAL M EEN (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 30.08.2019 DATE OF PRONOUNCEMENT: 04.09.2019 ORDER PER BENCH: THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED AP PEALS AGAINST THE ORDERS IMPUGNED HEREIN PASSED BY THE LD. C IT(A) IN THE CAPTIONED MATTER U/S 250(6) OF THE ACT, 1961 (HEREINAF TER CALLED AS THE ACT). 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INVOLVED IN THE APPEALS UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE TH AN 50 LACS, 4 HENCE THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED AS N OT MAINTAINABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DEPARTMENT IS PRECLUD ED FROM FILING THE APPEALS(S) BEFORE APPELLATE TRIBUNAL AGAINST THE ORDER (S) OF CIT(A), IN WHICH THE TAX EFFECT DOES NOT EXCEED RS. 50,0 0,000/- AS SPECIFIED IN THE CIRCULAR AND THE CBDT CLARIFICATION D ATED 20 TH AUGUST 2019 WHEREBY IT IS CLARIFIED THAT REVISED MONETARY LI MITS SO MENTIONED IN THE CIRCULAR 17/2019 IS APPLICABLE TO ALL PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. 3. HOWEVER THE LIBERTY IS GRANTED TO THE REVENUE DEPAR TMENT TO SEEK RECALL OF THE ORDER, IN CASE IT REALIZE THAT THE CAPTIO NED APPEAL FALLS WITHIN THE EXCEPTION AS PRESCRIBED IN CIRCULAR NO.03/201 8 (SUPRA) AND/OR HAVING INVOLVED THE TAX EFFECT MORE THAN RS. 5 0 LACS. 4. IN THE RESULT, THE APPEALS UNDER CONSIDERATION FILED BY THE REVENUE DEPARTMENT STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 04/0 9/2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 04/09/2019 /PK/ PS. COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER