Appeal Details
Counselvise Citation
[2018] 121 COUNSELVISE.COM (IT) 8996 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 4 month(s) 26 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
16-10-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Next Hearing Date
16-10-2018
Assessment Year
2008-2009
Appeal Filed On
20-05-2015
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. 238 & 239/(ASR)/2015 ASSESSMENT YEARS : 2008-09 & 2009-10 THE ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR VS. KRISHNA DEVI EDUCATIONAL CHARITABLE SOCIETY, LANGRI, CHANDIGARH ROAD, MAHILPUR DISTT. HOSHIARPUR [PAN: ABIFS 7407A] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SANDEEP CHAUHAN, CIT -DR RESPONDENT BY: NONE (WRITTEN SUBMISSIONS) DATE OF HEARING: 16.10.2018 DATE OF PRONOUNCEMENT: 16.10.2018 ORDER PER SANJAY ARORA, AM: THIS IS A SET OF TWO APPEALS BY THE REVENUE FOR TWO CONSECUTIVE YEARS, BEING ASSESSMENT YEARS (AYS.) 2008-09 & 2009-10, ARISING OUT OF SEPARATE ORDERS BY THE COMMISSIONER OF INCOME TAX (APPEALS)-5, LUDHIANA ( CIT(A) FOR SHORT) OF EVEN DATE (25.02.2015), ALLOWING THE ASSESSEES APPEALS CONTESTING THE LEVY OF PENALTY UNDER SECTION 271(1)(C) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) FOR THE RELEVANT YEARS. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE ASSESSEE HAS, THROUGH ITS COUNSEL, MOVED AN APPLICATION/S CLAIMING THAT THE TAX EFFECT OF THE INSTANT APPEAL/S BY THE REVENUE IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MONETARY LIMIT ITA NOS. 238 & 239/ASR/2015 (AYS 2008-09 & 2009-10) ASST. CIT V. KRISHNA DEVI EDUCATIONAL C HARITABLE SOCIETY 2 APPLICABLE FOR THE REVENUES APPEALS BEFORE THE TRI BUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF 2018, DA TED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPEAL ASSUMED BEFORE US AS WELL AS THE PENALTY ORDER, IT WAS CONFIRMED B Y THE BENCH THAT THE TAX EFFECT WHICH IN CASE OF PENALTY U/S. 271(1) ( C) IS TO B E TAKEN AS THE AMOUNT OF PENALTY IMPOSED, IS RS. 13 LACS & RS. 13.20 LACS RESPECTIVE LY FOR THE TWO CONSECUTIVE YEARS. 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 CAPTIONED APPEALS A RE DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 16, 2 018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 16.10.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: THE ASST. COMMISSIONER OF IN COME TAX, CENTRAL CIRCLE-II, JALANDHAR ITA NOS. 238 & 239/ASR/2015 (AYS 2008-09 & 2009-10) ASST. CIT V. KRISHNA DEVI EDUCATIONAL C HARITABLE SOCIETY 3 (2) THE RESPONDENT: KRISHNA DEVI EDUCATIONAL CH ARITABLE SOCIETY, LANGRI, CHANDIGARH ROAD, MAHILPUR DISTT. HOSHIARP UR (3) THE CIT(APPEALS)-5, LUDHIANA (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER
