The Asstt. Commissioner of Income-tax, Amritsar. V. Sh. Sh. Raj Kumar S/o. Sh. Om Parkash, Amritsar.

ITA 252/ASR/2011

• Counselvise Citation: [2019] 112 COUNSELVISE.COM (IT) 6426 (ITAT-AMRITSAR)
• Duration Of Justice: 7 year(s) 8 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-02-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-02-2019
• Assessment Year: 2001-2002
• Appeal Filed On: 15-05-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3); 268A; 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT M EMBER I.T.A. NO. 252(ASR)/2011 A SSESSMENT YEAR: 2001-02 ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-1, AMRITSAR VS. RAJ KUMAR S/O OM PARKASH PROP. NAYYER JEWELLES, 1133, GALI NIJJRAN, CHOWK PASSIAN, AMRITSAR [PAN: AGBPK 6315R] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS (D.R. ) RESPONDENT BY: NONE DATE OF HEARING: 08.02.2019 DATE OF PRONOUNCEME NT: 08.02.2019 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS), AMRITSAR (CI T(A)' FOR SHORT) DATED 07.02.2011, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT UNDER SECTION 143(3) R/W S. 147 OF THE INCOME TAX ACT, 19 61 ('THE ACT' HEREINAFTER) DATED 12.12.2008 FOR THE ASSESSMENT YEAR (AY) 2001-02. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE TAX EFFECT OF THE INSTANT APPEAL IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MO NETARY 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 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE THE TRIBUNAL AS ITA NO.252/ASR/2011 (AY 2001-02) ASSTT. CIT V. RAJ KUMAR 2 WELL AS THE ASSESSMENT ORDER, ASSESSING THE TOTAL I NCOME AT RS. 10.90 LACS, IT WAS CONFIRMED BY THE BENCH THAT THE TAX-EFFECT IS BELOW RUPEES TWENTY LAKHS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELL ATE AUTHORITY, INCLUDING THE APPELLATE TRIBUNAL, SHALL HAVE REGARD TO THE INSTRU CTIONS, DIRECTIONS, ORDERS, ETC. ISSUED BY THE BOARD FROM TIME TO TIME FIXING MONETARY LIMI TS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS BY THE REVENUE BEFORE THE DIF FERENT APPELLATE AUTHORITIES, AND WHICH SHALL, WHILE DECIDING THOSE APPEALS, HAVE REG ARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INSTRUCTION SUP RA 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 CITED SUP RA, WHICH IS TO APPLY FOR PENDING APPEALS AS WELL, IS NOT MAINTAINABLE. THE REVENUES APPEAL IS ACCORDINGLY DISMISSED IN LIMINE AS NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON FEBRUARY 8, 2 019 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 08.02.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: ASSTT. COMMISSIONER OF INCOM E TAX, CIRCLE-1, AMRITSAR (2) THE RESPONDENT: RAJ KUMAR S/O OM PARKASH PR OP. NAYYER JEWELLES, 1133, GALI NIJJRAN, CHOWK PASSIAN AMRITSAR (3) THE CIT(APPEALS), AMRITSAR (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER