The Income-tax Officer, BATALA V. Sh. Balbir Singh Goraya, BATALA

ITA 291/ASR/2014

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3851 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 05-05-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• 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.291/ASR/20 14 ASSESSMENT YEAR:2009-10 INCOME TAX OFFICER WARD-2(3), BATALA VS. SH. BALBIR SINGH GORAYA HOUSE NO.1043, VILLAGE CHAH BOHRANWALLA, P.O. BATALA [PAN:AMUPG 1406C] (APPELLANT) (RESPONDENT) CROSS OBJECTION NO.30/ASR/2014 (ARISING OUT OF ITA NO.291/ASR/2014) ASSESSMENT YEAR: 2009-10 SH. BALBIR SINGH GORAYA HOUSE NO.1043, VILLAGE CHAH BOHRANWALLA, P.O. BATALA [PAN:AMUPG 1406C] VS. INCOME TAX OFFICER WARD-2(3), BATALA (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER BENCH THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED AP PEAL AGAINST THE ORDER 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 ITA NO. 291/ASR/14 & C.O. NO.30/ASR/2014, (A.Y.2009-10) 2 THE ACT) WHEREAS THE ASSESSEE HAS ALSO PREFERRED THE CROSS OBJECTION CAPTIONED ABOVE . 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INVOLVED IN THE APPEAL UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE THAN 50 L ACS, HENCE THE INSTANT APPEAL IS LIABLE TO BE DISMISSED AS NOT MAINTAIN ABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DEPARTMENT IS PRECLUDED FROM FILING THE APPEA L (S) BEFORE APPELLATE TRIBUNAL AGAINST THE ORDER (S) OF CIT(A), IN WHICH THE TAX EFFECT DOES NOT EXCEED RS. 50,00,000/- AS SPECIFIED IN THE CIRCULAR AND THE CBDT CLARIFICATION DATED 20 TH AUGUST 2019 WHEREBY IT IS CLARIFIED THAT REVISED MONETARY LIMITS SO MENTIONED IN THE CIRCULA R 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. CROSS OBJECTION THE CROSS OBJECTION FILED BY THE ASSEEEE IS MORE OR LESS IN SUPPORT OF THE ORDER IMPUGNED, HENCE IN VIEW OF DISM ISSAL OF APPEAL OF THE REVENUE DEPARTMENT, THE CROSS OBJECTION FILED BY THE ASSESSEE ALSO STANDS DISMISSED AS INFRUCTUOUS AND WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED AS WITHDRAWN, WHEREAS THE CROSS OBJECTION ITA NO. 291/ASR/14 & C.O. NO.30/ASR/2014, (A.Y.2009-10) 3 FILED BY THE ASSEEEE STANDS DISMISSED AS INFRUCTUOUS AND WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23/0 8/2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED:23/08/2018 /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