The Income Tax Officer, Amritsar. V. Smt. Raju Kaur Samra, Amritsar.

ITA 346/ASR/2016

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4948 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 4 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 23-10-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 16-06-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL AMRITSAR BENCH, AMR ITSAR, (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT M EMBER I.T.A. NO. 346(ASR)/2016 A SSESSMENT YEAR: 2008-09 INCOME TAX OFFICER, WARD-4(2), AMRITSAR VS. RAJU KAUR SAMRA, UJJAGAR NAGAR, P.O. SULTANWIND, AMRITSAR [PAN:ALZPK 5616L] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS, (D. R.) RESPONDENT BY: NONE. DATE OF HEARING: 23.10.2018 DATE OF PRONOUNCEMENT: 23.10.201 8 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE DIRECTED AGAINST T HE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-2, AMRITSAR ( CIT(A)' FOR SHORT) DATED 29.03.2016, ALLOWING THE ASSESSEES APPEAL CONTESTI NG HER ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREI NAFTER) DATED 27.12.2010 FOR THE ASSESSMENT YEAR (AY) 2008-09. 2. THE ASSESSEE HAS, THROUGH HER COUNSEL, MOVED A N APPLICATION FOR ADJOURNMENT. HOWEVER, IT WAS OBSERVED THAT THE TAX EFFECT OF THE INSTANT APPEAL IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MONETARY LIMIT APPLICABLE FOR T HE REVENUES APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INS TRUCTION, I.E., NO. 3 OF 2018, DATED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT MAINTAIN ABLE. WITH REFERENCE TO THE GROUNDS ITA NO.346/ASR/2016 (AY 2008-09) ITO V . SMT. RAJU KAUR SAMRA, AMRITSAR 2 OF APPEAL ASSUMED BEFORE THE TRIBUNAL AS WELL AS TH E ASSESSMENT ORDER, ASSESSING THE TOTAL INCOME AT RS. 34.87 LACS, IT WAS CONFIRMED BY THE BENCH THAT THE TAX-EFFECT IS BELOW RUPEES TWENTY LAKHS; THE SOLE DELETION UNDER CHALLENGE BEING FOR RS. 33.46 LACS. 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 THIS APPEAL, HAS REGARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INSTRUCTION SUPRA FOR TH E 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. I DECIDE ACCORDINGLY. 7. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON OCTOBER 23, 2018 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 23.10.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SMT. RAJU KAUR SAMRA, UJJAGAR NAGAR, P.O . SULTANWIND, AMRITSAR (2) THE ITO, WARD-4(2), AMRITSAR (3) THE CIT(APPEALS)-2, AMRITSAR (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER