Appeal Details
Counselvise Citation
[2019] 116 COUNSELVISE.COM (IT) 3872 (ITAT-AMRITSAR)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
2 year(s) 2 month(s) 20 day(s)
Appellant
Respondent
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
2013-2014
Appeal Filed On
02-06-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 140/ASR/2016 A SSESSMENT YEAR: 2011-12 INCOME TAX OFFICER WARD-4(4) VS. SMT. SARBJIT KAUR W/O LATE SH. AJIT SINGH, 32, SANT AVENUE, AMRITSAR [PAN: AOPPK 2200R] (APPELLANT) (RESPONDENT) I.T.A. NO. 342/ASR/2016 A SSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD 3 (2), AMRITSAR VS. SH. JASWANT SINGH S/O DARWARNA SINGH, 541-543, GALI NO. 2, NEW PARTAP NAGAR, G. T. ROAD, AMRITSAR [PAN: AIZPS 3646P] (APPELLANT) (RESPONDENT) I.T.A. NO. 418/ASR/2014 A SSESSMENT YEAR: 2006-07 THE INCOME TAX OFFICER, WARD-II (2) MUKTSAR VS. SH. SURJIT SINGH S/O SH. GURCHARAN SINGH, BARIWALA, DISTT. MUKTSAR [PAN: ] (APPELLANT) (RESPONDENT) 2 I.T.A. NO. 415/ASR/2014 A SSESSMENT YEAR: 2006-07 INCOME TAX OFFICER, WARD II (2), MUKTSAR VS. SMT. PARAMJIT KAUR W/O SH. MEHAR SINGH, BARIWALA, DISTT. MUKTSAR [PAN: ] (APPELLANT) (RESPONDENT) I.T.A. NO. 112/ASR/2017 A SSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, AMRITSAR VS. M/S VENUS ALBUM CO. PVT. LTD., FOUR FIELD, G. T. ROAD, AMRITSAR [PAN: AAACV 7220N] (APPELLANT) (RESPONDENT) I.T.A. NOS. 352 & 354/ASR/2017 ASSE SSMENT YEARS: 2009-10 & 2013-14 THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR VS. SH. GURPREET SINGH, 4140, SECTOR 68, MOHALI [PAN: ACLPS 0757P] (APPELLANT) (RESPONDENT) I.T.A. NO. 765/ASR/2017 ASS ESSMENT YEAR: 2014-15 THE INCOME TAX OFFICER, WARD-II(1), JALANDHAR VS. SH. ANTHONY F.R. MADASSER, PROP. M/S NAVJEEVAN ENTERPRISES, G-12, GURU GOBIND SINGH AVENUE, JALANDHAR [PAN: APQPM 9874B] (APPELLANT) (RESPONDENT) 3 I.T.A. NO. 140/ASR/2018 A SSESSMENT YEAR: 2012-13 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-II, AMRITSAR VS. SH. ASHOK KUMAR LUTHRA PROP. M/S LUTHRA JEWELLERS, INSIDE NEHRU GATE, BATALA [PAN: AAVPL 8780H] (APPELLANT) (RESPONDENT) I.T.A. NO. 194/ASR/2017 ASS ESSMENT YEAR: 2009-10 INCOME TAX OFFICER, WARD-4(1), AMRITSAR VS. SH. BALDEV SINGH, HUF, GURUDWARA PALAH SAHIB, OPP. CENTRAL JAIL, AJNALA ROAD, AMRITSAR (PB.) [PAN: AAJHB 1723J] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (D.R.) RESPONDENTS BY : S/SH. P. N. ARORA (ADV.) & SATISH BANSAL (CA), DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER BENCH: THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED APPEALS AGAINST THE ORDERS IMPUGNED HEREIN PASSED BY THE LD. CIT(A) IN THE CAPTIONED MATTER U/S 250(6) OF THE ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 4 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INV OLVED IN THE APPEALS UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE THAN 50 LACS , HENCE THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DE PARTMENT IS PRECLUDED FROM FILING THE APPEALS(S)BEFORE APPELLATE TRIBUNAL AGAI NST 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 CAPTIONED AP PEAL FALLS WITHIN THE EXCEPTION AS PRESCRIBED IN CIRCULAR NO.03/2018 (SUPRA) AND/OR HA VING INVOLVED THE TAX EFFECT MORE THAN RS. 50 LACS. 4. IN THE RESULT, THE APPEALS UNDER CONSIDERATION F ILED BY THE REVENUE DEPARTMENT STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 23, 20 19 SD/- SD/- (N. K. CHOUDHRY) (B. R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.08.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANTS: (2) THE RESPONDENTS: (3) THE CIT(APPEALS) TRUE COPY (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T BY ORDER
