The Income-tax Officer, Jammu V. Lt. Col. Chunni Lal, Jammu

ITA 367/ASR/2015

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 3253 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 9 month(s) 14 day(s)
• Appeal Type: Income Tax (International Taxation) Appeal
• Pronouncement Date: 20-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-06-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 06-07-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWIND ER KAUR LD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.365, 366 & 367(ASR)/2015 ASSESSMENT YEARS:2007-08, 2010-11 & 2011-12 INCOME TAX OFFICER WARD-1(1), JAMMU VS. LT. COL. CHUNNI LAL R/O VILLAGE MAMKA, P.O. KHOUR DEONIAN, MIRAN SAHIB, R.S.PURA, JAMMU PAN:AAHPL 9611M (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. PARWINDER KAUR (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 12.06.2018 DATE OF PRONOUNCEMENT: 13.06.2018 ORDER PER BENCH: THE INSTANT APPEALS HAVE BEEN FILED BY THE REVENUE DEPARTMENT, ON FEELING AGGRIEVED AGAINST THE COMMON O RDER DATED 01.04.2015 PASSED BY THE LD. CIT(A), JAMMU U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFE CT INVOLVED IN THESE APPEALS OF THE REVENUE DEPARTMENT ARE LESS THAN R S.10 LACS. THE PRESENT APPEALS FILED BY THE REVENUE DEPARTMENT A RE LIABLE TO BE DISMISSED, AS THE SAME ARE NOT MAINTAINABLE, IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015, DATED 10.12.2015. ITA NOS.665, 666 & 667(ASR)/2015 ASST. YEARS : 2007-08, 2010-11 & 2011-12 ITO V S. LT. COL. CHUNNI LAL, JAMMU 2 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THESE A PPEALS ARE LESS THAN RS.10 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL S, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID APPEALS CAN NOT SURVIVE ANY LONGER. ACCORDINGLY, THE APP EALS FILED BY THE REVENUE DEPARTMENT ARE DISMISSED AS NOT MAINTAINABL E. 4. IN THE RESULT, THE APPEALS FILED BY THE REVENUE DEPA RTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13.0 6.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:13.06.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) LT. COL. CHUNNI LAL, JAMMU (2) THE ITO, WARD-1(1), JAMMU (3) THE CIT(A)-JAMMU (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER