The A.C.I.T, Bathinda V. Sh. Sukhbir Singh Badal, Bathinda

ITA 390/ASR/2010

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2270 (ITAT-AMRITSAR)
• Duration Of Justice: 8 year(s) 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-11-2018
• Assessment Year: 2000-2001
• Appeal Filed On: 13-09-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALOK KUMAR LD
• Assessee Lawyers: VINIT KRISHNA 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 NO.390(ASR)/2010 ASSESSMENT YEAR:2000-01 ASST. CIT, CIRCLE-II, BATHINDA VS. SH. SUKHBIR SINGH BADAL, VPO BADAL. [PAN:ABSPB 1568P] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. ALOK KUMA R (LD. CIT-DR) RESPONDENT BY: SH.VINIT KRISHNA (LD. ADV.) DATE OF HEARING: 14.11.2018 DATE OF PRONOUNCEMENT: 14 .11.2018 ORDER PER N.K. CHOUDHRY THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT, ON FEELING AGGRIEVED AGAINST THE ORDER DATED 08.07.201 0 PASSED BY THE LD. CIT(A)-, BATHINDA, 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 EF FECT INVOLVED IN THIS APPEAL OF THE REVENUE DEPARTMENT IS LESS THAN RS.20 LACS, HENCE, THE PRESENT APPEAL FILED BY THE REVENUE DEPARTMENT IS LIA BLE TO BE DISMISSED, AS THE SAME IS NOT MAINTAINABLE, IN VIEW OF THE LATEST C BDT INSTRUCTION NO.03 OF 2018, DATED 11.07.2018. 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS A PPEAL IS LESS THAN RS.20 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 03 OF 2018, DATED 11 TH JULY, ITA NO.390(ASR)/2010 (A.Y.2000-01) ITO VS. SUKHBIR SINGH BADAL 2 2018, WHICH IS BINDING ON THE DEPARTMENT, THE DEPART MENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS INSTRUCTION IS A PPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID APPEAL CAN NO T SURVIVE ANY LONGER. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE DEPARTME NT IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14. 11.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 14.11.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SUKHBIR SINGH BADAL, VPO BADAL (2) ASST. CIT, CIRCLE-II, BATHINDA (3) THE CIT(A)-BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER