INCOME TAX OFFICER, BARAMULLA, KASHMIR V. SH. SHEIK NAJIR AHMED, BARAMULLA

ITA 396/ASR/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 2103 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 4 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-11-2018
• Assessment Year: 2013-2014
• Appeal Filed On: 20-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIB UNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 396/ASR/2017 AS SESSMENT YEAR: 2013-14 INCOME TAX OFFICER, BARAMULLA, KASHMIR (J&K) VS. SH. SHEIKH NAZIR AHMAD PROP. M/S SHEIKH NAZIR AHMAD & CO. R/O MAIN BAZAR, BARAMULLA [PAN:AEDPA 5316C] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS (D.R.) RESPONDENT BY: NONE. DATE OF HEARING: 06.11.2018 DATE OF PRONOUNCEMENT: 14.11.201 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), J&K, JAMMU ( CIT(A)' FOR SHORT) DATED 31.03.2017, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING HIS ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT, 1961 ('THE AC T' HEREINAFTER) DATED 31.12.2015 FOR THE ASSESSMENT YEAR (AY) 2013-14. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH THAT THE TAX EFFECT OF THE INSTANT APPEAL IS BELOW RS. 20 LACS, I.E., THE THRESHOLD MO NETARY LIMIT APPLICABLE FOR THE REVENUES APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF 2018, DATED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT ITA NO.396/ASR/2017 (AY 2013-14) ITO V. S HEIKH NAZIR AHMAD, BARAMULLA 2 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDER, ASSESSING THE TOTAL INCOME AT RS. 66.37 LACS, INCLUDING THE RETURNED INCOME OF RS. 7.95 LACS, IT WAS CONFIRMED BY THE BENCH THAT THE TAX-EFFECT IS BELOW TWENTY LAKHS. IN FACT, TOWARD THIS, WE FURTHE R OBSERVE THAT THE TOTAL TAX DEMAND ARISING PURSUANT TO THE INSTANT ASSESSMENT IS FOR R S. 18.71 LACS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELLA TE 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 THOSE APPEALS, HAVE REG ARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INSTRUCTION SUP RA FOR THE 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. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON NOVEMBER 14 , 2018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE:14.11.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. SHEIKH NAZIR AHMAD PROP. M/S SHEIKH NA ZIR AHMAD & CO., R/O MAIN BAZAR, BARAMULLA. ITA NO.396/ASR/2017 (AY 2013-14) ITO V. S HEIKH NAZIR AHMAD, BARAMULLA 3 (2) INCOME TAX OFFICER, BARAMULLA, KASHMIR (J&K ) (3) THE CIT(APPEALS)-J&K, JAMMU (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDE R