The Asstt. Commissioner of Income-tax, Jalandhar V. M/s. The Hind Samachar Ltd, New Delhi

ITA 403/ASR/2013

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 3914 (ITAT-AMRITSAR)
• Duration Of Justice: 5 year(s) 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 31-10-2018
• Assessment Year: 2008-2009
• Appeal Filed On: 13-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRABHJOT KAUR
• Keywords: Tax effect
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 403(ASR)/2013 AS SESSMENT YEAR: 2008-09 ASST. CIT, CIRCLE-III, JALANDHAR. VS. THE HIND SAMACHAR LTD. 1 & 2 PRINTING PRESS ENCLAVE, NEAR WAZIRPUR, DTC DEPOT, NEW DELHI. [PAN:AAACT 5137G] (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. PRABHJOT KAUR, CIT -DR RESPONDENT BY: NONE DATE OF HEARING: 31.10.2018 DATE OF PRONOUNCEMENT: 31.10.201 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), JALANDHAR (C IT(A)' FOR SHORT) DATED 04.03.2013, PARTLY ALLOWING THE ASSESSEES APPEAL C ONTESTING ITS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) DATED 31.12.2010 FOR THE ASSESSMENT YEAR (AY) 2008-09. 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.403/ASR/2013 (AY 2008-09) ASST. CIT V. THE HIND SAMACHAR LTD. 2 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE US; THE SAME AGGREGATING TO RS. 6.50 LACS, IT WAS CONFIRMED BY T HE BENCH THAT THE TAX-EFFECT IS BELOW TWENTY LAKHS. 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 OCTOBER 31, 2 018 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 31.10.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) M/S. THE HIND SAMACHAR LTD. 1 & 2 PRINTING PRESS ENCLAVE, NEAR WAZIRPUR, DTC DEPOT, NEW DELHI (2) THE ASST. CIT, RANGE-III, JALANDHAR (3) THE CIT(APPEALS), JALANDHAR TRUE COPY (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T BY ORDER