Sh. Parkash Singh Badal, HUF, Badal V. The Dy. Commissioner of Income-tax., Bathinda

ITA 418/ASR/2013

• Counselvise Citation: 41820914 RSA 2013
• Duration Of Justice: 2 year(s) 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-12-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 17-06-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: S S KANWAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.436(ASR)/2013 ASSESSMENT YEAR: 2001-02 PAN: AASPB1568P ASSTT. COMMR. OF INCOME TAX, VS. SH. SUKHBIR SINGH BADAL, CIRCLE-II, BATHINDA. VILL. BADAL, MUKTSAR. (APPELLANT) (RESPONDENT) ITA NO.420(ASR)/2013 ASSESSMENT YEAR: 2001-02 PAN: AASPB1568P SH. SUKHBIR SINGH BADAL, VS. DY. COMMR. OF INCOM E TAX, VILL. BADAL, MUKTSAR. CIRCLE-II, BATHINDA. (APPELLANT) (RESPONDENT) ITA NO.434(ASR)/2013 ASSESSMENT YEAR: 2001-02 PAN: AAHHP9507J ASSTT. COMMR. OF INCOME TAX, VS. SH. PARKASH SINGH BADAL HUF, CIRCLE-II, BATHINDA. VILL. BADAL, MUKTSAR. (APPELLANT) (RESPONDENT) ITA NO.435(ASR)/2013 ASSESSMENT YEAR: 2002-03 PAN: AAHHP9507J ASSTT. COMMR. OF INCOME TAX, VS. SH. PARKASH SINGH BADAL (HUF), CIRCLE-II, BATHINDA. VILL. BADAL, MUKTSAR. (APPELLANT) (RESPONDENT) ITA NOS.418 & 419(ASR)/2013 ASSESSMENT YEAR: 2001-02 & 2002-03 PAN: AAHHP9507J SH. PARKASH SINGH BADAL (HUF), VS. ASSTT. COMMR. O F INCOME TAX, VILL. BADAL, MUKTSAR. CIRCLE-II, BATHINDA. (APPELLANT) (RESPONDENT) ITA NOS.396 & 397(ASR)/2013 ASSESSMENT YEARS: 2000-01 & 2001-02 PAN: AHZPD6007E ASSTT. COMMR. OF INCOME TAX, VS. SH. NAROTAM SINGH DHILLON, ITA NOS.436,420,434,418,435, 419, 396, 423, 397,& 424. 2 CIRCLE-II, BATHINDA. VILL. BADAL, MUKTSAR. (APPELLANT) (RESPONDENT) ITA NOS.423 & 424(ASR)/2013 ASSESSMENT YEARS: 2000-01 & 2001-02 PAN: AHZPD6007E SH. NAROTAM SINGH DHILLON, VS. ASSTT. COMMR. OF IN COME TAX, VILL. BADAL, MUKTSAR. CIRCLE-II, BATHINDA. (APPELLANT) (RESPONDENT) DEPARTMENT BY:SH.S.S. KANWAL, DR RESPONDENT BY:SH. VINEET KRISHAN, ADVOCATE DATE OF HEARING: 29/12/2015 DATE OF PRONOUNCEMENT: 29/12/2015 ORDER PER BENCH: THESE ARE FIVE DEPARTMENTS APPEALS AND FIVE AP PEALS OF DIFFERENT ASSESSEES FOR THE DIFFERENT ASSESSMENT YEARS, AGAI NST THE SEPARATE ORDERS OF THE CIT(A), BATHINDA. 2. FIRST OF ALL, WE WILL TAKE UP THE DEPARTMENTS A PPEAL IN ITA NO.436(ASR)/2013 (SH. SUKHBIR SINGH BADAL), ITA NOS .434 & 435(ASR)/2013 (SH. PARKASH SINGH BADAL AND SH.PARKA SH SINGH BADAL, HUF) AND IN ITA NOS.396 & 397ASR)/2013 (SH. NAROTAM SINGH DHILLON). 3. AT THE TIME OF HEARING THE LD. COUNSEL FOR THE A SSESSEE RAISED A PRELIMINARY OBJECTION THAT THE TAX EFFECT INVOLVED IN THE REVENUES APPEALS IS LESS THAN RS.10 LACS. THEREFORE, THE PRE SENT APPEALS FILED BY THE DEPARTMENT MAY BE DISMISSED, AS THE SAME ARE NO T MAINTAINABLE BEING CONTRARY TO CBDTS INSTRUCTION NO.21 OF 2015 DATED 10.12.2015. 4. ON THE OTHER HAND, THE LD. DR RELIED UPON THE OR DERS OF THE ASSESSING OFFICER. ITA NOS.436,420,434,418,435, 419, 396, 423, 397,& 424. 3 5. AFTER HEARING THE PARTIES, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN RS.10,00,000/-. HENCE, A S PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM MA INTAINING THE PRESENT APPEALS, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. ACCORDINGLY, ALL THE APPEALS FILED BY THE REVENUE A RE DISMISSED, AS NOT MAINTAINABLE. 6. AS REGARDS THE APPEALS FILED BY THE DIFFERENT AS SESSEES IN ITA NO.420(ASR)/2013 (SH. SUKHBIR SINGH BADAL), ITA NOS .418 & 419(ASR)/2013 (SH. PARKASH SINGH BADAL AND SH.PARKA SH SINGH BADAL, HUF) AND IN ITA NOS.423 & 424(ASR)/2013 (SH. NAROTA M SINGH DHILLON), THE LD. COUNSEL FOR THE ASSESSEES, SH. VINEET KRIS HAN, ADVOCATE HAS SOUGHT TO WITHDRAW THESE APPEALS. THE LD. DR DID NO T RAISE ANY OBJECTION. THE REQUEST OF THE ASSESSEES COUNSEL IS ALLOWED AND THE APPEALS ARE DISMISSED AS WITHDRAWN. 6. IN THE RESULT, ALL THE FIVE APPEALS OF THE REVEN UE AND THE FIVE APPEALS OF THE DIFFERENT ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29TH DECEM BER, 2015. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 29/12/2015 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEES:I) SH. SUKHBIR SINGH BADAL, (II) S H. PARKASH SINGH BADAL AND (III) SH. NAROTAM SINGH DHILLON. 2. THE ACIT, CIRCLE-II, BATHINDA. 3. THE CIT(A), BATHINDA. 4. THE CIT, BATHINDA. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER