The Assistant Commissioner of Income Tax, Jammu V. Sh Kuldeep Kumar, Katra.

ITA 423/ASR/2015

• Counselvise Citation: [2016] 121 COUNSELVISE.COM (IT) 2450 (ITAT-AMRITSAR)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2011-2012
• Appeal Filed On: 07-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR [JAMMU CAMP, JAMMU] BEFORE SH. A.D.JAIN, HONBLE JUDICIAL MEMBER AND SH. T.S. KAPOOR, HONBLE ACCOUNTANT MEMBER I.T.A NO. 423(ASR)/2015 ASSESSMENT YEAR: 2012-13 THE ASST. COMMISSIONER OF INCOME TAX,CIRCLE-2, RAIL HEAD COMPLEX, PANAMA CHOWK, JAMMU. VS. SH. KULDEEP KUMAR PROP. M/S HOTEL GREEN VIEW BUS STAND, KATRA. PAN:AFLPK8824L (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.K. SHARDA (D R.) RESPONDENT BY: SH. JOGINDER SINGH (CA. ) DATE OF HEARING: 4.12. 2015 DATE OF PRONOUNCEMENT: 07.01.2016 ORDER PER T. S. KAPOOR (AM): THE IS AN APPEAL FILED BY THE REVENUE AGAINST THE O RDER OF LEARNED CIT, JAMMU, DATED 28.05.2015, FOR THE ASST. YEAR 20 12-13. 2. THE REVENUE HAS TAKEN SIX GROUNDS OF APPEAL, WHE REIN IT HAS CHALLENGED THE RELIEF GIVEN BY THE LEARNED CIT(A) O N ACCOUNT OF VARIOUS ADDITIONS MADE BY ASSESSING OFFICER. THE CASE WAS H EARD ON MERITS WHILE BENCH WAS RUNNING AT JAMMU CAMP. HOWEVER, WHILE DIC TATING THE ORDER, IT WAS OBSERVED THAT THE TAX EFFECT INVOLVED IN THI S APPEAL IS LESS THAN ITA NO. 423(ASR)/2015 ASST. YEAR 2012-13 2 RS.10,00,000/-. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, TH E DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS I NSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, IN OUR CONSIDERED OPINI ON, THE SAID INSTRUCTION OF CBDT IS BINDING UPON THE DEPARTMENT AND THE PRES ENT APPEAL HAS BEEN FILED CONTRARY TO THE SAID INSTRUCTION ISSUED BY THE CBDT. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DIS MISSED, AS NOT MAINTAINABLE. 3. IN VIEW OF THE ABOVE, THE APPEAL FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 7 TH JANUARY, 2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED: 07.01.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.