The Income Tax Officer, UDHAMPUR V. Sh. Ashok Kumar, UDHAMPUR

ITA 433/ASR/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 0789 (ITAT-AMRITSAR)
• Duration Of Justice: 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 11-05-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 11-08-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S S KANWAL
• Assessee Lawyers: P N ARORA
• 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 I.T.A NO. 433(ASR)/2015 ASSESSMENT YEA R: 2010-11 ITO, WARD-2(4), UDHAMPUR, J & K. VS. SH. ASHOK KUMAR, PROP. BHAGWATI STONE CRUSHER, WARD NO.15, SHAKTI NAGAR, UDHAMPUR. PAN: ABSPK3400F (APPELLANT) (RESPONDENT) CROSS OBJECTION NO. 24(ASR)/2015 (ARISING OUT OF ITA NO. 433(ASR)/2015) ASSESSMENT YEAR: 2010-1 1 SH. ASHOK KUMAR, PROP. BHAGWATI STONE CRUSHER, WARD NO.15, SHAKTI NAGAR, UDHAMPUR. PAN: ABSPK3400F VS. ITO, WARD-2(4), UDHAMPUR, J & K. (CROSS OBJECTOR) (RESPONDENT) APPELLANT BY: SH. S.S. KANWAL (DR.) RESPONDENT BY: SH. P.N. ARORA (ADV.) DATE OF HEARING: 11.05.2016 DATE OF PRONOU NCEMENT: 11.05.2016 ORDER PER BENCH: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LEARNED CIT(A), JAMMU, DATED 13.05.2015 FOR ASST. YEAR 2010 -11, WHEREAS THE ASSESSEE HAS ALSO FILED THE CROSS OBJECTIONS . ITA NO.433 (ASR)/2015 C. O NO.24(ASR/)2015 ASST. YEAR: 2010-11 2 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.10 LACS. THE PRESENT APPEAL FILED BY THE DEPARTMENT IS LIABLE TO BE DISMISSED, AS THE SA ME IS NOT MAINTAINABLE, IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015, DATED 10.12.2015. 3. THE LD. DR RELIED UPON THE ORDERS OF THE ASSESSI NG OFFICERS. 4. HAVING HEARD THE LD. DR, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THE ABOVE SAID APPEAL IS LESS THAN RS.10,00,000/-. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM FI LING THE PRESENT APPEALS, AS THIS INSTRUCTION IS APPLICABLE RETROSPE CTIVELY. THEREFORE, AATHE AFORESAID APPEAL CAN NOT SURVIVE ANY LONGER. ACCORD INGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 5. IN VIEW OF ABOVE, THE ABOVE APPEAL OF THE REVENU ES IS DISMISSED. 6. THE REVENUES APPEAL HAS BEEN DISMISSED, AS SUCH THE CROSS OBJECTIONS FILED BY THE ASSESSEES DO NOT SURVIVE AN D HENCE THEY ARE ALSO DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH MAY, 2016. SD/- SD/- (A.D. JAIN) (T. S. KAPOOR) JUDICIAL MEMBER ACCOUNTANT ME MBER DATED:11.05.2016. /PK/ PS. COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: ITA NO.433 (ASR)/2015 C. O NO.24(ASR/)2015 ASST. YEAR: 2010-11 3 2. THE 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER