The Income Tax Officer, Tarn Taran V. Sh. Manjinder Singh Sidhu, Tarn Taran

ITA 464/ASR/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7679 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-07-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 19-09-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 464(ASR)/2016 ASSESSMENT YEAR: 2011-12 INCOME TAX OFFICER, WARD-2, TARN TARAN VS. SH. MANJINDER SINGH SIDHU, SHOP NO.158, NEW GRAIN MARKET, TARN TARAN [PAN: AWDPS3728G] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. A.N.MISHRA (DR) RESPONDENT BY: NONE DATE OF HEARING: 26.07.2018 DATE OF PRONOUNCEMENT: 26.07.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE AGITATING THE ORDE R DATED 21.06.2016 BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, AMRITSA R (CIT(A) FOR SHORT), ALLOWING THE ASSESSEES APPEAL CONTESTING HIS ASSES SMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 (THE ACT) DATED 27.03.2014 FOR ASSE SSMENT YEAR 2011-12. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE- RESPONDENT WHEN THE APPEAL WAS CALLED OUT FOR THE HEARING. HOWEVER, THE ASSESS EE HAS, THROUGH HIS COUNSEL, CITING CIRCULAR NO.3 OF 2018 DATED 11.07.2018, ISSU ED BY THE CBDT, NEW DELHI, CLAIMED THAT THE TAX-EFFECT OF THE REVENUES APPEAL IS BELOW RS.20 LACS, AND THAT, THEREFORE, THE INSTANT APPEAL IS NOT MAINTAINABLE U /S 268A OF THE ACT. ITA NO.464(ASR)/2016 (AY 2011-12) ITO V . SH. MANJINDER SINGH SIDHU 2 3. THE ASSESSEES CONTENTION IS, ON A PERUSAL OF TH E RECORD, FOUND TO BE CORRECT; THE TOTAL TAX PAYABLE PURSUANT TO ASSESSMENT, AS WO RKED OUT BY THE ASSESSING OFFICER HIMSELF AT THE LAST PAGE OF THE ASSESSMENT ORDER, BEING AT RS.14.14 LACS. THE LD. DEPARTMENTAL REPRESENTATIVE (DR), ON THIS BEING PUT TO HIM, WOULD ALSO CONCEDE TO THIS BEING THE FACTUAL POSITION. UNDER T HE CIRCUMSTANCES, THE REVENUES INSTANT APPEAL IS BEING DISMISSED IN LIMINE AS NOT MAINTAINABLE IN VIEW OF SEC. 268A OF THE ACT. I DECIDED ACCORDINGLY. 4. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 26, 2018 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 26/7/2018 PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH SH. MANJINDER SINGH SIDHU, SHOP NO.158, NEW GRAIN MARKET, TARN TARAN (2) THE ITO, WARD-2, TARN TARAN (3) THE CIT(A)-1, AMRITSAR (4) THE CIT/CCIT, CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER