The Income Tax Officer, Muktsar V. Smt. Kamla Jain, Muktsar

ITA 515/ASR/2015

• Counselvise Citation: [2018] 122 COUNSELVISE.COM (IT) 3960 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-10-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 08-10-2018
• Assessment Year: 2006-2007
• Appeal Filed On: 01-10-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT M EMBER I.T.A. NOS. 222 & 515(ASR)/201 5 ASS ESSMENT YEAR: 2006-07 INCOME TAX OFFICER, WARD-II(2), MUKTSAR VS. SMT. KAMLA JAIN, W/O SH. MANINDER KUMAR VPO BARIWALA, DISTT. MUKTSAR. [PAN: ] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS (D.R. ) RESPONDENT BY: NONE DATE OF HEARING: 08.10.2018 DATE OF PRONOUNCEMENT: 08.10.201 8 ORDER PER SANJAY ARORA, AM: THIS IS A SET OF TWO APPEALS BY THE REVENUE DIRECTE D AGAINST SEPARATE ORDERS BY THE COMMISSIONER OF INCOME-TAX (APPEALS), BATHINDA (CIT(A)' FOR SHORT) ALLOWING THE ASSESSEES APPEALS CONTESTING HIS ASSESSMENT UN DER SECTION 144/147 OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) DATED 28.03.2 013, AND LEVY OF PENALTY U/S.271(1)(C) VIDE ORDER DATED 23/9/2013, FOR THE A SSESSMENT YEAR (AY) 2006-07. 2. AT THE OUTSET, IT WAS OBSERVED BY THE BENCH TH AT THE TAX EFFECT OF THE INSTANT APPEALS IS BELOW RS. 20 LACS, I.E., THE THRESHOLD M ONETARY 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 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE THE TRIBUNAL AS ITA NOS.222 & 515 /ASR/2015 (AY 2006-07) ITO V. SMT. KAMLA JAIN, MUKTSAR 2 WELL AS THE ASSESSMENT ORDER, ASSESSING THE TOTAL I NCOME AT RS. 49.76 LACS, AS ALSO THE PENALTY ORDER, IT WAS CONFIRMED BY THE BENCH THAT T HE TAX-EFFECT IN BOTH THE APPEALS IS BELOW RUPEES TWENTY LAKHS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELL ATE 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 8, 20 18 SD/- (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 08.10.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SMT. KAMLA JAIN, W/O SH. MANINDER KUMAR VPO BARIWALA, DISTT. MUKTSAR (2) THE ITO, WARD-II(2), MUKTSAR (3) THE CIT(APPEALS), MUKTSAR (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER