The Asstt. Commissioner of Income-tax, Srinagar V. Sh. Ab Jabar Bhat Prop, Srinagar (KMR)

ITA 545/ASR/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7866 (ITAT-AMRITSAR)
• Duration Of Justice: 2 year(s) 11 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-08-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 20-06-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 03-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER I.T.A NO.545(ASR)/2014 ASSESSMENT YEAR:2010-11 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, SRINAGAR. VS. SH. AB JABAR BHAT PROP. AB JABAR BHAT & SONS, R/O MANDOORA PULWAMA, NAWGAM, SRINAGAR, KASHMIR. PAN:AJTPB-4894P (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAHUL DHAWAN (DR.) RESPONDENT BY: NONE. DATE OF HEARING:10.08.2017 DATE OF PRONOUNCEMENT:22.08.2017 ORDER PER N.K.CHOUDHRY (JM): THE INSTANT APPEAL HAS BEEN FILED BY THE REVENUE DEPA RTMENT AGAINST THE ORDER DATED 25.06.2014 PASSED IN APPEAL N O.189/13-14 BY THE LD. CIT(A), JAMMU, FOR ASST. YEAR 2010-11. 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFE CT INVOLVED IN THIS APPEAL OF THE REVENUE DEPARTMENT IS LESS THAN RS.1 0 LACS. THE PRESENT APPEAL FILED BY THE REVENUE DEPARTMENT IS LIA BLE TO BE DISMISSED, AS THE SAME IS NOT MAINTAINABLE, IN VIEW OF CB DT INSTRUCTION NO.21 OF 2015, DATED 10.12.2015. ITA NO .545(ASR)/2014 ASST. YEAR: 2010-11 2 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS AP PEAL IS LESS THAN RS.10 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE D EPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS IN STRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID AP PEAL CAN NOT SURVIVE ANY LONGER. ACCORDINGLY, THE APPEAL FILED BY T HE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUE DEPA RTMENT IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22.0 8.2017. SD/- SD/- (T. S. KAPOOR) ( N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:22.08.2017. /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