INCOME TAX OFFICER (EXAMPTIONS), JALANDHAR V. KMV COLLEGIATE Sr. SEC. SCHOOL, JALANDHAR

ITA 550/ASR/2017

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 0499 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-11-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2014-2015
• Appeal Filed On: 23-08-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARWINDER KAUR
• Assessee Lawyers: Y K SUD
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.549 & 550(ASR)/2017 ASSESSMENT YEAR:2013-14 & 2014-15 INCOME TAX OFFICER (EXEMPTIONS), WARD JALANDHAR VS. KMV COLLEGIATE SR. SEC. SCHOOL, KMV CAMPUS, TANDA ROAD, JALANDHAR [PAN:AACAK 8863G] (APPELLANT) (RESPONDENT) APPELLANT BY: SMT. PARWI NDER KAUR (LD. CIT-DR) RESPONDENT BY: SH. Y.K.SUD (LD.CA) DATE OF HEARING: 29.11.2018 DATE OF PRONOUNCEMENT: 29.11.2018 ORDER PER N.K. CHOUDHRY,(JM) THE INSTANT APPEALS HAVE BEEN FILED BY THE REVENUE D EPARTMENT, ON FEELING AGGRIEVED AGAINST THE ORDERS DATED 16.05.201 7 & 14.06.2017 PASSED BY THE LD. CIT(A)-JALANDHAR, U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE OUTSET, IT IS BROUGHT TO OUR NOTICE THAT THE R EVENUE/DEPARTMENT HAS SUBMITTED AN APPLICATION FOR WITHDRAWING THE SAID A PPEALS AS PER CBDT CIRCULAR NO.03 OF 2018, DATED 11.07.2018 AS AMENDED B Y CIRCULAR DATED 20.08.2018 BEING A LOW TAX EFFECT CASE. THEREFORE, THE APPEAL IS DISMISSED AS WITHDRAWN. ITA NOS.549 & 550(ASR)/2017 (A.YS.2013-14 & 2014-15) ITO(E) V. KMV COLLEGIATE SR. SEC. SCHOOL, J AL. 2 3. IN THE RESULT, THE APPEALS FILED BY THE REVENUE DEPA RTMENT STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 29.11.2018. SD/- SD/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 29.11.2018 /PK/PS. COPY OF THE ORDER FORWARDED TO: (1) KMV COLLEGIATE SR. SEC. SCHOOL, KMV CAMPUS, TA NDA ROAD, JALANDHAR (2) THE ITO (EXEMPTIONS), WARD JALANDHAR. (3) THE CIT(A), JALANDHAR. (4) THE CIT CONCERNED. (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER