INCOME TAX OFFICER, WARD - 2(1), , JAMMU V. SH. BADRI NATH LUTHRA , JAMMU

ITA 572/ASR/2017

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 4402 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 8 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-05-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 05-09-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: JOGINDERA SINGH
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. N. S. SAINI, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER ITA NO. 572/ASR./2017 : ASSTT. YEAR : 2010-11 INCOME TAX OFFICER, WARD-2(1), JAMMU VS SH. BADRI NATH LUTHRA, HOUSE NO. 57, GALI SEHGALA JAIN BAZAR, JAMMU (APPELLANT) (RESPONDENT) PAN NO. ABUPL1367N ASSESSEE BY : SH. JOGINDERA SINGH, CA REVENUE BY : SH. CHARAN D ASS, DR DATE OF HEARI NG : 14.05 .201 9 DATE OF PRONOUNCE MENT : 14 .05 .201 9 ORDER PER N. S. SAINI, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX(APPEALS), J&K, JAMMU DATED 21.02.2017. 2. AT THE OUTSET, THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE HAS FILED A COMPUTATION OF TAX PAYABLE ON THE AMOUNT OF RELIEF GRANTED TO THE ASSESSEE BY THE COMMISSION ER OF INCOME TAX(APPEALS) AGAINST WHICH THE REVENUE IS IN APPEAL AND POINTED OUT FROM THIS COMPUTATION THAT THE TAX EFFECT IN THE APPEAL WAS RS.19,94,961 WHICH IS BELOW RS.20 LA CS. THEREFORE, THE APPEAL OF THE REVENUE IS NOT MAINTAI NABLE. ITA NO. 572/ ASR./2017 BADRI NATH LUTHRA 2 3. THE DEPARTMENTAL REPRESENTATIVE COULD NOT CONTRO VERT THE SUBMISSIONS OF THE AUTHORIZED REPRESENTATIVE OF THE ASSESSEE. 4. THEREFORE, WE DISMISS THE APPEAL OF THE REVENUE AS THE TAX EFFECT IN THIS APPEAL IS BELOW RS.20 LACS AND I N VIEW OF CIRCULAR NO.3/2018 DATED 11.7.2018 ISSUED BY THE CB DT, THE REVENUE COULD NOT HAVE FILED APPEAL TO THE TRIBUNAL . THUS, THE APPEAL OF THE REVENUE IS DISMISSED. 5. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. (ORDER PRONOUNCED IN THE COURT ON14TH DAY OF MAY 20 19 AT AMRITSAR) SD/- SD/- (N. K. CHOUDHRY) (N. S. SAINI) JUDICIAL MEMBER ACCOUN TANT MEMBER DATED: 14/05/2019 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR