The Asstt. Commissioner of Income-tax, Amritsar. V. Sh. Krithivasan Sundaram Tanjore, Amritsar.

ITA 587/ASR/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 3621 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 10 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-08-2018
• Assessment Year: 2011-2012
• Appeal Filed On: 30-09-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.586 & 587(ASR)/2014 ASSESSMENT YEARS:2010-11 & 2011-12 ASST. CIT, AMRITSAR VS. SH. KRITHIVASAN SUNDARAM TANJORE TOP FLOOR, GUPTA MARKET, OPP. S.B.I., KAMLA MARKET, AMRITSAR PAN: AECPT 6061L (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 16.08.2018 DATE OF PRONOUNCEMENT: 17.08.2018 ORDER PER N.K. CHOUDHRY THE AFORESAID TWO APPEALS HAVE BEEN FILED BY THE REV ENUE DEPARTMENT, ON FEELING AGGRIEVED AGAINST THE COMMON ORDER DATED 05.08.2014 PASSED BY THE LD. CIT(A)-AMRITSAR, U/S 250( 6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS THE ACT). 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFE CT INVOLVED IN THESE APPEALS OF THE REVENUE DEPARTMENT ARE LESS THAN RS.20 L ACS, HENCE, THE PRESENT APPEALS FILED BY THE REVENUE DEPARTMENT ARE L IABLE TO BE DISMISSED, AS THE SAME ARE NOT MAINTAINABLE, IN VIEW OF THE LATE ST CBDT INSTRUCTION NO.03 OF 2018, DATED 11.07.2018. ITA NOS.585 & 586 (ASR)/2014 (A.Y.2010-11 & 2011-12) ACIT V. KRITHIVASAN SUNDARAM TANJORE, AMRITSAR 2 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THESE APPEALS ARE LESS THAN RS.20 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 03 OF 2 018, DATED 11 TH JULY, 2018, WHICH IS BINDING ON THE DEPARTMENT, THE D EPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEALS, AS THIS INSTR UCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID APPEALS CAN NO T SURVIVE ANY LONGER. ACCORDINGLY, THE APPEALS FILED BY THE REVENUE DEPARTME NT ARE DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVENUE DEPARTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 17. 08.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.08.2018 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. KRITHIVASAN SUNDARAM TANJORE, TOP FLOOR, G UPTA MARKET, OPP. S.B.I., KAMLA MARKET, AMRITSAR (2) THE ACIT, AMRITSAR (3) THE CIT(A)-AMRITSAR (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER