The Income-tax Officer, Pathankot V. Sh. Vipan Khanna, Pathankot

ITA 61/ASR/2012

• Counselvise Citation: 6120914 RSA 2012
• Duration Of Justice: 3 year(s) 10 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 29-12-2015
• Assessment Year: 2001-2002
• Appeal Filed On: 17-02-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R K SHARDA
• Keywords: Maximum Marginal Rate; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, ACCOUNTANT MEMBER ITA NO.601(ASR)/2013 ASSESSMENT YEAR:2010-11 PAN: AFQPJ4253D DY. COMMR. OF INCOME TAX, VS. SH. AMIT JAIN, CIRCLE-1, JAMMU. M/S. J.K. POLYPACK, BARI BRAHMA NA, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:NONE ITA NOS.507 & 508(ASR)/2013 ASSESSMENT YEAR:2007-08 & 2007-08 PAN: AANFA0768J INCOME TAX OFFICER, VS. M/S. ANSA COMPLEX, WARD 3(1), SRINAGAR (J & K). SOURA, SRINAGAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH. UPENDER BHATT, CA ITA NO.218(ASR)/2014 ASSESSMENT YEAR:2006-07 PAN: ADGPK9120Q ASSTT. COMMR. OF INCOME TAX, VS. SH. DAYA RAM KHANN A (DECD.) CIRCLE-3, AMRITSAR. THROUGH L/H SH. SHAM KHANNA C/O AMAR WEAVING LAC FACTORY, GHEE MANDI, AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH. ASHWANI KALIA, CA ITA NO.107(ASR)/2012 2 ASSESSMENT YEAR:2008-09 PAN: ABAPA8037E INCOME TAX OFFICER, VS. SH. RAM PARKASH ARORA, WARD 5(3), AMRITSAR. AMRITSAR. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH. NIPUN KHANNA, CA ITA NO.389(ASR)/2013 ASSESSMENT YEAR:2002-03 PAN: AVEPS5492E INCOME TAX OFFICER, VS. DR. S.A. RASHID, ANANTNAG, KASHMIR ( J & K). C/O ST. LUK ES CONVENT SCHOOL, K.P.ROAD, ANANTNAG. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:NONE ITA NO.143(ASR)/2010 ASSESSMENT YEAR:1999-2000 PAN: AAHHP9507J DY. COMMR. OF INCOME TAX, VS. SH. PARKASH SINGH BAD AL, HUF CIRCLE-1I, BATHINDA. VILL. BADAL. (APPELLANT) (RESPONDENT) C.O. NO.24(ASR)/2010 (ARISING OUT OF ITA NO.143(ASR)/2010) ASSESSMENT YEAR:1999-2000 PAN: AAHHP9507J SH. PARKASH SINGH BADAL, HUF VS. DY. COMMR. OF INCO ME TAX, VILL. BADAL. CIRCLE-1I, BATHINDA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH. VINEET KRISHAN, ADV. ITA NO.61(ASR)/2012 ASSESSMENT YEAR:2001-02 PAN: AALPK0437Q 3 INCOME TAX OFFICER, VS. SH. VIPAN KHANNA, WARD-3, PATHANKOT. PATHANKOT. (APPELLANT) (RESPONDENT) ITA NO.204(ASR)/2014 ASSESSMENT YEAR:2006-07 PAN: ABSPK4381P DY. COMMR. OF INCOME TAX, VS. SH. JAGMOHAN KUMAR, CIRCLE-IV, AMRITSAR. 24, COURT ROAD, AMRITSAR. (APPELLANT) (RESPONDENT) C.O. NO.19(ASR)/2014 (ARISING OUT OF ITA NO.204(ASR)/2014) ASSESSMENT YEAR:2006-07 PAN: ABSPK4381P SH. JAGMOHAN KUMAR, VS. DY. COMMR. OF INCOME TAX, 24, COURT ROAD, AMRITSAR. CIRCLE-IV, AMRITSAR. (APPELLANT) (RESPONDENT) IT(SS)A NO.01(ASR)/2013 BLOCK PERIOD:01.04.1990 TO 20.08.2000 PAN: DY. COMMR. OF INCOME TAX, VS.M/S. SKYLARK INVESTMEN T TRADING PVT. LTD. CIRCLE-2, JAMMU. 127, MOHALLA AFGHANA, JAMMU. (APPELLANT) (RESPONDENT) C.O. NO.08(ASR)/2014 (ARISING OUT OF IT(SS)A NO.01(ASR)/2013) BLOCK PERIOD:01.04.1990 TO 20.08.2000 PAN: M/S. SKYLARK INVESTMENT TRADING PVT. LTD.VS. DY. CO MMR. OF INCOME TAX, 127, MOHALLA AFGHANA, JAMMU. CIRCLE-2, JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH. P.N.ARORA, ADV. ITA NO.244(ASR)/2014 ASSESSMENT YEAR:2009-10 PAN: AWGPS6602J INCOME TAX OFFICER, VS. SH. VIJAY PAL SINGH, 4 WARD II(2), JALANDHAR. 563, CHEEMA NAGAR, JALANDH AR. (APPELLANT) (RESPONDENT) ITA NO.215(ASR)/2014 ASSESSMENT YEAR:2006-07 PAN: AAAFP9505H DY. COMMR. OF INCOME TAX, VS. PMS DIESEL PHAGWARA CIRCLE, PHAGWARA. G.T.ROAD, PHAGWARA. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:NONE ITA NO.64(ASR)/2013 ASSESSMENT YEAR:2004-05 PAN: AAHCS6940F INCOME TAX OFFICER, VS. M/S. SUNGLOW TECHNOLOGIES P.LTD. WARD 5(4), AMRITSAR.. 82, LAWRENCE ROAD, AMRITSAR .. (APPELLANT) (RESPONDENT) C.O. NO.06(ASR)/2013 (ARISING OUT OF ITA NO.64(ASR)/2013 ASSESSMENT YEAR:2004-05 PAN: AAHCS6940F INCOME TAX OFFICER, VS. M/S. SUNGLOW TECHNOLOGIES P.LTD. WARD 5(4), AMRITSAR.. 82, LAWRENCE ROAD, AMRITSAR .. (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH.R.K.MAGOW,CA ITA NOS.93 & 94(ASR)/2013 ASSESSMENT YEAR:2004-05 & 2005-06 PAN: AABCS9095B ASSTT. COMMR. OF INCOME TAX, VS. M/S. SUTLEJ SERVIC E STATION (P) LTD. CENTRAL CIRCLE-II, JALANDHAR. BANGA ROAD, JALANDHA R. (APPELLANT) (RESPONDENT) C.O. NOS.11 &12(ASR)/2013 (ARISING OUT OF ITA NO.93(ASR)/2013) ASSESSMENT YEAR:2004-05 & 2005-06 5 PAN: AABCS9095B M/S. SUTLEJ SERVICE STATION (P) LTD. VS. ASSTT. COM MR. OF INCOME TAX, BANGA ROAD, JALANDHAR. CENTRAL CIRCLE-II, JALAN DHAR. (APPELLANT) (RESPONDENT) ITA NO.315(ASR)/2013 ASSESSMENT YEAR:2010-11 PAN: AABCS9095B DY.. COMMR. OF INCOME TAX, VS. M/S. SUTLEJ SERVIC E STATION (P) LTD. CENTRAL CIRCLE-II, JALANDHAR. BANGA ROAD, JALANDHAR. (APPELLANT) (RESPONDENT) ITA NO.195(ASR)/2013 ASSESSMENT YEAR:2005-06 PAN: AAGFK9842E DY. COMMR. OF INCOME TAX, VS. M/S. KING ENTERTAIN MENT PVT. LTD., CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . (APPELLANT) (RESPONDENT) C.O. NO.20(ASR)/2013 (ARISING OUT OF ITA NO.195(ASR)/2013) ASSESSMENT YEAR:2005-06 PAN: AAGFK9842E M/S. KING ENTERTAINMENT PVT. LTD., VS. DY. COMMR. O F INCOME TAX, NAWANSHAHAR. CENTRAL CIRCLE-II, JALANDHAR. (APPELLANT) (RESPONDENT) ITA NO.265(ASR)/2013 ASSESSMENT YEAR:2010-11 PAN: AAQPG6508D ASSTT. COMMR. OF INCOME TAX, VS. SH.PREM PAL GAND HI CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . (APPELLANT) (RESPONDENT) ITA NOS.153 & 154(ASR)/2013 ASSESSMENT YEARS:2006-07 &2007-08 PAN: AACCK8183H DY. COMMR. OF INCOME TAX, VS. M/S. K.C. MOVIES, CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . 6 (APPELLANT) (RESPONDENT) C.O. NOS.18 & 19(ASR)/2013 (ARISING OUT OF ITA NO.153(ASR)/2013) ASSESSMENT YEAR:2006-07 PAN: AACCK8183H M/S. K.C. MOVIES, VS. DY. COMMR. OF INCOME TAX , NAWANSHAHAR. CENTRAL CIRCLE-II, JALANDHAR. (APPELLANT) (RESPONDENT) ITA NO.117(ASR)/2013) ASSESSMENT YEAR:2006-07 PAN: AACCK8183H M/S. K.C. MOVIES, VS. ASSTT. COMMR. OF INCOME TAX, NAWANSHAHAR. CENTRAL CIRCLE-II, JALANDHAR. (APPELLANT) (RESPONDENT) ITA NO.316(ASR)/2013 ASSESSMENT YEAR:2006-07 PAN: AAEFK0109J DY. COMMR. OF INCOME TAX, VS. M/S. K.C. LAND & FI NANCE (REGD.), CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . (APPELLANT) (RESPONDENT) ITA NO.151(ASR)/2013 ASSESSMENT YEAR:2007-08 PAN: ADWPG0708N DY. COMMR. OF INCOME TAX, VS. SMT. KAMAL GANDHI, CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . (APPELLANT) (RESPONDENT) APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY:SH.M.R.BHAGAT, ITA NO.371(ASR)/2013 ASSESSMENT YEARS:2006-07 PAN: AGUPG6511G ASSTT. COMMR. OF INCOME TAX, VS. SH. ASHWANI GANDH I, CENTRAL CIRCLE-II, JALANDHAR. NAWANSHAHAR . (APPELLANT) (RESPONDENT) 7 APPELLANT BY:SH.R.K.SHARDA, DR RESPONDENT BY: NONE DATE OF HEARING:22/12/2015 DATE OF PRONOUNCEMENT: 22/12/2015 ORDER PER BENCH: THESE ARE THE (24) DEPARTMENTS APPEALS FOR THE DIF FERENT ASSESSMENT YEARS, AGAINST THE DIFFERENT ORDERS OF T HE CIT(A), AMRITSAR, , JALANDHAR, BATHINDA AND JAMMU RESPECTIVELY. THE ASS ESSEES HAVE ALSO FILED 9 CROSS OBJECTIONS AND ONE APPEAL IN ITA NO.1 17(ASR)/2013 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THESE APPEALS OF THE REVENUE IS LESS THAN RS.10 LAC S. THE PRESENT APPEALS FILED BY THE DEPARTMENT ARE LIABLE TO BE DISMISSED, AS THE SAME ARE NOT MAINTAINABLE, IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015, DATED 10.12.2015. 3. ON THE OTHER HAND, THE LD. DR RELIED UPON THE OR DERS OF THE ASSESSING OFFICER. 4. AFTER HEARING THE PARTIES, IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THESE APPEALS IS LESS THAN RS.10,00,000/-. HENCE, A S PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM MA INTAINING THE PRESENT APPEALS, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. ACCORDINGLY, ALL THE APPEALS FILED BY THE REVENUE A RE DISMISSED, AS NOT MAINTAINABLE. 5. IN C.O. NOS. 11, 12, 18, 19 & 20(ASR)/2013, THE LD. AR OF THE ASSESSEES HAS SUBMITTED WRITTEN SUBMISSION REQUESTI NG FOR WITHDRAWAL OF THE CROSS OBJECTIONS IN EACH CASE. THE REQUEST OF THE LD. AR IS ACCEDED TO AND ALL THE CROSS OBJECTIONS ARE DISMISSED AS WITHD RAWN. 8 6. AS REGARDS THE OTHER CROSS OBJECTIONS OF DIFFERE NT ASSESSEES, THE SAME DO NOT SURVIVE, SINCE WE HAVE DISMISSED THE AP PEALS OF THE REVENUE AS NOT MAINTAINABLE. 7. ITA NO. 117(ASR)/2013 : AT THE OUTSET, THE LD. AR FOR THE ASSESSEE, SH. M.R.. BHAGAT, SOUGHT TO WITHDRAW THIS APPEAL AT THE BAR. THE LD. DR DID NOT RAISE ANY OBJECTION. REQUEST OF THE ASSESS EES AR IS ALLOWED AND THE APPEAL IS DISMISSED AS WITHDRAWN. 6. IN THE RESULT, ALL THE 24 APPEALS OF THE REVENUE AS WELL AS 9 CROSS OBJECTIONS OF THE DIFFERENT ASSESSEES ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 22ND DECEM BER, 2015. SD/- SD/- (T.S. KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 22/12/2015 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEES: 2. THE DCIT/ACIT/ITO 3. THE CIT(A), 4. THE CIT, 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.