The Income Tax Officer, Abohar V. Late Sh. Zora Singh Mann, Fazilka

ITA 618/ASR/2015

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0196 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 3 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 30-11-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N ARORA LD
• 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 NO.618(ASR)/2015 ASSESSMENT YEAR:2007-08 INCOME TAX OFFICER, WARD-2(5), ABOHAR. VS. LATE SH. ZORA SINGH MANN, THROUGH LH VERDEV SINGH MANN, VILL CHAK SUHELEWALA, DIST:- FAZILKA [PAN:AKNMP 6546Q] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN D ASS (LD. DR) RESPONDENT BY: SH. P.N.ARORA (LD. ADV.) DATE OF HEARING: 26.03.2019 DATE OF PRONOUNCEMENT: 26.03.2019 ORDER PER N.K. CHOUDHRY THE INSTANT APPEAL HAS BEEN PREFERRED BY THE REVENUE DEPARTMENT AGAINST THE ORDER DATED 18.09.2015 PASSED BY THE LD. CIT(A)-, BATHINDA, U/S 250(6) OF THE I.T. ACT, 1961 (HEREINAFTER CALLED AS T HE ACT). 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EFF ECT INVOLVED IN THIS APPEAL OF THE REVENUE DEPARTMENT IS LESS THAN RS.20 LACS, HENCE, THE PRESENT APPEAL FILED BY THE REVENUE DEPARTMENT IS LIA BLE TO BE DISMISSED, AS THE SAME IS NOT MAINTAINABLE, IN VIEW OF THE LATEST C BDT INSTRUCTION NO.03 OF 2018, DATED 11.07.2018. 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS AP PEAL IS LESS THAN RS.20 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 03 OF 2018, DATED 11 TH JULY, ITA NO.618(ASR)/2015 (A.Y.2007-08) ITO V. LATE SH. ZORA SINGH MANN 2 2018, WHICH IS BINDING ON THE DEPARTMENT, THE DEPART MENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS INSTRUCTION IS A PPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID APPEAL CAN NO T SURVIVE ANY LONGER. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE DEPARTME NT 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 26. 03.2019. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED:26.03.2019 /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) LATE SH. ZORA SINGH MANN, THROUGH LH VERDEV SINGH MA NN, VILL CHAK SUHELEWALA, DIST:- FAZILKA (2) THE ITO, WAR-2(5), ABHOR (3) THE CIT(A)-BATHINDA (4) THE CIT CONCERNED (5) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER