The Income Tax Officer, Ward - 6(3), Pathankot V. Sh. Sakun Aggarwal, Pathankot

ITA 670/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3869 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 10 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2019
• Assessment Year: 2010-2011
• Appeal Filed On: 17-10-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. NO. 620/ASR/2017 A SSESSMENT YEAR: 2009-10 THE INCOME TAX OFFICER, WARD-3(4), JALANDHAR VS. SMT. GURJEET KAUR, W/O SH. KULWANT SINGH, 1-ATWAL HOUSE, CANTT ROAD, JALANDHAR [PAN: AIKPK 9383L] (APPELLANT) (RESPONDENT) I.T.A. NO. 635/ASR/2015 A SSESSMENT YEAR: 2011-12 THE INCOME TAX OFFICER (EXEMPTIONS),WARD JALANDHAR VS. AJIT EDUCATIONAL & WELFARE SOCIETY, PATIALA ROAD, AJIT NAGAR, SANGRUR [PAN: AACTA 5901A] (APPELLANT) (RESPONDENT) I.T.A. NO. 670/ASR/2017 A SSESSMENT YEAR: 2010-11 INCOME TAX OFFICER, WARD-6(3), PATHANKOT VS. SH. SAKUN AGGARWAL, GARDEN COLONY, MISSION ROAD, PATHANKOT [PAN: AHPPA 7621P] (APPELLANT) (RESPONDENT) 2 C.O. NO. 03/ASR/2018 (ARISING OUT OF ITA NO. 670/ASR/2017) ASSESSMENT YEAR: 2010-11 SH. SAKUN AGGARWAL, GARDEN COLONY, MISSION ROAD, PATHANKOT [PAN: AHPPA 7621P] VS. INCOME TAX OFFICER, WARD-6(3), PATHANKOT (CROSS OBECTOR) (RESPONDENT) ASSESSEE BY : SH. SURINDER MAHAJAN (C .A.) REVENUE BY : SH. CHARAN DASS (D.R.) DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER BENCH: THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED APPEALS AGAINST THE ORDERS IMPUGNED HEREIN PASSED BY THE LD. CIT(A) IN THE CAPTIONED MATTER U/S 250(6) OF THE ACT, 1961 (HEREINAFTER CALLED AS THE ACT). THE ASSESSEE HAS ALSO FILED CROSS OBJECTION. 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INV OLVED IN THE APPEALS UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE THAN 50 LACS , HENCE THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO.17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DE PARTMENT IS PRECLUDED FROM FILING THE APPEALS(S)BEFORE APPELLATE TRIBUNAL AGAI NST THE ORDER (S) OF CIT(A), IN WHICH THE TAX EFFECT DOES NOT EXCEED RS. 50,00,000/ - AS SPECIFIED IN THE CIRCULAR AND THE CBDT CLARIFICATION DATED 20 TH AUGUST 2019 WHEREBY IT IS CLARIFIED THAT 3 REVISED MONETARY LIMITS SO MENTIONED IN THE CIRCULA R 17/2019 IS APPLICABLE TO ALL PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. 3. HOWEVER THE LIBERTY IS GRANTED TO THE REVENUE DEPAR TMENT TO SEEK RECALL OF THE ORDER, IN CASE IT REALIZE THAT THE CAPTIONED AP PEAL FALLS WITHIN THE EXCEPTION AS PRESCRIBED IN CIRCULAR NO.03/2018 (SUPRA) AND/OR HA VING INVOLVED THE TAX EFFECT MORE THAN RS. 50 LACS. 4. THE ASSESSEE NAME SH. SAKUN AGGARWAL HAS FILED A CROSS OBJECTION URGING SETTING LEGAL ISSUES SINCE WE HAVE DISMISSED THE AP PEAL OF THE REVENUE, THE LEGAL ISSUES ARE URGED BY THE ASSESSEE WOULD BE ACADEMIC IN NATURE AND HENCE WE DECLINE TO ADJUDICATE THEM. 5. IN THE RESULT, THE APPEALS OF THE REVENUE AND TH E CROSS OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 23, 2019 SD/- SD/- (N. K. CHOUDHRY) (B. R. BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.08.2019 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: (2) THE RESPONDENT: (3) THE CIT(APPEALS) (4) THE CIT CONCERNED (5) THE SR. DR, I.T.A.T TRUE COPY BY ORDER