The Income-tax Officer, Srinagar V. Sh. Showkat Ahmad Gilkar, Srinagar

ITA 685/ASR/2014

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 5067 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 8 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-08-2018
• Assessment Year: 2010-2011
• Appeal Filed On: 12-11-2014
• 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 NO.685(ASR)/2014 ASSESSMENT YEAR:2010-11 INCOME TAX OFFICER, WARD-3(3), SRINAGAR VS. SH. SHOWKAT AHMAD GILKAR, S/O SH. GHULAM QADIR GILKAR, FATEHKADAL, SRINAGAR (J&K) PAN: AJGPG 0768G (APPELLANT) (RESPONDENT) ITA NO.363(ASR)/2016 ASSESSMENT YEAR:2010-11 INCOME TAX OFFICER, WARD-3(3), SRINAGAR VS. SH. SAQIB SHOWKAT, L/H OF SHOWKAT AHMAD GILKAR, FATEHKADAL, SRINAGAR (J&K) PAN: AJGPG 0768G (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DASS (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 06.08.2018 DATE OF PRONOUNCEMENT: 08.08.2018 ORDER PER N.K. CHOUDHRY THE REVENUE DEPARTMENT HAS PREFERRED THE AFORESAID T WO APPEALS AGAINST THE SINGLE ORDER DATED 20.08.2014, PASSED IN A PPEAL NO.28/13-14, BY THE LD. CIT(A)-, JAMMU, U/S 250(6) OF THE I.T. ACT , 1961 (HEREINAFTER CALLED AS THE ACT), ONE AGAINST THE ASSESSEE SH. SHOWKAT AHMAD GILKAR, (SINCE DECEASED) AS ITA NO.685(ASR/2014 FOR ASST. YEAR:201 0-11 AND ITA NO.685 & 363 (ASR)/2014 & 2016 (A.Y.2010-11) ITO V. SHOW KAT AHMAD GILKAR & SAQIB SHOWKAT, SRINAGAR 2 ANOTHER AGAINST SH. SAQIB SHOWKAT, LEGAL HEIR OF SH. SHOWKAT AHMAD GILKAR, AS ITA NO.363(ASR)/2016 FOR ASST. YEAR: 2010- 11. 2. AT THE TIME OF HEARING, IT IS OBSERVED THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IN ITA NO.685(ASR)/2014 OF THE REVENUE DEPART MENT IS LESS THAN RS.20 LACS, HENCE, THIS APPEAL FILED BY THE REVENUE DEPA RTMENT IS LIABLE TO BE DISMISSED, AS THE SAME IS NOT MAINTAINABLE, IN VIEW OF THE LATEST CBDT INSTRUCTION NO.03 OF 2018, DATED 11.07.2018. 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS APP EAL IS LESS THAN RS.20 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 03 OF 2018, DATED 11 TH JULY, 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. AS ITA NO.363(ASR)/2016 FOR ASST. YEAR:2010-11 FILED AGAINST THE SAME ORDER PASSED BY THE LD. CIT(A) WHICH IS NOT IN DISPUTE, HAS ALREADY DISMISSED, HENCE, IN VIEW OF THE SAME IN ITA NO.685(ASR)/ 2014 ALSO STANDS DISMISSED ON BECOMING INFRUCTUOUS. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE REVENUE DEPARTMENT ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 08. 08.2018. SD/- SD/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:08.08.2018 /PK/ PS. ITA NO.685 & 363 (ASR)/2014 & 2016 (A.Y.2010-11) ITO V. SHOW KAT AHMAD GILKAR & SAQIB SHOWKAT, SRINAGAR 3 COPY OF THE ORDER FORWARDED TO: (1) SH. SHOWKAT AHMAD GILKAR, S/O SH. GHULAM QADIR GILKAR, FATEHKADAL, SRINAGAR (2) SH. SAQIB SHOWKAT, L/H OF SHOWKAT AHMAD GILKAR, SRINAGAR (3) THE ITO, WAR-3(3), SRINAGAR (4) THE CIT(A)-JAMMU (5) THE CIT CONCERNED (6) THE SR DR, I.T.A.T., AMRITSAR TRUE COPY BY ORDER DATE INITIAL 1 . DRAFT DICTATED ON PS 2. DRAFT PLACED BEFORE AUTHOR PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/A M 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM/ A M 5. APPROVED DRAFT COMES TO THE SR. PS/PS PS/PS 6. KEPT FOR PRONOUNCEMENT ON PS 7. FILE SENT TO THE BENCH CLERK PS 8. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 9. DATE ON WHICH FILE GOES TO THE AR 10. DATE OF DISPATCH OF ORDER