The Income-tax Officer, Jammu V. Sh. Darshan Kumar S/o. Sh. Sansar Chand, Jammu

ITA 695/ASR/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 8910 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 1 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-01-2016
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 17-11-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K V K SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR (JAMMU CAMP) BEFORE SH. A.D. JAIN, JUDICIAL MEMBER AND SH. T.S. KAPOOR, JUDICIAL MEMBER ITA NO.695(ASR)/2014 ASSESSMENT YEAR:2005-06 PAN: AJRPD8682K INCOME TAX OFFICER, VS. SH. DARSHAN KUMAR WARD 1(1) JAMMU. JAMMU. (APPELLANT) (RESPONDENT) APPELLANT BY:SH. K.V.K. SINGH, DR RESPONDENT BY:SH.JOGINDER SINGH, DR DATE OF HEARING: 02/12/2015 DATE OF PRONOUNCEMENT: 13/01/2016 ORDER PER A.D.JAIN, JM: THIS IS DEPARTMENTS APPEAL FOR THE ASSESSMENT YEA R 2005-06 AGAINST THE ORDER OF THE CIT(A), JAMMU DATED 28.08. 2014. 2. THE REVENUE HAS RAISED AS MANY AS FOUR GROUNDS OF A PPEAL, WHEREIN IT HAS CHALLENGED THE RELIEF GIVEN BY THE L D. CIT(A) ON ACCOUNT OF THE ADDITION MADE BY THE ASSESSING OFFICER. THE CA SE WAS HEARD ON MERITS WHILE THE BENCH WAS RUNNING AT JAMMU CAMP. H OWEVER, WHILE DICTATING THE ORDER, IT WAS OBSERVED THAT THE TAX I NVOLVED IN THE PRESENT APPEAL IS LESS THAN RS.10,00,000/-. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS INSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFOR E, IN OUR CONSIDERED OPINION, THE SAID INSTRUCTION OF CBDT IS BINDING UP ON THE DEPARTMENT AND THE PRESENT APPEAL HAS BEEN FILED CONTRARY TO T HE SAID INSTRUCTION 2 ISSUED BY THE CBDT. ACCORDINGLY, THE APPEAL FILED BY THE REVENUE IS DISMISSED, AS NOT MAINTAINABLE. 5. IN THE RESULT, THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 13/01/20 16 SD/- SD/- (T.S.KAPOOR) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 13/01/2016 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE:SH. DARSHAN KUMAR, JAMMU 2. THE ITO, WARD 1(1), JAMMU. 3. THE CIT(A), JAMMU. 4. THE CIT, JAMMU. 5. THE SR. DR, ITAT, ASR. TRUE COPY BY ORDER