The Income Tax Officer, Srinagar V. Smt. Neelofar Dar, New Delhi

ITA 718/ASR/2013

• Counselvise Citation: [2017] 130 COUNSELVISE.COM (IT) 8693 (ITAT-AMRITSAR)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-03-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 22-03-2017
• Assessment Year: 2009-2010
• Appeal Filed On: 09-12-2013
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Tax effect
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH.T.S. KAPOOR, ACCOUNTANT MEMBER AND SH.N.K.CHOUDHRY, JUDICIAL MEMBER I.T.A NO.718(ASR)/2013 ASSESSMENT YEAR:2009-10 INCOME TAX OFFICER, WARD 3(2), SRINAGAR. VS. SMT. NEELOFAR DAR, D/O FAROOQ AHMED DAR, H.4/2DLF PHASE 2 GURGAON NEW DELHI-110017. PAN: (APPELLANT) (RESPONDENT) APPELLANT BY: SH. RAHUL DHAWAN (DR.) RESPONDENT BY: SH. VED JAIN (ADV.) DATE OF HEARING:22.03.2017 DATE OF PRONOUNCEMENT: 22.03.2017 ORDER PER N.K.CHOUDHRY (JM): THIS IS AN APPEAL FILED BY THE DEPARTMENT AGAINST THE ORDER OF LD. CIT(A), JAMMU, DATED 05.09.2013 FOR ASST. YEAR: 2 009-10. 2. AT THE TIME OF HEARING, IT IS SEEN THAT THE TAX EF FECT INVOLVED IN THIS APPEAL OF THE REVENUE IS LESS THAN RS.10 LACS. THE PR ESENT APPEAL FILED BY THE DEPARTMENT IS LIABLE TO BE DISMISSED, AS TH E SAME IS NOT MAINTAINABLE, IN VIEW OF CBDT INSTRUCTION NO.21 OF 20 15, DATED 10.12.2015. 3. THE LD. DR ALSO AGREED THAT THE TAX EFFECT IN THIS APPEAL IS LESS THAN RS.10 LACS. HENCE, AS PER CBDT INSTRUCTION NO. 21 OF 2015, DATED ITA NO .718(ASR)/2013 ASST. YEAR: 2009-10 2 10 TH DEC., 2015, WHICH IS BINDING ON THE DEPARTMENT, THE D EPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL, AS THIS IN STRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE, THE AFORESAID AP PEAL CAN NOT SURVIVE ANY LONGER. ACCORDINGLY, THE APPEAL FILED BY T HE REVENUE IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, THE APPEAL FILED BY THE REVENUES IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE CONCLUSION OF HEARING ORALLY IS PRONOUNCED IN WRITING ON 23.03. 20 17. SD/- SD/- (T. S. KAPOOR) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:22.03.2017. /PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) THE ASSESSEE: (2) THE (3) THE CIT(A), (4) THE CIT, (5) THE SR DR, I.T.A.T., TRUE COPY BY ORDER