The Assisatant Commissioenr of Income-tax, Hoshiarpur V. Sh. Maninder Singh Cheema, Hoshiarpur

ITA 720/ASR/2013

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 1442 (ITAT-AMRITSAR)
• Duration Of Justice: 4 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 10-12-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I. T. A. NO. 720/(ASR)/2013 ASSES SMENT YEAR: 2008-09 ASSTT. COMMISSIONER OF INCOME TAX, HOSHIARPUR CIRCLE, HOSHIARPUR VS. MANINDER SINGH CHEEMA, H. NO. 298, ST. NO. 20, GURU NANAK NAGAR, HOSHIARPUR [PAN: AEYPC 4778B] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. CHARAN DASS (D.R.) RESPONDENT BY: SH. SURINDER MAHAJAN (C.A.) DATE OF HEARING: 20.08.2018 DATE OF PRONOUNCEMENT: 23.08.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE ARISING OUT OF THE ORDER BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, LUDHIANA ( CIT(A) FOR SHORT) DATED 10.09.2013, ALLOWING THE ASSESSEES APPEAL CONTESTI NG HIS ASSESSMENT U/S. 143(3) OF THE INCOME TAX ACT, 1961 ('THE ACT' HEREINAFTER) DA TED 29.12.2010 FOR THE ASSESSMENT YEAR (AY) 2008-09. 2. AT THE OUTSET, IT WAS MENTIONED BY THE ASSESSEE- RESPONDENT, THROUGH HIS COUNSEL, SH. SURINDER MAHAJAN, CA THAT THE TAX EFFE CT OF THE INSTANT APPEAL BY THE REVENUE IS BELOW RS. 20 LACS, I.E., THE THRESHOLD M ONETARY LIMIT APPLICABLE FOR THE REVENUES APPEALS BEFORE THE TRIBUNAL U/S. 268A OF THE ACT AS PER THE LATEST INSTRUCTION, I.E., NO. 3 OF 2018, DATED 11.07.2018, BY THE CBDT, SO THAT IT IS NOT ITA NO. 720/ASR/2013 (AY 2008-09) ASSTT. CIT V. MANINDER SINGH CHEEMA 2 MAINTAINABLE. WITH REFERENCE TO THE GROUNDS OF APPE AL ASSUMED BEFORE US AS WELL AS THE ASSESSMENT ORDER, IT WAS CONFIRMED BY THE BENCH THAT THE ADDITIONS BEING AGITATED ARE FOR A TOTAL OF RS. 51.42 LACS, ENTAILI NG A TAX-EFFECT TO THE TUNE OF RS. 18 LACS. 3. SECTION 268A OF THE ACT PROVIDES THAT AN APPELLA TE AUTHORITY, INCLUDING THE APPELLATE TRIBUNAL, SHALL HAVE REGARD TO THE INSTRU CTIONS, DIRECTIONS, ORDERS, ETC. ISSUED BY THE BOARD FROM TIME TO TIME FIXING MONETA RY LIMITS FOR THE PURPOSE OF REGULATING THE FILING OF APPEALS BY THE REVENUE BEF ORE THE DIFFERENT APPELLATE AUTHORITIES, AND WHICH SHALL, WHILE DECIDING THOSE APPEALS, HAVE REGARD TO THE SAID LIMITS. THE MONETARY LIMIT FIXED PER THE LATEST INS TRUCTION SUPRA FOR THE APPEALS BEFORE THE TRIBUNAL IS RS. 20 LACS. 4. UNDER THE CIRCUMSTANCES, THEREFORE, THE INSTANT APPEAL, BEING COVERED BY SECTION 268A READ WITH THE APPLICABLE INSTRUCTION C ITED SUPRA, WHICH IS TO APPLY FOR PENDING APPEALS AS WELL, IS NOT MAINTAINABLE. THE R EVENUES APPEAL IS ACCORDINGLY DISMISSED IN LIMINE AS NOT MAINTAINABLE. WE DECIDE ACCORDINGLY. 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE . ORDER PRONOUNCED IN THE OPEN COURT ON AUGUST 23, 20 18 SD/- SD/- (N. K. CHOUDHRY) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 23.08.2018 /GP/SR. PS. COPY OF THE ORDER FORWARDED TO: (1) THE APPELLANT: ASSTT. COMMISSIONER OF INCOM E TAX, HOSHIARPUR CIRCLE, HOSHIARPUR (2) THE RESPONDENT: MANINDER SINGH CHEEMA, H. N O. 298, ST. NO. 20, GURU NANAK NAGAR, HOSHIARPUR (3) THE CIT(APPEALS)-1, LUDHIANA TRUE COPY (4) THE CIT CONCERNED BY ORDER (5) THE SR. DR, I.T.A.T