INCOME TAX OFFICER, DASUYA V. SHRI GURJIT SINGH S/O SHRI HARCHARAN SINGH, HOSHIARPUR

ITA 764/ASR/2017

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 7678 (ITAT-AMRITSAR)
• Duration Of Justice: 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-07-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 26-07-2018
• Assessment Year: 2009-2010
• Appeal Filed On: 19-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A N MISHRA
• Section: 143(3); 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. NO. 764(ASR)/2017 ASSESSMENT YEAR: 2009-10 INCOME TAX OFFICER, DASUYA VS. SH. GURJIT SINGH, S/O SH. HARCHARAN SINGH, VILLAGE GANGIAN, TEHSIL DASUYA, DISTT. HOSHIARPUR [PAN: AXGPS 9388A] (APPELLANT) (RESPONDENT) APPELLANT BY : SH. A.N.MISHRA (DR) RESPONDENT BY: NONE DATE OF HEARING: 26.07.2018 DATE OF PRONOUNCEMENT: 26.07.2018 ORDER PER SANJAY ARORA, AM: THIS IS AN APPEAL BY THE REVENUE AGITATING THE ORDE R DATED 06.10.2017 BY THE COMMISSIONER OF INCOME TAX (APPEALS)-1, JALANDH AR (CIT(A) FOR SHORT), ALLOWING THE ASSESSEES APPEAL CONTESTING HIS ASSES SMENT U/S. 143(3) R/W S. 147 OF THE INCOME TAX ACT, 1961 (THE ACT HEREINAFTER) DA TED 09.L2.2016 FOR ASSESSMENT YEAR (AY) 2009-10. 2. NONE APPEARED FOR AND ON BEHALF OF THE ASSESSEE- RESPONDENT WHEN THE APPEAL WAS CALLED OUT FOR THE HEARING. HOWEVER, THE ASSESS EE HAS, CITING CIRCULAR NO.3 OF 2018 DATED 11.07.2018, ISSUED BY THE CBDT, NEW DELH I, CLAIMED THAT THE TAX ITA NO.764(ASR)/2017 (AY 2009-10) ITO V . SH. GURJIT SINGH, HOSHIARPUR 2 EFFECT OF THE REVENUES APPEAL IS BELOW RS.20 LACS, AND THAT, THEREFORE, THE INSTANT APPEAL IS NOT MAINTAINABLE U/S 268A OF THE ACT. 3. THE ASSESSEES CONTENTION IS, ON A PERUSAL OF TH E RECORD, FOUND TO BE CORRECT; THE TOTAL TAX PAYABLE PURSUANT TO ASSESSMENT, AS WO RKED OUT BY THE ASSESSING OFFICER HIMSELF AT THE LAST PAGE OF THE ASSESSMENT ORDER, BEING AT RS.11.42 LACS. THE LD. DEPARTMENTAL REPRESENTATIVE (DR), ON THIS BEING PUT TO HIM, WOULD ALSO CONCEDE TO THIS BEING THE FACTUAL POSITION. UNDER T HE CIRCUMSTANCES, THE REVENUES INSTANT APPEAL IS BEING DISMISSED IN LIMINE AS NOT MAINTAINABLE IN VIEW OF SEC. 268A OF THE ACT. I DECIDED ACCORDINGLY. 4. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED IN LIMINE. ORDER PRONOUNCED IN THE OPEN COURT ON JULY 26, 2018 (SANJAY ARORA) ACCOUNTANT MEMBER DATE: 26/7/2018 PK/ PS. COPY OF THE ORDER FORWARDED TO: (1) SH. GURJIT SINGH, S/O SH. HARCHARAN SINGH, VILLAGE GANGIAN, TEHSIL DASUYA, DISTT. HOSHIARPUR (2) THE ITO, DASUYA (3) THE CIT(A)-JALANDHAR (4) THE CIT/CCIT, CONCERNED (5) THE SR. DR, I.T.A.T. TRUE COPY BY ORDER