DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA V. SHRI. DHARAM PAL GOYAL , BATHINDA

ITA 798/ASR/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 3865 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 7 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-08-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-08-2019
• Assessment Year: 2009-2010
• Appeal Filed On: 29-12-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBU NAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B.R. BASKARAN, ACCOUNTANT MEMBER AN D SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA NOS.798 & 799/ASR/2017 ASSESSMENT YEARS:2009-10 & 2010-11 DY. CIT, CIRCLE-I, BATHINDA VS. SH. DHARAM PAL GOYAL C/O M/S. DMR BUILDERS PVT. LTD. BATHINDA [PAN:ADUPG 2351D] (APPELLANT) (RESPONDENT) ITA NOS.281 & 113/ASR/2014 ASSESSMENT YEAR:2006-07 & 2003-04 INCOME TAX OFFICER WARD-1(2), AMRITSAR VS. M/S. RAM SARAN DASS KISHORI LAL CHARITABLE TRUST 48, GANDHI BAZAR, AMRITSAR [PAN:AAATR 0783P] (APPELLANT) (RESPONDENT) ITA NO.234/ASR/2019 ASSESSMENT YEAR:2015-16 INCOME TAX OFFICER WARD-4(3), JALANDHAR VS. SH. MOHINDER SINGH L/H OF SH. KAMALDEEP SINGH H. NO.34, H.B. NO.228, KUKAR PIND, JALANDHAR [PAN:CSYPS 8348R] (APPELLANT) (RESPONDENT) ITA NO.562/ASR/2018 ASSESSMENT YEAR:2014-15 INCOME TAX OFFICER WARD-6(1), PATHANKOT VS. THE GANPATI CEMENT SICOP INDUSTRIAL AREA, KATHUA J&K H.O. PATHANKOT. [PAN:AAFFG 4538G] (APPELLANT) (RESPONDENT) 2 ITA NO.24/ASR/2019 ASSESSMENT YEAR:2012-13 ASST.CIT CIRCLE MOGA, MOGA VS. THE RASULPUR CO-OP. AGRICULTURE SERVICE SOCIETY LTD. VPO RASULPUR TEHSIL JAGRAON DISTT. LUDHIANA [PAN:AAAAT 4717A] (APPELLANT) (RESPONDENT) ITA NOS.68 & 214/ASR/2019 ASSESSMENT YEAR:2011-12 INCOME TAX OFFICER WARD-1(5), MANSA VS. SH. GURCHARAN SINGH S/O SH. HAKAM SINGH VILLAGE-PILSHIAN, DISTT. MANSA [PAN:BAFPS 9180K] (APPELLANT) (RESPONDENT) ITA NO.171/ASR/2019 ASSESSMENT YEAR:2012-13 INCOME TAX OFFICER WARD-1(1), BATHINDA VS. M/S INDIAN TRACTOR CO. ITI CHOWK, MANSA ROAD BATHINDA [PAN:AACF1 0044E] (APPELLANT) (RESPONDENT) APPELLANT BY: SH. CHARAN DA SS (LD. DR) RESPONDENT BY: NONE DATE OF HEARING: 23.08.2019 DATE OF PRONOUNCEMENT: 23.08.2019 ORDER PER BENCH: THE REVENUE DEPARTMENT HAS PREFERRED THE CAPTIONED AP PEALS AGAINST THE ORDERS IMPUGNED HEREIN PASSED BY THE LD. C IT(A) IN THE 3 CAPTIONED MATTER U/S 250(6) OF THE ACT, 1961 (HEREINAF TER CALLED AS THE ACT). 2. AT THE OUTSET IT IS OBSERVED THAT TAX EFFECT INVOLVED IN THE APPEALS UNDER CONSIDERATION INDIVIDUALLY IS NOT MORE TH AN 50 LACS, HENCE THE INSTANT APPEALS ARE LIABLE TO BE DISMISSED AS N OT MAINTAINABLE, IN VIEW OF THE LATEST CBDT CIRCULAR NO. 17/2019, DATED 08.08.2019 WHEREBY THE REVENUE DEPARTMENT IS PRECLUD ED FROM FILING THE APPEALS(S) BEFORE APPELLATE TRIBUNAL AGAINST THE ORDER (S) OF CIT(A), IN WHICH THE TAX EFFECT DOES NOT EXCEED RS. 50,0 0,000/- AS SPECIFIED IN THE CIRCULAR AND THE CBDT CLARIFICATION D ATED 20 TH AUGUST 2019 WHEREBY IT IS CLARIFIED THAT REVISED MONETARY LI MITS SO MENTIONED IN THE CIRCULAR 17/2019 IS APPLICABLE TO ALL PENDING SLPS/APPEALS/CROSS OBJECTIONS/REFERENCES. 3. HOWEVER THE LIBERTY IS GRANTED TO THE REVENUE DEPAR TMENT TO SEEK RECALL OF THE ORDER, IN CASE IT REALIZE THAT THE CAPTIO NED APPEAL FALLS WITHIN THE EXCEPTION AS PRESCRIBED IN CIRCULAR NO.03/201 8 (SUPRA) AND/OR HAVING INVOLVED THE TAX EFFECT MORE THAN RS. 5 0 LACS. 4. IN THE RESULT, THE APPEALS UNDER CONSIDERATION FILED BY THE REVENUE DEPARTMENT STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 23/0 8/2019. SD/- SD/- (B.R.BASKARAN) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JU DICIAL MEMBER DATED: 23/08/2018 /PK/ PS. 4 COPY FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THEN CIT(APPEALS) 5. SR DR, I.T.A.T. AMRITSAR 6. GUARD FILE TRUE COPY BY ORDER