DCIT, Patiala V. M/s Motia Construction Ltd., Zirakpur

ITA 918/CHANDI/2017

• Counselvise Citation: [2018] 118 COUNSELVISE.COM (IT) 8969 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-12-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJIT SINGH
• Keywords: Tax effect

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BEN CH B, CHANDIGARH , ! . .., # $, %& BEFORE: SH. SANJAY GARG, JM & DR. B.R.R. KUMAR, AM ./ ITA NO. 918/CHD/2017 / ASSESSMENT YEARS : 2004-05 THE DCIT CENTRAL CIRCLE PATIALA M/S MOTIA CONSTRUCTION LTD. CHD-DELHI HIGHWAY NEAR LIGHT , ZIRAKPUR ./ PAN NO: AADCM6576B / APPELLANT / RESPONDENT ! ' / ASSESSEE BY : SHRI. SUDHIR SEHGAL # ! ' / REVENUE BY : SHRI. MANJIT SINGH $ % ! &/ DATE OF HEARING : 26/11/2018 '()* ! &/ DATE OF PRONOUNCEMENT : 10/12/2018 %'/ ORDER PER DR. B.R.R. KUMAR, A.M: THE PRESENT APPEAL HAS BEEN FILED BY THE REVENUE AG AINST THE ORDER OF THE LD. CIT(A)-5, LUDHIANA DT. 28/03/2017. 2. ACCORDING TO CIRCULAR NO. 03/2018 DATED 11/07/20 18, THE CBDT IN SUPERSESSION OF EARLIER INSTRUCTIONS HAS DIRECTED T HAT DEPARTMENTS APPEALS BEFORE ITAT SHALL NOT BE FILED IN CASES WHERE THE T AX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS. 20 LACS. THE TAX WILL NOT IN CLUDE ANY INTEREST THEREON. IT IS FURTHER CLARIFIED THAT IF IN THE CASE OF AN ASSESSE E, DISPUTED ISSUES ARISE IN MORE THAN ONE ASSESSMENT YEAR, APPEAL CAN BE FILED IN RE SPECT OF SUCH ASSESSMENT YEAR OR YEARS IN WHICH THE TAX EFFECT IN RESPECT OF DISPUTED ISSUES EXCEEDS THE MONETARY LIMIT SO SPECIFIED. 3. ADMITTEDLY, IN THE DEPARTMENTAL APPEAL, THE TAX EFFECT IS LESS THAN RS. 20 LACS, THEREFORE, DEPARTMENTAL APPEAL IS NOT MAINTAI NABLE. THE LD. DR COULD NOT BRING TO OUR NOTICE ANY EXCEPTIONS MENTIONED IN THE SAID CIRCULAR. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE REVENUE IS DISMISSED. SD/- SD/- . .., # $, (SANJAY GARG ) ( DR. B.R.R . KUMAR) / JUDICIAL MEMBER %& / ACCOUNTANT MEMBER DATE: 10/12/2018 AG COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT, 2. THE RESPONDENT , 3. CIT, 4. T HE CIT(A), 5. DR, ITAT, CHANDIGARH, 6. GUARD FILE