What did the Tribunal hold?

The ITAT held that the appeals were not maintainable as per CBDT Circular No. 17/2019 and its clarification. The Revenue Department was granted liberty to seek recall if exceptions applied.

The Revenue Department filed several appeals before the Income Tax Appellate Tribunal (ITAT). The tax effect involved in each individual appeal was below Rs. 50,00,000.

What were the issues?

The primary issue was the maintainability of appeals before the ITAT based on the monetary limit prescribed by CBDT circulars for tax effect.

ITO vs Smt. Sarbjit Kaur, Amritsar | s.250(6) | ITAT Amritsar 2019

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. B. R. BASKARAN & SH. N. K. CHOUDHRY

Hearing: 23.08.2019Pronounced: 23.08.2019

Heard together (8 matters)

I.T.A. No. 140/Asr/2016

I.T.A. No. 342/Asr/2016

I.T.A. No. 418/Asr/2014

I.T.A. No. 415/Asr/2014

I.T.A. No. 112/Asr/2017

I.T.A. No. 765/Asr/2017

I.T.A. No. 140/Asr/2018

I.T.A. No. 194/Asr/2017

Read from the judgment's own cause title. This page is filed under one of them.

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER

I.T.A. No. 140/Asr/2016 Assessment Year: 2011-12

Income Tax Officer vs. Smt. Sarbjit Kaur Ward-4(4), Amritsar W/o Late Sh. Ajit Singh, 32, Sant Avenue, Amritsar [PAN: AOPPK 2200R] (Appellant) (Respondent)

I.T.A. No. 342/Asr/2016 Assessment Year: 2009-10

Income Tax Officer, vs. Sh. Jaswant Singh S/o Darwarna Ward 3 (2), Amritsar Singh, 541-543, Gali No. 2, New Partap Nagar, G. T. Road, Amritsar [PAN: AIZPS 3646P] (Appellant) (Respondent)

I.T.A. No. 418/Asr/2014 Assessment Year: 2006-07

The Income Tax Officer, vs. Sh. Surjit Singh S/o Sh. Gurcharan Ward-II (2) Muktsar Singh, Bariwala, Distt. Muktsar [PAN: ] (Appellant) (Respondent)

I.T.A. No. 415/Asr/2014 Assessment Year: 2006-07

Income Tax Officer, vs. Smt. Paramjit Kaur W/o Sh. Mehar Ward II (2), Muktsar Singh, Bariwala, Distt. Muktsar [PAN: ] (Appellant) (Respondent)

I.T.A. No. 112/Asr/2017 Assessment Year: 2013-14

Deputy Commissioner of vs. M/s Venus Album Co. Pvt. Ltd., Income Tax, Circle-3, Amritsar Four Field, G. T. Road, Amritsar [PAN: AAACV 7220N] (Appellant) (Respondent)

I.T.A. Nos. 352 & 354/Asr/2017 Assessment Years: 2009-10 & 2013-14

The Deputy Commissioner of vs. Sh. Gurpreet Singh, 4140, Income Tax, Central Circle-II, Sector 68, Mohali Jalandhar [PAN: ACLPS 0757P] (Appellant) (Respondent)

I.T.A. No. 765/Asr/2017 Assessment Year: 2014-15

The Income Tax Officer, vs. Sh. Anthony F.R. Madasser, Prop. Ward-II(1), Jalandhar M/s Navjeevan Enterprises, G-12, Guru Gobind Singh Avenue, Jalandhar [PAN: APQPM 9874B] (Appellant) (Respondent)

I.T.A. No. 140/Asr/2018 Assessment Year: 2012-13

Assistant Commissioner of vs. Sh. Ashok Kumar Luthra Income Tax, Circle-II, Amritsar Prop. M/s Luthra Jewellers, Inside Nehru Gate, Batala [PAN: AAVPL 8780H] (Appellant) (Respondent)

I.T.A. No. 194/Asr/2017 Assessment Year: 2009-10

Income Tax Officer, vs. Sh. Baldev Singh, HUF, Ward-4(1), Amritsar Gurudwara Palah Sahib, Opp. Central Jail, Ajnala Road, Amritsar (Pb.) [PAN: AAJHB 1723J] (Appellant) (Respondent)

Appellant by: Sh. Charan Dass (D.R.) Respondents by : S/Sh. P. N. Arora (Adv.) & Satish Bansal (CA), Date of Hearing: 23.08.2019 Date of Pronouncement: 23.08.2019

ORDER Per Bench: The Revenue Department has preferred the captioned appeals against the orders impugned herein passed by the Ld. CIT(A) in the captioned matter u/s 250(6) of the Act, 1961 (hereinafter called as the ‘Act’).

At the outset it is observed that tax effect involved in the appeals under consideration individually is not more than 50 lacs, hence the instant appeals are liable to be dismissed as not maintainable, in view of the latest CBDT Circular No.17/2019, dated 08.08.2019 whereby the Revenue Department is precluded from filing the appeals(s)before appellate tribunal against the order (s) of CIT(A), in which the tax effect does not exceed Rs. 50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPS/Appeals/Cross Objections/References.

However the liberty is granted to the Revenue Department to seek recall of the order, in case it realize that the captioned appeal falls within the exception as prescribed in Circular No.03/2018 (supra) and/or having involved the tax effect more than Rs. 50 lacs.

In the result, the appeals under consideration filed by the Revenue Department stands dismissed as withdrawn.

Order pronounced in the open court on August 23, 2019 Sd/- Sd/- (N. K. Choudhry) (B. R. Baskaran) Judicial Member Accountant Member Date: 23.08.2019 /GP/Sr. Ps. Copy of the order forwarded to: (1) The Appellants: (2) The Respondents: (3) The CIT(Appeals) True Copy (4) The CIT concerned (5) The Sr. DR, I.T.A.T By Order

THE INCOME TAX OFFICER, AMRITSAR. vs. SMT. SARBJIT KAUR, AMRITSAR.

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