INCOME TAX OFFICER, WARD - 2(1), JAMMU vs. SH. BADRI NATH LUTHRA, JAMMU

PDF · subscribers
ITA 572/ASR/2017Status: DisposedITAT Amritsar14 May 2019AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the Revenue's appeal. It was held that the appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT circular for filing appeals.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A). The assessee's representative pointed out that the tax effect of the appeal was below Rs. 20 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: Sh. N. S. Saini & Sh. N. K. Choudhry

Hearing: 14.05.2019Pronounced: 14.05.2019

Per N. S. Saini, Accountant Member:

This is an appeal filed by the Revenue against the order of Commissioner of Income Tax(Appeals), J&K, Jammu dated 21.02.2017.

2.

At the outset, the Authorized Representative of the assessee has filed a computation of tax payable on the amount of relief granted to the assessee by the Commissioner of Income Tax(Appeals) against which the Revenue is in appeal and pointed out from this computation that the tax effect in the appeal was Rs.19,94,961 which is below Rs.20 lacs. Therefore, the appeal of the revenue is not maintainable.

ITA No. 572/Asr./2017 2 Badri Nath Luthra 3. The Departmental Representative could not controvert the submissions of the Authorized Representative of the assessee.

4.

Therefore, we dismiss the appeal of the Revenue as the tax effect in this appeal is below Rs.20 lacs and in view of Circular No.3/2018 dated 11.7.2018 issued by the CBDT, the Revenue could not have filed appeal to the Tribunal. Thus, the appeal of the Revenue is dismissed.

5.

In the result, the appeal of the Revenue is dismissed. (Order Pronounced in the Court on14th day of May 2019 at Amritsar)

Sd/- Sd/- (N. K. Choudhry) (N. S. Saini) Judicial Member Accountant Member

Dated: 14/05/2019 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR

Recent GST High Court judgments

Search GST case law →