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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: Sh. N. S. Saini & Sh. N. K. Choudhry
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.
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.
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.
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