THE INCOME-TAX OFFICER, SRINAGAR vs. M/S. TARIQ ENGINEERING WORKS, KASHMIR

ITA 10/ASR/2014Status: DisposedITAT Amritsar27 March 2019AY 2007-082 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue Department was not maintainable due to the low tax effect. This was in accordance with CBDT Instruction No. 03 of 2018, which is binding on the Department and applicable retrospectively.

What were the facts?

The Revenue Department filed an appeal against an order of the CIT(A). The tax effect involved in the appeal was less than Rs. 20 lacs. The Ld. DR agreed that the tax effect was below the threshold.

What were the issues?

Maintainability of the appeal based on the tax effect threshold stipulated by CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. SANJAY ARORA & SH. N.K.CHOUDHRY

Hearing: 28.03.2019Pronounced: 28.03.2019

PER N.K. CHOUDHRY The instant appeal has been preferred by the Revenue Department against the order dated 09.10.2013 passed by the Ld. CIT(A)-Jammu, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

At the time of hearing, it is seen that the tax effect involved in this appeal of the Revenue Department is less than Rs.20 lacs, hence, the present appeal filed by the Revenue Department is liable to be dismissed, as the same is not maintainable, in view of the latest CBDT Instruction No.03 of 2018, dated 11.07.2018. 3. The Ld. DR also agreed that the tax effect in this appeal is less than Rs.20 lacs. Hence, as per CBDT Instruction No. 03 of 2018, dated 11th July, 2018, which is binding

The order continues below.

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