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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.
Before: SH. SANJAY ARORA & SH. N. K. CHOUDHRY
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 180/Asr/2015 Assessment Year: 2010-11
Asstt. Commissioner of Income vs. Dawn Cottage Emporium, Tax, Circle-3, Srinagar Boulward, Sringar [PAN: AABFD 2007M]
(Appellant) (Respondent)
Appellant by : Sh. Charan Dass (D.R.) Respondent by: None Date of Hearing: 07.02.2019 Date of Pronouncement: 07.02.2019 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals), Jammu (‘CIT(A)' for short) dated 05.01.2015, partly allowing the assessee’s appeal contesting his assessment under section 144 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 14.02.2013 for the Assessment Year (AY) 2010-11.
At the outset, it was observed by the Bench that the tax effect of the instant appeal is below Rs. 20 lacs, i.e., the threshold monetary limit applicable for the Revenue’s appeals before the Tribunal u/s. 268A of the Act as per the latest instruction, i.e., No. 3 of 2018, dated 11.07.2018, by the CBDT, so that it is not
2 ITA No.180/Asr/2015 (AY 2010-11) Asstt. CIT v. Dawn Cottage Emporium maintainable. With reference to the grounds of appeal assumed before the tribunal as well as the assessment order, disputing relief allowed to the extent of Rs. 39.08 lacs, it was confirmed by the Bench that the tax-effect is below rupees twenty lakhs.
Section 268A of the Act provides that an appellate authority, including the Appellate Tribunal, shall have regard to the instructions, directions, orders, etc. issued by the Board from time to time fixing monetary limits for the purpose of regulating the filing of appeals by the Revenue before the different appellate authorities, and which shall, while deciding those appeals, have regard to the said limits. The monetary limit fixed per the latest instruction supra for the appeals before the tribunal is Rs. 20 lacs.
Under the circumstances, therefore, the instant appeal, being covered by section 268A read with the applicable instruction cited supra, which is to apply for pending appeals as well, is not maintainable. The Revenue’s appeal is accordingly dismissed in limine as not maintainable. We decide accordingly.
In the result, the Revenue’s appeal is dismissed in limine. Order pronounced in the open court on February 07, 2019 Sd/- Sd/- (N. K. Choudhry) (Sanjay Arora) Judicial Member Accountant Member Date: 07.02.2019 /GP/Sr. Ps. Copy of the order forwarded to: (1) The Appellant: Asstt. Commissioner of Income Tax, Circle-3, Srinagar (2) The Respondent: Dawn Cottage Emporium, Boulward, Sringar (3) The CIT(Appeals), Jammu (4) The CIT concerned True Copy (5) The Sr. DR, I.T.A.T By Order