INCOME TAX OFFICER (EXAMPTIONS), JALANDHAR vs. KMV COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

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ITA 550/ASR/2017Status: DisposedITAT Amritsar22 November 2018AY 2014-152 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Revenue Department submitted an application to withdraw the appeals due to low tax effect, as per CBDT circulars. The Tribunal allowed the withdrawal application.

What were the facts?

The Revenue Department filed appeals against the orders of the CIT(A) for assessment years 2013-14 and 2014-15. The appeals were filed against KMV Collegiate Sr. Sec. School.

What were the issues?

Whether the appeals filed by the Revenue Department should be withdrawn due to low tax effect.

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. N.K.SAINI & SH. N.K.CHOUDHRY

For Appellant: Smt. Parwinder Kaur (Ld. CIT-DR)
Hearing: 29.11.2018Pronounced: 29.11.2018

PER N.K. CHOUDHRY,(JM) The instant appeals have been filed by the Revenue Department, on feeling aggrieved against the orders dated 16.05.2017 & 14.06.2017 passed by the Ld. CIT(A)-Jalandhar, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

At the outset, it is brought to our notice that the Revenue/Department has submitted an application for withdrawing the said appeals as per CBDT Circular No.03 of 2018, dated 11.07.2018 as amended by Circular dated 20.08.2018 being a low tax effect case. Therefore, the appeal is dismissed as withdrawn.

ITA Nos.549 & 550(Asr)/2017 2 (A.Ys.2013-14 & 2014-15) ITO(E) v. KMV Collegiate Sr. Sec. School, Jal.

3.

In the result, the appeals filed by the Revenue Department stands dismissed. Order pronounced in the open Court on 29.11.2018. Sd/- Sd/- (N.K.SAINI) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.11.2018 /PK/Ps. Copy of the order forwarded to: (1) KMV Collegiate Sr. Sec. School, KMV Campus, Tanda Road, Jalandhar (2) The ITO (Exemptions), Ward Jalandhar. (3) The CIT(A), Jalandhar. (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar

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