What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue Department was not maintainable. This was based on CBDT Instruction No. 03 of 2018, which stipulates a monetary limit for filing appeals.

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.

What were the issues?

Maintainability of the appeal due to low tax effect, in light of CBDT instructions.

DCIT vs M/S. Lakshmi Enterprises… | ITAT Amritsar 2018

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

For Appellant: Smt. Prabhjot Kaur (Ld. CIT-DR)

Hearing: 31.10.2018Pronounced: 31.10.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.313(Asr)/2010 Assessment Year:2003-04

Dy. CIT, Vs. M/s. Lakshmi Enterprises, Range-III, Jalandhar Pacca Bagh, Jalandhar [PAN:AAAFL 2865Q] (Appellant) (Respondent)

Appellant by: Smt. Prabhjot Kaur (Ld. CIT-DR) Respondent by: None. Date of hearing: 31.10.2018 Date of pronouncement: 31.10.2018 ORDER PER N.K. CHOUDHRY The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 24.03.2010 passed by the Ld. CIT(A)-Jalandhar, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

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.

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,

ITA No.313(Asr)/2010 (A.Y.2003-04) 2 DCIT v. M/s Lakshmi Enterprises, Jalandhar

2018, which is binding on the Department, the Department is precluded from filing the present appeal, as this Instruction is applicable retrospectively. Therefore, the aforesaid appeal can not survive any longer. Accordingly, the appeal filed by the Revenue Department is dismissed as not maintainable.

In the result, the appeal filed by the Revenue Department is dismissed. Order pronounced in the open Court on 31.10.2018.

Sd/- Sd/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31.10.2018 /PK/ Ps. Copy of the order forwarded to: (1) M/s. Lakshmi Enterprises, Pacca Bagh, Jalandhar (2) Dy. CIT, Range-III, Jalandhar (3) The CIT(A)-Jalandhar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs. M/S. LAKSHMI ENTERPRISES, JALANDHAR

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