THE DY. COMMISSIONER OF INCOME-TAX, JALANDHAR vs. M/S. THE HIND SAMACHAR LTD, JALANDHAR

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ITA 258/ASR/2012Status: DisposedITAT Amritsar31 October 2018AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as the tax effect was below the monetary limit prescribed by CBDT instructions for filing appeals before the Tribunal. The appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) which partly allowed the assessee's appeal. The appeal concerned assessment year 2007-08 and disputed disallowances of Rs. 9.50 lacs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the monetary limit prescribed by CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR.

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

For Appellant: Smt. Prabhjot Kaur, 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 I.T.A. No. 258(Asr)/2012 Assessment Year: 2007-08

Dy. CIT, vs. M/s. The Hind Samachar Ltd. Range-III, Jalandhar. Civil Lines, Jalandhar (Group B) M/s The Hind Samachar Ltd. 2, Printing Press Enclave, New Wazirpur, New Delhi (Group A) [PAN:AAACT 5137G] (Appellant) (Respondent)

Appellant by : Smt. Prabhjot Kaur, CIT- DR Respondent by: None Date of Hearing: 31.10.2018 Date of Pronouncement: 31.10.2018

ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals), Jalandhar (‘CIT(A)' for short) dated 29.03.2012, partly allowing the assessee’s appeal contesting its assessment order u/s. 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 14.01.2011 for the Assessment Year (AY) 2007-08.

2.

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

2 ITA No.258/Asr/2012 (AY 2007-08) Dy. CIT v. The Hind Samachar Ltd. 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 maintainable. With reference to the grounds of appeal assumed before us; the same disputing disallowances aggregating to Rs. 9.50 lacs, it was confirmed by the Bench that the tax-effect is below rupees twenty lakhs.

3.

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.

4.

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.

5.

In the result, the Revenue’s appeal is dismissed in limine. Order pronounced in the open court on October 31, 2018

Sd/- Sd/- (N. K. Choudhry) (Sanjay Arora) Judicial Member Accountant Member Date: 31.10.2018 /PK/ Ps. Copy of the order forwarded to: (1) M/s. The Hind Samachar Ltd. Civil Lines, Jalandhar (Group B)/The Hind Samachar Ltd. 2, Printing Press Enclave, New Wazirpur, New Delhi (Group A)

3 ITA No.258/Asr/2012 (AY 2007-08) Dy. CIT v. The Hind Samachar Ltd. (2) The Dy. CIT, Range-III, Jalandhar (3) The CIT(Appeals), Jalandhar (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy

By Order

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