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

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ITA 403/ASR/2013Status: DisposedITAT Amritsar31 October 2018AY 2008-092 pages
AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that the appeal was not maintainable as the tax effect was below the monetary limit of Rs. 20 lacs prescribed by CBDT instructions for appeals before the Tribunal. Therefore, the appeal was dismissed in limine.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) against an order of the CIT(A) for Assessment Year 2008-09. The tax effect of the appeal was Rs. 6.50 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT due to the tax effect being below the prescribed monetary limit.

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. 403(Asr)/2013 Assessment Year: 2008-09

Asst. CIT, vs. The Hind Samachar Ltd. Circle-III, Jalandhar. 1 & 2 Printing Press Enclave, Near Wazirpur, DTC DEPOT, New Delhi. [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 04.03.2013, partly allowing the assessee’s appeal contesting its assessment u/s. 143(3) of the Income Tax Act, 1961 ('the Act' hereinafter) dated 31.12.2010 for the Assessment Year (AY) 2008-09.

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 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.403/Asr/2013 (AY 2008-09) Asst. CIT v. The Hind Samachar Ltd. maintainable. With reference to the grounds of appeal assumed before us; the same aggregating to Rs. 6.50 lacs, it was confirmed by the Bench that the tax-effect is below 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. 1 & 2 Printing Press Enclave, Near Wazirpur, DTC DEPOT, New Delhi (2) The Asst. CIT, Range-III, Jalandhar (3) The CIT(Appeals), Jalandhar True Copy (4) The CIT concerned (5) The Sr. DR, I.T.A.T By Order

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