DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, AMRITSAR vs. M/S SHIVA CONSTRUCTION COMPANY, BATALA

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ITA 257/ASR/2017Status: DisposedITAT Amritsar31 October 2018AY 2013-142 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 Tribunal held that the appeal filed by the Revenue Department was not maintainable due to the low tax effect, as per CBDT Instruction No. 03 of 2018. This instruction is binding on the department and applies retrospectively.

What were the facts?

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 as per CBDT instructions.

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. 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.257(Asr)/2017 Assessment Year:2013-14

Dy. CIT, Vs. M/s. Shiva Construction Company, Circle-2, Amritsar 35-C, Urban Estate, Batala [PAN:ABWFS 1212M] (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 20.02.2017 passed by the Ld. CIT(A)-1, Amritsar u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’).

2.

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.

3.

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.257(Asr)/2017 (A.Y.2013-14) 2 DCIT v. M/s Shiva Construction Company, Batala

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.

4.

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. Shiva Construction Company, 35-C, Urban Estate, Batala (2) Dy. CIT, Circle-2, Amritsar (3) The CIT(A)-1, Amritsar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar

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