THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs. SH. SUKHBIR SINGH BADAL, DISTT. MUKTSAR.

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ITA 437/ASR/2013Status: DisposedITAT Amritsar30 October 2018AY 2002-032 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the tax effect being below the prescribed monetary limit as per Section 268A of the Income Tax Act and the relevant CBDT instructions.

What were the facts?

The Revenue filed an appeal against an order that partly allowed the assessee's appeal. The tax effect of the Revenue's appeal was below the monetary limit prescribed by CBDT instructions for filing appeals before the Tribunal.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal when the tax effect is below the monetary limit specified 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: 30.10.2018Pronounced: 30.10.2018

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. 437(Asr)/2013 Assessment Year: 2002-03

The Asst. CIT, vs. Sukhbir Singh Badal, Circle-II, Bathinda. VPO:- Badal, Distt. Muktsar. [PAN:ABSPB 1568P] (Appellant) (Respondent)

Appellant by : Smt. Prabhjot Kaur, CIT-DR Respondent by: None Date of Hearing: 30.10.2018 Date of Pronouncement: 30.10.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-Bathinda (‘CIT(A)' for short) dated 07.03.2013, partly allowing the assessee’s appeal contesting his assessment order u/s. 143(3) r/w s.147 of the Income Tax Act, 1961 ('the Act' hereinafter) dated 31.12.2009 for the Assessment Year (AY) 2002-03.

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 maintainable. With reference to the grounds of appeal assumed before us as well as

2 ITA No.437/Asr/2013 (AY 2002-03) Asst. CIT v. Sukhbir Singh Badal the assessment order, assessing the total income at Rs. 58.62 lacs by making additions for Rs. 52 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 30, 2018

Sd/- Sd/- (N. K. Choudhry) (Sanjay Arora) Judicial Member Accountant Member Date: 30.10.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sukhbir Singh Badal, VPO:- Badal, Distt. Muktsar. (2) The Asst. CIT, Circle-II, Bathinda. (3) The CIT(Appeals), Bathinda (4) The CIT concerned True Copy (5) The Sr. DR, I.T.A.T By Order

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