THE INCOME TAX OFFICER, AMRITSAR. vs. SH. SURJIT SINGH, AMRITSAR.

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ITA 435/ASR/2016Status: DisposedITAT Amritsar29 October 2018AY 2010-112 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 appeals before the Tribunal.

What were the facts?

The Revenue appealed an ITAT order that allowed the assessee's appeal against an assessment order. The appeal was filed by the Revenue for AY 2010-11.

What were the issues?

The primary issue was whether the Revenue's appeal was maintainable before the Tribunal given the monetary limit stipulated 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-D.R
Hearing: 29.10.2018Pronounced: 29.10.2018

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. 435(Asr)/2016 Assessment Year: 2010-11

Income Tax Officer, vs. Surjit Singh, Ward-5(5), Amritsar 29-D, Guru Amar Dass Avenue, Ajnala Road, Amritsar [PAN:ALNPS 4128D] (Appellant) (Respondent)

Appellant by : Smt. Prabhjot Kaur, CIT-D.R. Respondent by: None Date of Hearing: 29.10.2018 Date of Pronouncement: 29.10.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of Income Tax (Appeals)-2, Amritsar (‘CIT(A)' for short) dated 30.05.2016, 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 28.03.2016 for the Assessment Year (AY) 2010-11.

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; the addition

2 ITA No.435/Asr/2016 (AY 2010-11) ITO v. Surjit Singh, Amritsar disputed by the Revenue being for Rs. 56.25 lacs, as well as the assessment order, assessing the total income at Rs. 57.98 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.

In the result, the Revenue’s appeal is dismissed in limine. 5. Order pronounced in the open court on October 29, 2018

Sd/- Sd/- (N. K. Choudhry) (Sanjay Arora) Judicial Member Accountant Member Date: 29.10.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Surjit Singh, 29-D, Guru Amar Dass Avenue, Ajnala Road, Amritsar (2) The Income Tax Officer, Ward-5(5), Amritsar (3) The CIT(Appeals)-2, Amritsar (4) The CIT concerned (5) The Sr. DR, I.T.A.T True Copy By Order

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