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. Consequently, the Cross Objection filed by the assessee also became infructuous.

The Revenue Department filed an appeal against an order of the CIT(A). The assessee also filed a Cross Objection. The tax effect in the appeal was less than Rs. 20 lacs.

What were the issues?

Maintainability of the Revenue's appeal due to low tax effect and the consequential dismissal of the assessee's Cross Objection.

ITO vs M/S Tridev Hotels Pvt. Ltd, Katra | ITAT Amritsar 2018

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

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

Hearing: 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 ITA No.631(Asr)/2016 Assessment Year:2010-11

Income Tax Officer, Vs. M/s Tridev Hotels Pvt. Ltd., Ward-2(5), Katra Near Bus Stand, Katra [PAN:AAACT 5880G] (Appellant) (Respondent)

Cross Objection No.12(Asr)/2017 (arising out of ITA No.631(Asr)/2016) Assessment Year:2010-11

M/s Tridev Hotels Pvt. Ltd., Vs. Dy. CIT, Near Bus Stand, Katra Circle-2, Jammu [PAN:AAACT 5880G] (Cross Objector) (Respondent)

Appellant by: Sh. Charan Dass (Ld. D.R) Respondent by: Sh. P.N.Arora (Ld. Adv.)

Date of hearing: 29.10.2018 Date of pronouncement: 29 .10.2018 ORDER PER N.K. CHOUDHRY The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 23.06.2016 passed by the Ld. CIT(A)-Jammu, u/s 250(6) of the I.T. Act, 1961 (hereinafter called as ‘the Act’), wherein the assessee has also filed the Cross Objection.

ITA No.631(Asr)/2016 (A.Y.2010-11) 2 C.O. No.12(Asr)/2017 ITO v. M/s. Tridev Hotels Pvt. Ltd., Katra

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.

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, 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.

Since, we have dismissed the appeal of the Revenue as not maintainable, therefore, the Cross Objection filed by the assessee has become infructous and therefore, same is also dismissed.

In the result, the appeal filed by the Revenue Department as well as Cross Objections filed by the assessee are dismissed. Order pronounced in the open Court on 29.10.2018.

Sd/- Sd/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29.10.2018 /PK/ Ps. Copy of the order forwarded to: (1) M/s Tridev Hotels Pvt. Ltd., Near Bus Stand, Katra (2) Income Tax Officer, Ward-2(5), Katra (3) The CIT(A), Jammu (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar True copy By order

THE INCOME TAX OFFICER, KATRA. vs. M/S TRIDEV HOTELS PVT. LTD, KATRA.

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