INCOME TAX OFFICER, WARD 2(1), AMRITSAR. vs. SH. GAGANDEEP SINGH, AMRITSAR.

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ITA 596/ASR/2017Status: DisposedITAT Amritsar31 July 2018AY 2008-092 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. The instruction was applicable 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. The Ld. DR agreed that the tax effect was below the threshold.

What were the issues?

Whether an appeal filed by the Revenue Department is maintainable when the tax effect is below the threshold prescribed by 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

Hearing: 31.07.2018Pronounced: 31.07.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.596(Asr)/2017 Assessment Year:2008-09

Income Tax Officer, Vs. Sh. Gagandeep Singh, Ward-2(1), Amritsar S/o Sh. Darshan Singh Prop. M/s. Raja & Co.68, Railway Link Road, Amritsar

PAN:ABSPS 9465Q (Appellant) (Respondent)

Appellant by: Sh. Gautam Deb (Ld. DR) Respondent by: Sh. P.N. Arora (Ld. Adv.) Date of hearing: 31.07.2018 Date of pronouncement: 31.07.2018 ORDER PER N.K. CHOUDHRY The instant appeal has been filed by the Revenue Department, on feeling aggrieved against the order dated 23.06.2017 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.

ITA No.596 (Asr)/2017 (A.Y.2008-09) 2 ITO vs. Sh. Gagandeep Singh, Amritsar

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, 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 31.07.2018.

Sd/- Sd/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:31.07.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Gagandeep Singh, S/o Sh. Darshan Singh Prop. M/s. Raja & Co.68, Railway Link Road, Amritsar (2) The ITO, War-2(1), Amritsar (3) The CIT(A)-1, Amritsar (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar

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