THE DEPUTY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-II, JALANDHAR vs. SH. ASHWANI GANDHI, NAWANSHAHR

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ITA 415/ASR/2017Status: DisposedITAT Amritsar30 July 2018AY 2009-102 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 appeals filed by the Revenue Department were not maintainable due to the low tax effect, as per CBDT Instruction No. 03 of 2018. The Ld. DR also agreed with this position.

What were the facts?

The Revenue Department filed three appeals against the orders of the CIT(A). The tax effect involved in these appeals was less than Rs. 20 lacs.

What were the issues?

Maintainability of Revenue's appeals based on tax effect and 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: 30.07.2018Pronounced: 30.07.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA Nos.413, 414 & 415 (Asr)/2017 Assessment Years:2004-05, 2005-06, 2009-10

Dy. CIT, Vs. Sh. Ashwani Gandhi, Central Circle-II, B-5/617, Bhatti Colony, Jalandhar. Chandigarh Road, Nawanshahr. PAN:AGUPG 6511G (Appellant) (Respondent)

Appellant by: Sh. Sandeep Chauhan (Ld. DR) Respondent by: None Date of hearing: 30.07.2018 Date of pronouncement: 30.07.2018 ORDER PER N.K. CHOUDHRY The instant three appeals have been filed by the Revenue Department, on feeling aggrieved against the common order dated 01.02.2017 passed by the Ld. CIT(A)-Bathinda 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 these appeals of the Revenue Department are less than Rs.20 lacs, hence, the present appeals filed by the Revenue Department are liable to be dismissed, as the same are not maintainable, in view of the latest CBDT Instruction No.03 of 2018, dated 11.07.2018.

ITA Nos.413, 414 &415(Asr)/2017 2 (A.Ys.2004-05, 2005-06 & 2009-10) Dy. CIT vs. Sh. Ashwani Gandhi, Nawanshahr 3. The Ld. DR also agreed that the tax effect in these appeals are 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 appeals, as this Instruction is applicable retrospectively. Therefore, the aforesaid appeals can not survive any longer. Accordingly, the appeals filed by the Revenue Department are dismissed as not maintainable.

4.

In the result, the appeals filed by the Revenue Department are dismissed. Order pronounced in the open Court on 30.07.2018.

Sd/- Sd/- (SANJAY ARORA) (N.K.CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated:30.07.2018 /PK/ Ps. Copy of the order forwarded to: (1) Sh. Ashwani Gandhi, B-5/617, Bhatti Colony, Chandigarh Road, Nawanshahar (2) The Dy. CIT, Central Circle-II, Jalandhar (3) The CIT(A)-Bathinda (4) The CIT concerned (5) The SR DR, I.T.A.T., Amritsar

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