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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. SANJAY ARORA & SH. N.K.CHOUDHRY
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’).
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.
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