THE INCOME TAX OFFICER, TARN TARAN vs. SH. MANJINDER SINGH SIDHU,, TARN TARAN

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. No. 464(Asr)/2016 Assessment Year: 2011-12

Income Tax Officer, Vs. Sh. Manjinder Singh Sidhu, Ward-2, Tarn Taran Shop No.158, New Grain Market, Tarn Taran [PAN: AWDPS3728G] (Appellant) (Respondent)

Appellant by : Sh. A.N.Mishra (DR) Respondent by: None Date of Hearing: 26.07.2018 Date of Pronouncement: 26.07.2018

ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue agitating the Order dated 21.06.2016 by the Commissioner of Income Tax (Appeals)-1, Amritsar (‘CIT(A)’ for short), allowing the assessee’s appeal contesting his assessment u/s. 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 27.03.2014 for assessment year 2011-12.

2 ITA No.464(Asr)/2016 (AY 2011-12) ITO v. Sh. Manjinder Singh Sidhu 3. The assessee’s contention is, on a perusal of the record, found to be correct; the total tax payable pursuant to assessment, as worked out by the Assessing Officer himself at the last page of the assessment order, being at Rs.14.14 lacs. The ld. Departmental Representative (DR), on this being put to him, would also concede to this being the factual position. Under the circumstances, the Revenue’s instant appeal is being dismissed in limine as not maintainable in view of sec. 268A of the Act. I decided accordingly.

By Order