INCOME TAX OFFICER, DASUYA vs. SHRI GURJIT SINGH S/O SHRI HARCHARAN SINGH, HOSHIARPUR

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ITA 764/ASR/2017Status: DisposedITAT Amritsar26 July 2018AY 2009-102 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found the assessee's contention to be correct. The total tax payable was indeed below the threshold specified in Section 268A of the Act.

What were the facts?

The Revenue filed an appeal against an order of the CIT(A) which had allowed the assessee's appeal. The assessee contended that the appeal was not maintainable due to the tax effect being below Rs. 20 lacs as per CBDT circular.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the monetary limit prescribed by Section 268A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 268A,Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR (SMC

Before: SH. SANJAY ARORA

Hearing: 26.07.2018Pronounced: 26.07.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (SMC) BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER I.T.A. No. 764(Asr)/2017 Assessment Year: 2009-10

Income Tax Officer, Vs. Sh. Gurjit Singh, Dasuya s/o Sh. Harcharan Singh, Village Gangian, Tehsil Dasuya, Distt. Hoshiarpur [PAN: AXGPS 9388A] (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 06.10.2017 by the Commissioner of Income Tax (Appeals)-1, Jalandhar (‘CIT(A)’ for short), allowing the assessee’s appeal contesting his assessment u/s. 143(3) r/w s. 147 of the Income Tax Act, 1961 (‘the Act’ hereinafter) dated 09.l2.2016 for assessment year (AY) 2009-10.

2.

None appeared for and on behalf of the assessee-respondent when the appeal was called out for the hearing. However, the assessee has, citing Circular No.3 of 2018 dated 11.07.2018, issued by the CBDT, New Delhi, claimed that the tax

2 ITA No.764(Asr)/2017 (AY 2009-10) ITO v. Sh. Gurjit Singh, Hoshiarpur effect of the Revenue’s appeal is below Rs.20 lacs, and that, therefore, the instant appeal is not maintainable u/s 268A of the Act.

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.11.42 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.

4.

In the result, the Revenue’s appeal is dismissed in limine. Order pronounced in the open court on July 26, 2018

(Sanjay Arora) Accountant Member Date: 26/7/2018 PK/ PS. Copy of the order forwarded to: (1) Sh. Gurjit Singh, s/o Sh. Harcharan Singh, Village Gangian, Tehsil Dasuya, Distt. Hoshiarpur (2) The ITO, Dasuya (3) The CIT(A)-Jalandhar (4) The CIT/CCIT, concerned (5) The Sr. DR, I.T.A.T. True Copy

By Order

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