What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue Department was not maintainable. This was based on CBDT Instruction No. 21 of 2015, which precludes the department from filing appeals with a tax effect below Rs. 10 lacs.

The Revenue Department filed an appeal against an order of the CIT(A) for Assessment Year 2010-11. The tax effect involved in the appeal was less than Rs. 10 lacs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to the low tax effect, in light of CBDT instructions.

A.C.I.T. Circle-1, Jammu vs M/S Kashmir Walnut Overseas Pvt… | ITAT Amritsar 2018

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. R.S.SYAL & SH. N.K.CHOUDHRY

Hearing: 20.02.2018Pronounced: 21.02.2018

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. R.S.SYAL, VICE PRESIDENT AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER ITA No.383(Asr)/2017 Assessment Year:2010-11

Asst. CIT, Vs. M/s Kashmir Walnut Circle-1, Jammu Overseas Pvt. Ltd., Bari Brahmana, Jammu

PAN:AACCK9136G (Appellant) (Respondent) Appellant by: Sh. S.S. Negi (Ld. DR) Respondent by: Sh. P.N. Arora (Ld. Adv.) Date of hearing: 20.02.2018 Date of pronouncement: 21.02.2018 ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Revenue Department, on feeling aggrieved against the order dated 30.03.2017 passed by the Ld. CIT(A), J&K, Jammu in Appeal No.197/13-14, for Asst. Year: 2010-11.

At the time of hearing, it is seen that the tax effect involved in this appeal of the Revenue Department is less than Rs.10 lacs. The present appeal filed by the Revenue Department is liable to be dismissed, as the same is not maintainable, in view of CBDT Instruction No.21 of 2015, dated 10.12.2015.

The Ld. DR also agreed that the tax effect in this appeal is less than Rs.10 lacs. Hence, as per CBDT Instruction No. 21 of 2015, dated 10th Dec., 2015, which is binding on the

ITA No.383 /Asr/2017 (A.Y.2010-11) 2 ACIT vs. M/s Kashmir Walnut Overseas Pvt. Ltd.

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 is dismissed as not maintainable.

In the result, the appeal filed by the Revenue Department

stands dismissed.

Order pronounced in the open Court on 21 .02.2018.

Sd/- Sd/- (R.S.SYAL) (N.K.CHOUDHRY) VICE PRESIDENT JUDICIAL MEMBER Dated:21.02.2018 /PK/ Ps. Copy of the order forwarded to: (1) M/s. Kashmir Walnut Overseas Pvt. Ltd. Bari Brahmana, Jammu (2) The ACIT , Circle-1, Jammu (3) The CIT(A), J&K, Jammu. (4) The CIT concerned. (5) The SR DR, I.T.A.T., Amritsar True copy By order

A.C.I.T. CIRCLE-1, JAMMU vs. M/S KASHMIR WALNUT OVERSEAS PVT LTD, JAMMU

What did the Tribunal hold?

What were the facts?

What were the issues?

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