BharatTax.net

ACIT(EXEMPTION), CHANDIGARH vs. HARYANA POLICE WELFARE AND SPORTS SOCIETY, PANCHKULA

PDF
ITA 866/CHANDI/2023Status: DisposedITAT Chandigarh19 November 2024AY 2016-17Bench: SHRI. KRINWANT SAHAY (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)2 pages

No AI summary yet for this case.

आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी कृणव"त सहाय, लेखा सद"य एवं "ी परेश म. जोशी, "याियक सद"य BEFORE: SHRI. KRINWANT SAHAY, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 866/Chd/2023 िनधा"रण वष" / Assessment Year : 2016-17 The ACIT (Exemption) बनाम Haryana Police Welfare And Sports Chandigarh Society, Panchkula O/o DGP Sector 6, Panchkula "ायी लेखा सं./PAN NO: AAAAH5674C अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Jaspal Sharma, Adocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, JCIT, Sr. DR सुनवाई की तारीख/Date of Hearing : 30/10/2024 उदघोषणा की तारीख/Date of Pronouncement : 19/11/2024 आदेश/Order PER PARESH M. JOSHI, J.M. : This is an appeal filed by the Department against the order of the Ld. CIT(A)/NFAC, Delhi dt. 08/11/2023 pertaining to Assessment Year 2016-17. 2. It is noted that the tax effect involved in all the present appeals is less than Rs.60 lacs. Accordingly, in terms of the CBDT Circular No.09/2024 dated 17.09.2024, wherein the Department has specified the monetary limit for an appeal to be filed by the Revenue before the ITAT as Rs. 60 lacs, the appeal filed by the Revenue is not maintainable.

3.

In view of the above facts and circumstances, the present appeals filed by the Department is dismissed due to low tax effect with a liberty to seek recall

in case the matter falls under any of the exceptions so carved out in the aforesaid circular.

4.

It is, however, clarified that the dismissal of the above appeals shall not be taken to be affirmation of the order of the CIT(A) on merits. The legal issue raised by the Revenue is being left open to be adjudicated in an appropriate case.

5.

In the result, all the appeal of the Revenue is dismissed. Order pronounced in the open Court on 19/11/2024. कृणव"त सहाय परेश म. जोशी ( KRINWANT SAHAY) (PARESH M. JOSHI) लेखा सद"/ ACCOUNTANT MEMBER "ाियक सद" / JUDICIAL MEMBER AG

आदेश क" "ितिलिप अ"ेिषत/ Copy of the order forwarded to : 1. अपीलाथ"/ The Appellant

2.

""यथ"/ The Respondent 3. आयकर आयु"/ CIT 4. आयकर आयु" (अपील)/ The CIT(A) 5. िवभागीय "ितिनिध, आयकर अपीलीय आिधकरण, च"डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड" फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/