ITAT Amritsar Judgments — November 2018

D.C.I.T, CENTRAL CIRCLE-1, JALANDHAR vs SH. HARMINDER SINGH, JALANDHAR

ITA 239/ASR/2017[2009-10]Status: Disposed29 Nov 2018AY 2009-10Dismissed

The Tribunal held that the amended circular was applicable to the present case and that the Revenue should not have filed the appeal as the tax effect was below the prescribed monetary limit. Therefore, the appeal was dismissed.

THE ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs SMT. SURINDER KAUR BADAL, DISTT. MUKTSAR.

ITA 452/ASR/2013[2002-03]Status: Disposed29 Nov 2018AY 2002-03Withdrawn

The Tribunal noted the Revenue's application to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn by the Tribunal.

ASSTT. COMMISSIONER OF INCOME-TAX, BATHINDA vs M/S. SHREE HARI SPINTEX, BATHINDA

ITA 215/ASR/2015[2009-10]Status: Disposed29 Nov 2018AY 2009-10Withdrawn

The Tribunal noted that the Revenue had applied to withdraw the appeal due to a low tax effect as per CBDT circulars. Consequently, the appeal was dismissed as withdrawn.

THE ASSTT. COMMISSIONER OF INCOME TAX, BATHINDA vs SH. RAKESH KUMAR, MUKTSAR

ITA 368/ASR/2016[2012-13]Status: Disposed29 Nov 2018AY 2012-13Withdrawn

The Tribunal noted that the Revenue had applied to withdraw the appeal due to a low tax effect, as per CBDT circulars. Consequently, the appeal was dismissed as withdrawn.

THE DY. COMMISSIONER OF INCOME TAX, BATHINDA vs M/S AMARNATH AGGARWAL BUILDERS PVTL. LTD, BATHINDA

ITA 506/ASR/2016[2013-14]Status: Disposed29 Nov 2018AY 2013-14Withdrawn

The Tribunal noted that the Revenue had applied to withdraw the appeal due to low tax effect, as per CBDT circulars. Consequently, the appeal was dismissed as withdrawn.

INCOME TAX OFFICER, WARD 3(2), JALANDHAR vs SURINDER PAL SINGH, JALANDHAR

ITA 229/ASR/2017[2007-08]Status: Disposed29 Nov 2018AY 2007-08Withdrawn

The Tribunal held that the Revenue's appeal was not maintainable as per CBDT Circular No. 3/2018, which mandates that appeals with a tax effect below Rs. 20 lakhs should not be filed. The assessee's cross-objection was dismissed as withdrawn.

D.C.I.T, CENTRAL CIRCLE - 1, JALANDHAR vs SH. BHANNA URF, KULWINDER SINGH, JALANDHAR

ITA 243/ASR/2017[2009-10]Status: Disposed29 Nov 2018AY 2009-10Withdrawn

The Tribunal held that the departmental appeal was not maintainable in light of CBDT Circular No. 3/2018, which mandated withdrawal or non-pressing of appeals with a tax effect below Rs. 20 lakhs. The assessee's cross-objection was dismissed as withdrawn.

THE DEPUTY COMMISSIONER OF INCOME TAX, JALANDHAR vs SMT. KRISHNA DEVI EDUCATIONAL, HOSHIARPUR

ITA 157/ASR/2013[2010-11]Status: Disposed29 Nov 2018AY 2010-11Dismissed

The Tribunal held that the appeal should not have been filed by the Revenue given the low tax effect, as per CBDT Circular No. 3 of 2018. The circular mandates withdrawal or not pressing of appeals with a tax effect below Rs. 20,00,000/-.

D.CI.T, CENTRAL CIRCLE - II, JALANDHAR vs SH. SUBASH GANDHI, JALANDHAR

ITA 351/ASR/2017[2008-09]Status: Disposed29 Nov 2018AY 2008-09Dismissed

The Tribunal held that the CBDT Circular No. 3 of 2018 mandates that appeals with a tax effect below Rs. 20,00,000/- should not be filed and pending appeals should be withdrawn or not pressed. Therefore, the revenue should not have filed the instant appeal.

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs M/S BETHANY SOCIAL SERVICE SOCIETY (PUNJAB), LUDHIANA

ITA 585/ASR/2016[2012-13]Status: Disposed29 Nov 2018AY 2012-13Withdrawn

The Tribunal noted the Revenue's application to withdraw the appeal due to low tax effect as per CBDT circulars. Consequently, the appeal was dismissed as withdrawn.

INCOME TAX OFFICER (EXAMPTIONS), JALANDHAR vs KMV COLLEGIATE SR. SEC. SCHOOL, JALANDHAR

ITA 550/ASR/2017[2014-15]Status: Disposed22 Nov 2018AY 2014-15Dismissed

The Revenue Department submitted an application to withdraw the appeals due to low tax effect, as per CBDT circulars. The Tribunal allowed the withdrawal application.

INCOME TAX OFFICER (EXEMPTION), JALANDHAR vs SANSKRITI KMV SCHOOL, JALANDHAR

ITA 530/ASR/2017[2012-13]Status: Disposed22 Nov 2018AY 2012-13Dismissed

The Tribunal noted that the appeals did not fall under any exceptions provided in the CBDT Circular No. 3 of 2018. Therefore, the appeals were dismissed.

INCOME TAX OFFICER, WARD I(2), JALANDHAR vs MESERS INDIAN FREIGHTWAYS, JALANDHAR

ITA 355/ASR/2018[2011-12]Status: Disposed22 Nov 2018AY 2011-12Dismissed

The Revenue Department applied to withdraw the appeal due to low tax effect, as per CBDT circulars. The Tribunal accepted the withdrawal application.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BATHINDA vs M/S ROYAL DEEP CONSTRUCTION COMPANY, BATHINDA

ITA 55/ASR/2018[2011-12]Status: Disposed22 Nov 2018AY 2011-12Dismissed

The Tribunal held that the amended circular was not applicable to the facts of the case and that the original circular No. 3/18, which revised the monetary limit to Rs. 20,00,000/-, was operative. The Tribunal found that the Revenue should not have filed the appeal given the circular.

INCOME TAX OFFICER (EXEMPTION), JALANDHAR vs SANSKRITI KMV SCHOOL, JALANDHAR

ITA 531/ASR/2017[2013-14]Status: Disposed22 Nov 2018AY 2013-14Dismissed

The Tribunal noted that the appeals did not fall under any exceptions provided in the CBDT Circular No. 3 of 2018. Therefore, the appeals were dismissed.

INCOME TAX OFFICER, (EXAMPTION), JALANDHAR vs SH. GURU HARGOBIND SAHIB CHARITABLE TRUST, JAGARON

ITA 570/ASR/2017[2014-15]Status: Disposed22 Nov 2018AY 2014-15Dismissed

The Tribunal held that the CBDT Circular No. 3/2018, which revised the monetary limit for filing appeals before the ITAT to Rs. 20 lakhs, was applicable to the present case. Therefore, the appeal filed by the Revenue was dismissed.

INCOME TAX OFFICER, WARD - 3(1), SRINAGAR vs SH. TENDU TASHI, LADHAKH

ITA 647/ASR/2017[2008-09]Status: Disposed22 Nov 2018AY 2008-09Dismissed

The Tribunal held that the Department should not have filed the appeal given the low tax effect, as per CBDT Circular No. 3 of 2018. The circular mandates withdrawal or not pressing of appeals with a tax effect below Rs. 20,00,000/-.

INCOME TAX OFFICER, WARD - 4(3), AMRITSAR vs SH. KARANDIP SINGH, AMRITSAR

ITA 697/ASR/2017[2009-10]Status: Disposed22 Nov 2018AY 2009-10Dismissed

The Tribunal held that the CBDT Circular No. 3/2018, which raised the monetary limit for departmental appeals to Rs. 20 lakhs, was applicable to pending appeals. Therefore, the appeal filed by the Revenue was not maintainable.

INCOME TAX OFFICER WARD 1(4), MANSA vs SHRIMATI ANGREJ KAUR, MANSA

ITA 248/ASR/2018[2013-14]Status: Disposed22 Nov 2018AY 2013-14Dismissed

The Tribunal held that the Revenue should not have filed the appeals as per CBDT Circular No. 3/2018, which sets a monetary limit for filing appeals before the ITAT. The appeals were dismissed based on this circular.

INCOME TAX OFFICER,WARD -4(2), JALANDHAR vs SHRI GURPINDER SINGH, JALANDHAR

ITA 416/ASR/2018[2009-10]Status: Disposed22 Nov 2018AY 2009-10Dismissed

The Revenue Department applied to withdraw the appeal due to a low tax effect, as per CBDT circulars. The Tribunal allowed the withdrawal application.

THE INCOME TAX OFFICER, JAMMU vs BABA GHULAM SHAH BADSHAH UNIVERSITY, RAJOURI.

ITA 120/ASR/2017[2011-12]Status: Disposed16 Nov 2018AY 2011-12Dismissed

The Tribunal dismissed the Revenue's appeal. It found that the CIT(A) had correctly held that the assessee was not in default as deductees had complied with the law and PANs were available, making the invocation of Section 206AA inappropriate.

THE ASSTT. COMMISSIONER OF INCOME TAX, HOSHIARPUR vs THE HOSHIARPUR CENTRAL CO-OP BANK LTD., HOSHIARPUR

ITA 453/ASR/2015[2012-13]Status: Disposed14 Nov 2018AY 2012-13Partly Allowed

The Tribunal held that the provision for bad and doubtful debts, as per Section 36(1)(viia), is allowable for banks. The quantum of such provision, based on rural advances and income, needs to be computed separately for each component within the prescribed limits.