Income-tax Officer, Ward 3(3), Srinagar v. M/s. S.L. Road Constructions - 2016-LL-1019-124

Citation	2016-LL-1019-124
Appellant Name	Income-tax Officer, Ward 3(3), Srinagar
Respondent Name	M/s. S.L. Road Constructions
Court	ITAT-Amritsar
Relevant Act	Income-tax
Date of Order	19/10/2016
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	Rhul Dhwan, DR Respondent by: None Date of hearing: 18/10/2016 Date of pronouncement: 18/10/2016 ORDER PER T.S. KAPOOR, AM: This is an appeal filed by the Revenue against the order of the ld. Counsel for the assessee had filed adjournment application. The appeal can be disposed off in the absence of assessee, as the same is not maintainable, in view of CBDT Instruction No.21 of 2015, dated 10.12.2015 and therefore, the adjournment application was rejected and ld. DR and having perused the material on record, it is seen that the tax effect involved in this appeal is less than Rs.10,00,000/-. As per CBDT Instruction No. 21 of 2015, dated 10th Dec., 2015, which is binding on the department, the department is precluded from filing the present appeal, as this instruction is applicable retrospectively. In our considered opinion, the said Instruction of CBDT is binding upon the Department and the present appeal has been filed contrary to the said Instruction issued by the CBDT. Accordingly, the appeal filed by the Revenue is dismissed, as not maintainable. In the result, the appeal filed by the Revenue is dismissed.

IN INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH; AMRITSAR BEFORE SH. T.S. KAPOOR, ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY JUDICIAL MEMBER ITA No.181(Asr)/2015 Assessment year:2010-11 PAN: ABPFS4352G Income Tax Officer vs. M/s. S.L. Road Constructions, Ward 3(3), Srinagar. Budgram, (Kashmir) (Appellant) (Respondent) Appellant by:Sh.Rhul Dhwan, DR Respondent by: None Date of hearing: 18/10/2016 Date of pronouncement: 18/10/2016 ORDER PER T.S. KAPOOR, AM: This is appeal filed by Revenue against order of ld. CIT(A), Jammu, dated 29.01.2015 for assessment year 2010-11. 2. None appeared on behalf of assessee, but ld. counsel for assessee had filed adjournment application. However, it was seen that tax effect involved in present appeal of Revenue was less than Rs.10 lacs. Therefore, appeal can be disposed off in absence of assessee, as same is not maintainable, in view of CBDT Instruction No.21 of 2015, dated 10.12.2015 and therefore, adjournment application was rejected and ld. DR was heard. 3. Ld. DR relied upon order of Assessing Officer. 2 4. Having heard ld. DR and having perused material on record, it is seen that tax effect involved in this appeal is less than Rs.10,00,000/-. Hence, as per CBDT Instruction No. 21 of 2015, dated 10th Dec., 2015, which is binding on department, department is precluded from filing present appeal, as this instruction is applicable retrospectively. Therefore, in our considered opinion, said Instruction of CBDT is binding upon Department and present appeal has been filed contrary to said Instruction issued by CBDT. Accordingly, appeal filed by Revenue is dismissed, as not maintainable. 5. In result, appeal filed by Revenue is dismissed. Order pronounced in open court on 18/10/2016. Sd/- Sd/- (N.K. CHOUDHRY) (T.S.KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 19/10/2016 /skr/ Copy of order forwarded to: 1. Assessee: M/s. S.L. Road Constructions, Shalina, Budsgam (Kashmir) 2. ITO Ward 3(3), Sgr. 3. CIT(A), Jmmu 4. CIT, Jammu. 5. Sr. DR, ITAT, ASR. True copy By order Income Tax Appellate Tribunal Amritsar Bench: Amritsar. Income-tax Officer, Ward 3(3), Srinagar v. M/s. S.L. Road Construction

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