Income-tax Officer, Ward-5(4), Amritsar v. S. S. Embroidery
[Citation -2019-LL-0823-51]

Citation 2019-LL-0823-51
Appellant Name Income-tax Officer, Ward-5(4), Amritsar
Respondent Name S. S. Embroidery
Court ITAT-Amritsar
Relevant Act Income-tax
Date of Order 23/08/2019
Assessment Year 2010-11
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: At the outset it is observed that tax effect involved in the appeals under consideration individually is not more than 50 lacs, hence the instant appeals are liable to be dismissed as not maintainable, in view of the latest CBDT Circular No.17/2019, dated 08.08.2019 whereby the Revenue Department is precluded from filing the appeals(s)before appellate tribunal against the order of CIT(A), in which the tax effect does not exceed Rs. 50,00,000/- as specified in the Circular and the CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in the circular 17/2019 is applicable to all pending SLPS/Appeals/Cross Objections/References. However the liberty is granted to the Revenue Department to seek recall of the order, in case it realize that the captioned appeal falls within the exception as prescribed in Circular No.03/2018 and/or having involved the tax effect more than Rs. 50 lacs. In the result, the appeals under consideration filed by the Revenue Department stands dismissed as withdrawn.


IN INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE SH. B. R. BASKARAN, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 434/Asr/2015 Assessment Year: 2010-11 Income Tax Officer, vs. M/s S. S. Embroidery, Ward-5(4), Amritsar Majitha Road, Bye Pass, Amritsar [PAN: AAOFS 0551Q] (Appellant) (Respondent) I.T.A. No. 577/Asr/2018 Assessment Year: 2013-14 JCIT (OSD), Circle-II, vs. M/s Krishna s Dreamland, Bathinda Goniana Road, Bathinda [PAN: AAIFK 5528P] (Appellant) (Respondent) I.T.A. No. 349/Asr/2016 Assessment Year: 2011-12 Income Tax Officer, vs. Sh. Akshay Kumar, Ward-6(1), Pathankot Dalhousie Road, Pathankot [PAN: AHLPK 8458N] (Appellant) (Respondent) I.T.A. No. 612/Asr/2015 Assessment Year: 2012-13 Asstt. Commissioner of vs. M/s Tantia SEC(JV), #21605, Income Tax, Circle-1, Bathinda 6/1A, Power House Road, Bathinda 2 [PAN: AACAT 6754F] (Appellant) (Respondent) I.T.A. No. 452/Asr/2016 Assessment Year: 2013-14 Income Tax Officer, vs. M/s Tantia Sec (JV), Ward-2(1), Bathinda Power House Road, Bathinda [PAN: AACAT 6754F] (Appellant) (Respondent) I.T.A. Nos. 456 & 457/Asr/2016 Assessment Year: 2009-10 Income Tax Officer, vs. Gurnaib Singh S/o Gulwant Singh, Ward-II (2), Muktsar Deceased Through L/H Smt. Karamjeet Kaur, Vill. Sangudhaun, Distt.- Muktsar [PAN: ] (Appellant) (Respondent) I.T.A. No. 439/Asr/2016 Assessment Years: 2008-09 Income Tax Officer, vs. Shri Baljinder Singh Chahal Ward-4 (1), Amritsar S/o Shri Natha Singh, Vill. Ramana Chak, Distt. Amritsar (Pb.) [PAN: AHLPC 4755E] (Appellant) (Respondent) Appellant by: Sh. Charan Dass (D.R.) Respondents by : S/Sh. Padam Bahl (CA) & P. N. Arora (Adv.) 3 Date of Hearing: 23.08.2019 Date of Pronouncement: 23.08.2019 ORDER Per Bench: Revenue Department has preferred captioned appeals against orders impugned herein passed by Ld. CIT(A) in captioned matter u/s 250(6) of Act, 1961 (hereinafter called as Act ). 2. At outset it is observed that tax effect involved in appeals under consideration individually is not more than 50 lacs, hence instant appeals are liable to be dismissed as not maintainable, in view of latest CBDT Circular No.17/2019, dated 08.08.2019 whereby Revenue Department is precluded from filing appeals(s)before appellate tribunal against order (s) of CIT(A), in which tax effect does not exceed Rs. 50,00,000/- as specified in Circular and CBDT Clarification dated 20th August 2019 whereby it is clarified that revised monetary limits so mentioned in circular 17/2019 is applicable to all pending SLPS/Appeals/Cross Objections/References. 3. However liberty is granted to Revenue Department to seek recall of order, in case it realize that captioned appeal falls within exception as prescribed in Circular No.03/2018 (supra) and/or having involved tax effect more than Rs. 50 lacs. 4 4. In result, appeals under consideration filed by Revenue Department stands dismissed as withdrawn. Order pronounced in open court on August 23, 2019 Sd/- Sd/- (N. K. Choudhry) (B. R. Baskaran) Judicial Member Accountant Member Date: 23.08.2019 /GP/Sr. Ps. Copy of order forwarded to: (1) Appellants: (2) Respondents: (3) CIT(Appeals) (4) CIT concerned (5) Sr. DR, I.T.A.T True Copy By Order Income-tax Officer, Ward-5(4), Amritsar v. S. S. Embroidery
Report Error