Income Tax Appellate Tribunal - Amritsar
Assistant Commissioner Of Income Tax, ... vs Shri Ashok Kumar Luthra, Batala on 23 August, 2019
IN THE 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. 140/Asr/2016
Assessment Year: 2011-12
Income Tax Officer vs. Smt. Sarbjit Kaur
Ward-4(4) W/o Late Sh. Ajit Singh,
32, Sant Avenue, Amritsar
[PAN: AOPPK 2200R]
(Appellant) (Respondent)
I.T.A. No. 342/Asr/2016
Assessment Year: 2009-10
Income Tax Officer, vs. Sh. Jaswant Singh S/o Darwarna
Ward 3 (2), Amritsar Singh, 541-543, Gali No. 2, New
Partap Nagar, G. T. Road, Amritsar
[PAN: AIZPS 3646P]
(Appellant) (Respondent)
I.T.A. No. 418/Asr/2014
Assessment Year: 2006-07
The Income Tax Officer, vs. Sh. Surjit Singh S/o Sh. Gurcharan
Ward-II (2) Muktsar Singh, Bariwala, Distt. Muktsar
[PAN: ]
(Appellant) (Respondent)
2
I.T.A. No. 415/Asr/2014
Assessment Year: 2006-07
Income Tax Officer, vs. Smt. Paramjit Kaur W/o Sh. Mehar
Ward II (2), Muktsar Singh, Bariwala, Distt. Muktsar
[PAN: ]
(Appellant) (Respondent)
I.T.A. No. 112/Asr/2017
Assessment Year: 2013-14
Deputy Commissioner of vs. M/s Venus Album Co. Pvt. Ltd.,
Income Tax, Circle-3, Amritsar Four Field, G. T. Road, Amritsar
[PAN: AAACV 7220N]
(Appellant) (Respondent)
I.T.A. Nos. 352 & 354/Asr/2017
Assessment Years: 2009-10 & 2013-14
The Deputy Commissioner of vs. Sh. Gurpreet Singh, 4140,
Income Tax, Central Circle-II, Sector 68, Mohali
Jalandhar [PAN: ACLPS 0757P]
(Appellant) (Respondent)
I.T.A. No. 765/Asr/2017
Assessment Year: 2014-15
The Income Tax Officer, vs. Sh. Anthony F.R. Madasser, Prop.
Ward-II(1), Jalandhar M/s Navjeevan Enterprises, G-12,
Guru Gobind Singh Avenue,
Jalandhar
[PAN: APQPM 9874B]
(Appellant) (Respondent)
3
I.T.A. No. 140/Asr/2018
Assessment Year: 2012-13
Assistant Commissioner of vs. Sh. Ashok Kumar Luthra
Income Tax, Circle-II, Amritsar Prop. M/s Luthra Jewellers,
Inside Nehru Gate, Batala
[PAN: AAVPL 8780H]
(Appellant) (Respondent)
I.T.A. No. 194/Asr/2017
Assessment Year: 2009-10
Income Tax Officer, vs. Sh. Baldev Singh, HUF,
Ward-4(1), Amritsar Gurudwara Palah Sahib,
Opp. Central Jail, Ajnala Road,
Amritsar (Pb.)
[PAN: AAJHB 1723J]
(Appellant) (Respondent)
Appellant by: Sh. Charan Dass (D.R.)
Respondents by : S/Sh. P. N. Arora (Adv.) & Satish Bansal (CA),
Date of Hearing: 23.08.2019
Date of Pronouncement: 23.08.2019
ORDER
Per Bench:
The Revenue Department has preferred the captioned appeals against the orders impugned herein passed by the Ld. CIT(A) in the captioned matter u/s 250(6) of the Act, 1961 (hereinafter called as the 'Act').4
2. 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 (s) 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.
3. 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 (supra) and/or having involved the tax effect more than Rs. 50 lacs.
4. In the result, the appeals under consideration filed by the Revenue Department stands dismissed as withdrawn.
Order pronounced in the 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 the order forwarded to:
(1) The Appellants:
(2) The Respondents:
(3) The CIT(Appeals) True Copy
(4) The CIT concerned
(5) The Sr. DR, I.T.A.T By Order