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Income Tax Appellate Tribunal - Amritsar

Income Tax Officer, Ward - 2(1), , Jammu vs Sh. Badri Nath Luthra , Jammu on 14 May, 2019

      IN THE INCOME TAX APPELLATE TRIBUNAL
            AMRITSAR BENCH, AMRITSAR
           Before Sh. N. S. Saini, Accountant Member
                               And
              Sh. N. K. Choudhry, Judicial Member
      ITA No. 572/Asr./2017 : Asstt. Year : 2010-11
Income Tax Officer,               Vs   Sh. Badri Nath Luthra,
Ward-2(1),                             House No. 57, Gali Sehgala Jain
Jammu                                  Bazar, Jammu
(APPELLANT)                            (RESPONDENT)
PAN No. ABUPL1367N

                  Assessee by : Sh. Jogindera Singh, CA
                  Revenue by : Sh. Charan Dass, DR

Date of Hearing :14.05.2019        Date of Pronouncement : 14.05.2019

                                  ORDER

Per N. S. Saini, Accountant Member:

This is an appeal filed by the Revenue against the order of Commissioner of Income Tax(Appeals), J&K, Jammu dated 21.02.2017.

2. At the outset, the Authorized Representative of the assessee has filed a computation of tax payable on the amount of relief granted to the assessee by the Commissioner of Income Tax(Appeals) against which the Revenue is in appeal and pointed out from this computation that the tax effect in the appeal was Rs.19,94,961 which is below Rs.20 lacs. Therefore, the appeal of the revenue is not maintainable.

Badri Nath Luthra

3. The Departmental Representative could not controvert the submissions of the Authorized Representative of the assessee.

4. Therefore, we dismiss the appeal of the Revenue as the tax effect in this appeal is below Rs.20 lacs and in view of Circular No.3/2018 dated 11.7.2018 issued by the CBDT, the Revenue could not have filed appeal to the Tribunal. Thus, the appeal of the Revenue is dismissed.

5. In the result, the appeal of the Revenue is dismissed. ( O rd e r P r on ou n c ed i n t h e C ou rt on 1 4 t h d ay of Ma y 2 01 9 at A m ri t sa r) Sd/- Sd/-

 (N. K. Choudhry)                                                (N. S. Saini)
 Judicial Member                                              Accountant Member

Dated: 14/05/2019
 *Subodh*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT




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