Income Tax Appellate Tribunal - Chandigarh
Sh. Vivek Verma, Ludhiana vs Acit, C-6, Ludhiana on 30 October, 2018
आयकर अपील य अ धकरण,च डीगढ़ यायपीठ "बी", च डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH "B", CHANDIGARH ी संजय गग , या यक सद य एवं, डा. बी.आर.आर. कुमार, लेखा सद य BEFORE: SHRI. SANJAY GARG, JM & Dr. B.R.R. KUMAR , AM आयकर अपील सं./ ITA No. 744/Chd/2016 नधा रण वष / Assessment Year : 2004-05 The DCIT बनाम M/s Akal Springs Ltd.
Circle-I, A-8, Phase-V Ludhiana Focal Point, Ludhiana
थायी लेखा सं./PAN No: AABCA4456A अपीलाथ /Appellant यथ /Respondent Cross Objection No. 32/Chd/2016 (In ITA No. 744/Chd/2016) Assessment Year: 2004-05 M/s Akal Springs Ltd. बनाम The DCIT A-8, Phase-V Circle-I, Focal Point, Ludhiana Ludhiana नधा *रती क, ओर से/Assessee by : None आयकर अपील सं./ ITA No. 862/Chd/2018 नधा रण वष / Assessment Year : 2013-14 The ACIT बनाम Sh. Vivek Verma C-6 126, Civil Lines Ludhiana Green Park, Ludhiana थायी लेखा सं./PAN No: AAOPV1881G अपीलाथ /Appellant यथ /Respondent Cross Objection No. 44/Chd/2018 (In ITA No. 862/Chd/2018) Assessment Year: 2013-14 Sh. Vivek Verma बनाम The ACIT 126, Civil Lines C-6 Green Park, Ludhiana Ludhiana नधा *रती क, ओर से/Assessee by : None आयकर अपील सं./ ITA No. 61/Chd/2017 नधा रण वष / Assessment Year : 2007-08 The DCIT बनाम M/s IOL Chemicals & C-6 Pharmaceuticals Ltd.
Ludhiana 85, Industrial Area-A, Ludhiana थायी लेखा सं./PAN No: AABCI1842A अपीलाथ /Appellant यथ /Respondent नधा *रती क, ओर से/Assessee by : Shri Ashwani Kumar 2 आयकर अपील सं./ ITA No. 888/Chd/2018 नधा रण वष / Assessment Year : 2008-09 The Asstt. CIT बनाम Sh. Sanjay Dahuja Circle 2(1) H.No. 76, Sector-7 Chandigarh Panchkula थायी लेखा सं./PAN No: ABDPD7904N अपीलाथ /Appellant यथ /Respondent नधा *रती क, ओर से/Assessee by : Shri Atul Mandhar आयकर अपील सं./ ITA No. 61/Chd/2016 नधा रण वष / Assessment Year : 2011-12 The Dy. CIT बनाम M/s Hotel Landmark Circle-6, Shimla The Mall, Shimla थायी लेखा सं./PAN No: AAEFH9693Q अपीलाथ /Appellant यथ /Respondent आयकर अपील सं./ ITA No. 419/Chd/2017 नधा रण वष / Assessment Year : 2013-14 The DCIT बनाम M/s Hotel Landmark Circle, Shimla The Mall, Shimla थायी लेखा सं./PAN No: AAEFH9693Q अपीलाथ /Appellant यथ /Respondent नधा *रती क, ओर से/Assessee by : Shri Ashwani Kumar आयकर अपील सं./ ITA Nos. 611 & 612/Chd/2017 नधा रण वष / Assessment Years : 2009-10 & 2010-11 The ACIT बनाम Kaur Sain Spinners Ltd.
Central Circle-II, Gali No. 9, Guru Arjun Dev Ludhiana Nagar, Ludhiana
थायी लेखा सं./PAN No: AABCK6958K अपीलाथ /Appellant यथ /Respondent Cross Objection Nos. 37 & 38/Chd/2017 (In ITA Nos. 611 & 612/Chd/2017) Assessment Years: 2009-10 & 2010-11 Kaur Sain Spinners Ltd. बनाम The ACIT Gali No. 9, Guru Arjun Dev Central Circle-II, Nagar, Ludhiana Ludhiana नधा *रती क, ओर से/Assessee by : Shri Ashwani Kumar राज व क, ओर से/ Revenue by : Shri. Manjit Singh सन ु वाई क तार ख/Date of Hearing : 30/10/2018 उदघोषणा क तार ख/Date of Pronouncement : 30/10/2018 3 आदे श/Order PER BENCH :
All the above Appeals have been filed by the Revenue and Cross objections filed by different assesse's.
2. According to Circular No. 03/2018 dated 11/07/2018, the CBDT in supersession of earlier instructions has directed that department's appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 20 lacs. The tax will not include any interest thereon. It is further clarified that if in the case of an assessee, disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.
3. Admittedly, in the departmental appeals, the tax effect is less than Rs. 20 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.
4. In view of the above, all the appeals of the Revenue are dismissed.
5. Cross Objections of the assessee's are not pressed before us, therefore needs no adjudication and hence treated as dismissed.
Order pronounced in the open Court.
Sd/- Sd/-
संजय गग डा. बी.आर.आर. कुमार,
(SANJAY GARG) (Dr. B.R.R. KUMAR)
या यक सद य/ Judicial Member लेखा सद य/ Accountant Member
AG
Date: 30/10/2018
आदे श क &त'ल(प अ)े(षत/ Copy of the order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent
3. आयकर आय* ु त/ CIT
4. आयकर आयु*त (अपील)/ The CIT(A)
5. (वभागीय &त&न/ध, आयकर अपील य आ/धकरण, च3डीगढ़/ DR, ITAT, CHANDIGARH
6. गाड6 फाईल/ Guard File