Income Tax Appellate Tribunal - Amritsar
The Income Tax Officer, Amritsar. vs Sh. Jugal Kishore Sharma S/O Sh. Sat Pal ... on 26 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. 121/Asr/2015
Assessment Year: 2003-04
Income Tax Officer, vs. M/s Shiv Om Prints, Ajnala Road,
Ward-5(4), Amritsar Amritsar
[PAN: AAJFS 5133K]
(Appellant) (Respondent)
I.T.A. No. 543/Asr/2016
Assessment Year: 2007-08
Income Tax officer, vs. Sh. Jugal Kishore Sharma
Ward-5(2), Amritsar S/o Sat Pal Sharma Opp. Central
Jail Ajnala Road, Amritsar 143001
[PAN: AFNPK 8632A]
(Appellant) (Respondent)
I.T.A. No. 197/Asr/2016
Assessment Year: 2011-12
Income Tax Officer vs. Sh. Vikram Joshi, S/o Sh. S. K.
Ward-3, Pathankot Joshi V&PO Bungal, Pathankot
[PAN: AIHPJ 2553N]
(Appellant) (Respondent)
2
I.T.A. No. 410/Asr/2014
Assessment Year: 2010-11
Assistant Commissioner of vs. M/s Leh Nutrition Project Khan
Income Tax, Circle Srinagar, Manzil, Leh Ladakh
Kashmir [PAN: AAATL 7606F]
(Appellant) (Respondent)
Appellants by: Sh. Charan Dass (D.R.)
Respondents by : S/Sh. Padam Bahl (C.A.), J. S. Bhasin
(Adv), & Tarun Bansal (Adv)
Date of Hearing: 26.08.2019
Date of Pronouncement: 26.08.2019
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').
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 3 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 26, 2019 Sd/- Sd/-
(N. K. Choudhry) (B. R. Baskaran)
Judicial Member Accountant Member
Date: 26.08.2019
/GP/Sr. Ps.
Copy of the order forwarded to:
(1) The Appellants:
(2) The Respondents:
(3) The CIT(Appeals)
(4) The CIT concerned
(5) The Sr. DR, I.T.A.T
True Copy
By Order