Income Tax Officer, Srinagar v. M/s S.L. Road Constructions, Kashmir

ITA 181/ASR/2015 | 2010-2011
Pronouncement Date: 18-10-2016 | Result: Dismissed

Appeal Details

RSA Number 18120914 RSA 2015
Assessee PAN ABPFS4352G
Bench Amritsar
Appeal Number ITA 181/ASR/2015
Duration Of Justice 1 year(s) 6 month(s) 10 day(s)
Appellant Income Tax Officer, Srinagar
Respondent M/s S.L. Road Constructions, Kashmir
Appeal Type Income Tax Appeal
Pronouncement Date 18-10-2016
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 18-10-2016
Date Of Final Hearing 18-10-2016
Next Hearing Date 18-10-2016
Assessment Year 2010-2011
Appeal Filed On 08-04-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR BEFORE SH. T.S. KAPOOR ACCOUNTANT MEMBER AND SH. N.K. CHOUDHRY JUDICIAL MEMBER ITA NO.181(ASR)/2015 ASSESSMENT YEAR:2010-11 PAN: ABPFS4352G INCOME TAX OFFICER VS. M/S. S.L. ROAD CONSTRUCTION S WARD 3(3) SRINAGAR. BUDGRAM (KASHMIR) (APPELLANT) (RESPONDENT) APPELLANT BY:SH.RHUL DHWAN DR RESPONDENT BY: NONE DATE OF HEARING: 18/10/2016 DATE OF PRONOUNCEMENT: 18/10/2016 ORDER PER T.S. KAPOOR AM: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE LD. CIT(A) JAMMU DATED 29.01.2015 FOR THE ASSESSMENT YEAR 2010-11. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE BUT THE LD. COUNSEL FOR THE ASSESSEE HAD FILED ADJOURNMENT APPLICATION. HOW EVER IT WAS SEEN THAT THE TAX EFFECT INVOLVED IN PRESENT APPEAL OF THE REVENUE WAS LESS THAN RS.10 LACS. THEREFORE THE APPEAL CAN BE DISP OSED OFF IN THE ABSENCE OF ASSESSEE AS THE SAME IS NOT MAINTAINABL E IN VIEW OF CBDT INSTRUCTION NO.21 OF 2015 DATED 10.12.2015 AND THE REFORE THE ADJOURNMENT APPLICATION WAS REJECTED AND LD. DR WAS HEARD. 3. THE LD. DR RELIED UPON THE ORDER OF THE ASSESSIN G OFFICER. 2 4. HAVING HEARD THE LD. DR AND HAVING PERUSED THE M ATERIAL ON RECORD IT IS SEEN THAT THE TAX EFFECT INVOLVED IN THIS APPEAL IS LESS THAN RS.10 00 000/-. HENCE AS PER CBDT INSTRUCTION NO. 21 OF 2015 DATED 10 TH DEC. 2015 WHICH IS BINDING ON THE DEPARTMENT TH E DEPARTMENT IS PRECLUDED FROM FILING THE PRESENT APPEAL AS THIS I NSTRUCTION IS APPLICABLE RETROSPECTIVELY. THEREFORE IN OUR CONSIDERED OPINI ON THE SAID INSTRUCTION OF CBDT IS BINDING UPON THE DEPARTMENT AND THE PRES ENT APPEAL HAS BEEN FILED CONTRARY TO THE SAID INSTRUCTION ISSUED BY THE CBDT. ACCORDINGLY THE APPEAL FILED BY THE REVENUE IS DI SMISSED AS NOT MAINTAINABLE. 5. IN THE RESULT THE APPEAL FILED BY THE REVENUE I S DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 18/10 /2016. SD/- SD/- (N.K. CHOUDHRY) (T.S.KAPOOR) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 19/10/2016 /SKR/ COPY OF ORDER FORWARDED TO: 1. THE ASSESSEE: M/S. S.L. ROAD CONSTRUCTIONS SHAL INA BUDSGAM (KASHMIR) 2. THE ITO WARD 3(3) SGR. 3. THE CIT(A) JMMU 4. THE CIT JAMMU. 5. THE SR. DR ITAT ASR. TRUE COPY BY ORDER INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH: AMRITSAR.