R.M.Pachori ,HUF., Agra V. I.T.O.1(3), Agra

CO 58/AGR/2010

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 6028 (ITAT-AGRA)
• Duration Of Justice: 10 month(s) 17 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 06-07-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-07-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 19-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 224/AGRA/2010 ASSTT. YEAR : 2002-03 INCOME-TAX OFFICER 1(3), AGRA. VS. DR. R.M. PACHA URI, HUF, 1/55, DELHI GATE, AGRA.(PAN AAIHR 3699 J) C.O. NO.58/AGRA/2010 (IN ITA NO. 224/AGRA/2010) ASSTT. YEAR : 2002-03 DR. R.M. PACHAURI, HUF, VS. INCOME-TAX OFFICER, 1/55, DELHI GATE, AGRA. 1(3), AGRA. (APPELLANT) (RESPONDENT) FOR REVENUE : SHRI VINOD KUMAR, JR. D.R. FOR ASSESSEE : SHRI MRADUL PATHAK, C.A. ORDER PER P.K. BANSAL, A.M. : THE APPEAL BY THE REVENUE AND CROSS BY ASSESSEE OBJ ECTION HAVE BEEN FIELD BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) DATED 23.03 .2010. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y PERUSED THE MATERIAL ON RECORD AS WELL AS THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTE D THAT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THA N RS.2,00,000/- AND THE SAME IS IN CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME- TAX ACT, 1961. THE CLAUSE NO.3 OF THE SAID 2 C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS RS.2 L ACS. THE PRESENT APPEAL, HAVING BEEN FILED IN CONTRAVENTION OF THE SAID INSTRUCTION, IS, THEREFOR E, FOUND NOT MAINTAINABLE. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. 3. DURING THE COURSE OF HEARING, THE LEARNED AR MAD E A STATEMENT THAT THE ASSESSEE WISHES TO WITHDRAW THE PRESENT CROSS OBJECTION. AN ENDORSE MENT TO THIS EFFECT HAS ALSO BEEN MADE BY LD. AR. THE LD. DR HAS NO OBJECTION ON THE REQUEST OF THE LD. AR. WE, THEREFORE, DISMISS THE CROSS OBJECTION OF ASSESSEE AS WITHDRAWN. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE AND T HE CROSS OBJECTION FILED BY ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06.07.2011. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 6 TH JULY, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY