The ACIT/DCIT, Central Circle, Agra V. Sh. Manoj Kumar Goyal, Agra

ITA 102/AGR/2011

• Counselvise Citation: 10220314 RSA 2011
• Duration Of Justice: 10 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-03-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-03-2012
• Assessment Year: 1998-1999
• Appeal Filed On: 18-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR
• Assessee Lawyers: R C TOMAR I T P
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI A. L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 102/AGRA/2011 ASST. YEAR : 1998-99 A.C.I.T., CENTRAL CIRCLE, VS. SHRI MANOJ KUMAR G OYAL, AGRA. 16/108, LADLI KATRA, SHAHGANJ, AGRA. (PAN : ABCPG 3816 F) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SOHAIL AKHTAR, JR. DR RESPONDENT BY : SHRI R.C. TOMAR, ITP DATE OF HEARING : 14.03.2012 DATE OF PRONOUNCEMENT : 16.03.2012 ORDER PER BHAVNESH SAINI, J.M. : THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-II, AGRA DATED 17.01.2011 FOR THE ASSESSMENT YEAR 1998- 99, CHALLENGING THE ORDER OF THE LD. CIT(A) IN DELETING THE ADDITION OF RS.5,24,300/ - U/S. 68 OF THE IT ACT WITH DISALLOWANCE OF INTEREST THEREON. THE LD. CIT(A) FOUND THAT ISSUE IS COVERED BY THE ORDER OF THE TRIBUNAL AND ACCORDINGLY, ADDITION WAS DELETED. THIS APPEAL IS F ILED BY THE REVENUE BEFORE THE TRIBUNAL ON 18.04.2011. THE LD. COUNSEL FOR THE ASS ESSEE, THEREFORE, CONTENDED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS T HAN RS.3,00,000/- AND AS SUCH ITA NO. 102/AGRA/2011 2 INSTRUCTION NO. 3 OF 2011 DATED 09.02.2011 WOULD AP PLY. AS SUCH, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE. THE LD. DR DID NOT DISP UTE THE SAME. ON CONSIDERATION OF THE ABOVE FACTS, WE FIND THAT THE TAX EFFECT IN THE PRESENT DEPARTMENTAL APPEAL IS LESS THAN RS.3,00,000/-. SEC TION 268A OF THE IT ACT PROVIDES AS UNDER : FILING OF APPEAL OR APPLICATION FOR REFERENCE BY IN COME-TAX AUTHORITY. 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME-TAX AUTHORITIES, FIXI NG SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGUL ATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME-TAX AUTH ORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), AN INCOME-TAX AUTHORITY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSUE IN THE CA SE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHALL NOT PRECLUDE SUCH AUT HORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISS UE IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEA R; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER A SSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION F OR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO T HE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), IT SHALL NOT BE LAWFUL FOR AN ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEND THAT THE INCOME-TAX AUTHORITY HAS ACQUIESCE D IN THE DECISION ON THE DISPUTED ISSUE BY NOT FILING AN APPEAL OR APPLI CATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH A PPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INSTRUCTIONS OR DI RECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH S UCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NOT FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL O R APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB-SECTION (1) ITA NO. 102/AGRA/2011 3 AND THE PROVISIONS OF SUB-SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY. THE REVENUE IN PURSUANCE OF THE ABOVE PROVISIONS I SSUED INSTRUCTION NO. 3 OF 2011 ON DATED 09.02.2011, WHEREBY IT WAS DIRECTED T HAT THE DEPARTMENTAL APPEAL SHALL NOT BE FILED BEFORE THE TRIBUNAL IN THE INCOM E-TAX MATTER IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONETARY LIMIT OF RS.3,0 0,000/-. THESE INSTRUCTIONS ARE APPLICABLE TO THE PRESENT DEPARTMENTAL APPEAL, WHIC H WAS FILED AFTER THE ISSUE OF THESE INSTRUCTIONS. CONSIDERING THE ABOVE FACTS, WE ARE OF THE VIEW THAT THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE HAVING LOW TAX EFFECT, WHICH IS FILED IN CONTRAVENTION OF CBDT CIRCULAR ABOVE. THE DEPARTMEN TAL APPEAL IS ACCORDINGLY, DISMISSED, BEING NOT MAINTAINABLE. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISMIS SED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY