I.T.O.- 1(1), Agra V. Sh. Sushil kumar Gupta, Agra

ITA 129/AGR/2010

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0354 (ITAT-AGRA)
• Duration Of Justice: 9 year(s) 12 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Department
• Bench Allotted: SMC
• Next Hearing Date: 03-08-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 04-05-2010
• Court: TRIBUNAL
• Assessee Lawyers: TUSHAR BANSAL
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, SMC, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NO.129/AGR/2010 ASST. YEARS: 2002-03 THE INCOME-TAX OFFICER-1(1), VS. SHRI SUSHIL KUMAR GUPTA, AGRA. PROP. M/S. DHARAM PAL SUSHIL KUMAR, 120, NEW VAIJAY NAGAR COLONY, AGR A (PAN : ABVPG 6085 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : SHRI TUSHAR BANSAL, C.A. ORDER THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 15.02.2010. 2. I NOTED THAT THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LESS THAN RS.2,00,000/- AND THE SAME IS I N CONTRAVENTION OF C.B.D.T. INSTRUCTION NO.5 OF 2008 DATED 15.05.2008 WHICH FINDS STATUTORY FORC E UNDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID 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. THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 01.09.2010 ). SD/- (P.K. BANSAL) ACCOUNTANT MEMBER PLACE: AGRA DATE: 1 ST SEPTEMBER, 2010. 2 PBN/* COPY OF THE ORDER FORWARDED TO: 1. APPELLANT 2. RESPONDENT BY ORDER 3. CIT CONCERNED 4. CIT (APPEALS) CONCERNED 5. DR, ITAT, AGRA BENCH, AGRA 6. GUARD FILE ASSIST ANT REGISTRAR INCOME-TAX APPELLATE TRIBUNAL, AGRA TRUE COPY