Asstt. C.I.T.-3, Mathura V. Dr. Vipin Kumar, Mathura

ITA 150/AGR/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 6741 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 24-06-2010
• Assessment Year: 2004-2005
• Appeal Filed On: 13-05-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: R C SHARMA
• Assessee Lawyers: M M AGARWAL
• Keywords: Tax effect
• Section: 268A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI R.K. GUPTA, JUDICIAL MEMBER AND SHRI P.K. BANSAL, ACCOUNTANT MEMBER ITA NOS.146 & 150/AGR/2010 ASST. YEARS: 2003-04 & 2004-05 ASSTT. C.I.T. - 3, VS. SHRI (DR.) VIPIN KUMAR, MATHURA. PROP. M/S. VIPIN NURSING HOME, KRISHNA NAGAR, MATHURA. (PAN : ABIPK 9696 G). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI R.C. SHARMA, JR. D.R. RESPONDENT BY : SHRI M.M. AGARWAL, C.A. ORDER PER BENCH: THIS APPEALS HAVE BEEN FIELD BY THE REVENUE AGAINST THE SEPARATE ORDERS OF THE CIT(A) DATED 09.03.2010 & 10.03.2010 RESPECTIVELY. 2. WE NOTED THAT THE TAX EFFECT IN THESE APPEALS FI LED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) IS LESS THAN 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 SAME IS, THEREFOR E, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT AP PEAL 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 APPEALS FILED BY THE REVENUE ARE N OT MAINTAINABLE AND THE SAME ARE DISMISSED AS NOT MAINTAINABLE. 2 ITA NOS.146 & 150/AGR/2010 ASST. YEARS: 2003-04 & 2004-05 3. IN THE RESULT, APPEALS FILED BY THE REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 23.07.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 23 RD JULY, 2010. 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