I.T.O., Ward-2(2), Farrukhabad V. Smt. Vijai Laxmi Prop., Farrukhabad

ITA 212/AGR/2013

• Counselvise Citation: [2013] 140 COUNSELVISE.COM (IT) 67425 (ITAT-AGRA)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 12-08-2013
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Keywords: Question of law; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 212 /AGRA/ 2013 ASSESSMENT YEAR 2007-08 INCOME TAX OFFICER, VS. SMT. VIJAY LAXMI PROP. M /S SAI WARD-2(2), FARRUKHABAD FILLING STATION, KAMALGAN J, FARRUKHABAD (PAN ABQPL 7275 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : SHRI SAHIB P. SATSANGEE, C.A. DATE OF HEARING : 12.08.2013 DATE OF PRONOUNCEMENT : 14.08.2013 ORDER PER BHAVNESH SAINI, JUDICIAL MEMBER THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), MUZAFFARNAGAR DATED 08.03.2013 FOR A.Y. 200 7-08, CHALLENGING THE ORDERS OF LD. CIT(A) IN DELETING THE ADDITION OF RS .8,74,492/- AS UNEXPLAINED LIABILITY IN THE ACCOUNT OF AGRA DEVELOPMENT AUTHOR ITY (ADA), AGRA AND IN DELETING THE ADDITION OF RS.29,400/- BEING INCOME F ROM OTHER SOURCES INSTEAD OF AGRICULTURAL INCOME. 2. LD. COUNSEL FOR THE ASSESSEE, AT THE OUTSET, SUB MITTED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.3 ,00,000/-, THEREFORE, ITA NO.212 /AGRA/2013 A.Y. 2007-08 2 DEPARTMENTAL APPEAL IS FILED IN VIOLATION OF C.B.D. T. CIRCULAR, THEREFORE, APPEAL OF THE REVENUE IS NOT MAINTAINABLE AND IS LI ABLE TO BE DISMISSED. 3. LD. D.R. HAS NOT OPPOSED THE SUBMISSION OF LD. C OUNSEL FOR THE ASSESSEE. 4. THE C.B.D.T. IN INSTRUCTION NO. 3 OF 2011, DATE D 09.02.2011 HAS DIRECTED THAT DEPARTMENTAL APPEAL SHOULD NOT BE FIL ED BEFORE THE TRIBUNAL IF THE TAX EFFECT DOES NOT EXCEED RS.3,00,000/-. THE P RESENT DEPARTMENTAL APPEAL IS FILED ON 13.06.2013 IN THE OFFICE OF THE TRIBUNAL, THEREFORE, ABOVE CIRCULAR APPLY TO THE DEPARTMENTAL APPEAL. ADMITTED LY, THE TAX EFFECT IS BELOW RS.3,00,000/- IN THE DEPARTMENTAL APPEAL AND NO QUESTION OF LAW IS INVOLVED. NO CONSTITUTIONAL VALIDITY OF ANY PROVISI ON OF LAW OR BOARD CIRCULAR HAS BEEN CHALLENGED. THE DEPARTMENTAL APPE AL IS, THEREFORE, FILED IN VIOLATION OF ABOVE C.B.D.T. CIRCULAR. THEREFORE, TH E APPEAL OF THE REVENUE IS NOT MAINTAINABLE. 5. IN THE RESULT, DEPARTMENTAL APPEAL OF THE REVENU E IS DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT.) SD/- SD/- (A.L. GEHLOT) (BHAVN ESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ ITA NO.212 /AGRA/2013 A.Y. 2007-08 3 COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT (APPEALS) CONCERNED 4. CIT CONCERNED 5. D.R., ITAT, AGRA BENCH, AGRA 6. GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY