I.T.O., Ward-1(3), Aligarh V. Sh. Kanhiya Lal Gupta, Aligarh

ITA 213/AGR/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 89215 (ITAT-AGRA)
• Duration Of Justice: 2 year(s) 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2015
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 26-08-2014
• Assessment Year: 2007-2008
• Appeal Filed On: 17-06-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: BELU SINHA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI G.C. GUPTA, VICE PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA NO.213/AGRA/ 2013 ASSESSMENT YEAR: 2007-08 INCOME TAX OFFICER, VS. SHRI KANHIYA LAL GUPTA, WARD 1(3), ALIGARH. PROP. M/S. SUPER STAR ELECTR ONICS, MAMU BHANJA, ALIGARH. (PAN ABPPG 0861 P). (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. BELU S INHA, SR. D.R. RESPONDENT BY : SHRI RAJENDRA SH ARMA, ADVOCATE DATE OF HEARING : 22.07.2015 DATE OF PRONOUNCEMENT : 24.07.2015 ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A), MUZAFFARNAGAR DATED 07.03.2013 FOR THE A.Y. 2007-08 . 2. AFTER HEARING THE LD. REPRESENTATIVES, WE NOTICE THAT SINCE THE TAX EFFECT IN THIS APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF TH E CIT(A) IS LESS THAN RS.3,00,000/-, THE SAME IS IN CONTRAVENTION OF C.B.D.T. CIRCULAR/I NSTRUCTION NO.3/2011 DATED 09.02.2011 WHICH FINDS STATUTORY FORCE UNDER THE PR OVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF ITA NO.213/AGRA/2013 A.Y. 2007-08 2 THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THA T APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT E XCEEDS RS.3,00,000/-. THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APP EAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINT AINABLE. 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 24.07.201 5) SD/- SD/- (G.C. GUPTA) (INTURI RAMA RAO) VICE PRESIDENT ACCOUN TANT MEMBER DATE: 24 TH JULY, 2015 PBN/* 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 ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA