I.T.O.-1(3), Agra V. Smt. Nutan Jain, Agra

ITA 229/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 7009 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 14-06-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 07-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R C TOMAR I T P
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI P.K. BANSAL, ACCOUNTANT MEMBER AND SHRI H.S. SIDHU, JUDICIAL MEMBER ITA NO. 229/AGRA/2010 ASSTT. YEAR : 2002-03 INCOME-TAX OFFICER, VS. SMT. NUTAN JAIN 1(3), AGRA. C/O VISHAL PAPERS, 6/23, HIND KI MANDI, AGRA. ITA NO. 231/AGRA/2010 ASSTT. YEAR : 2002-03 INCOME-TAX OFFICER, VS. SMT. RENU JAIN 1(3), AGRA. C/O VISHAL PAPERS, 6/23, HIND KI MANDI, AGRA. (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI VINOD KUMAR, JR. D.R. FOR RESPONDENT : SHRI R.C. TOMAR, I.T.P. ORDER PER H.S. SIDHU, J.M. : BOTH THESE APPEALS HAVE BEEN FIELD BY THE REVENUE A GAINST THE SEPARATE ORDERS OF THE CIT(A) DATED 23.03.2010. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE CAREFULL Y PERUSED THE MATERIAL ON RECORD AS WELL AS THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTE D THAT THE TAX EFFECT IN EACH OF THESE APPEALS FILED 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 20 08 DATED 15.05.2008 WHICH FINDS STATUTORY 2 FORCE UNDER THE PROVISIONS OF SECTION 268A OF THE I NCOME-TAX ACT, 1961. 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. THE PRESENT APPEALS, HAVING BEEN FILED IN CONTRAVENTION OF THE SAID INSTRUCTION, ARE, THEREFO RE, FOUND NOT MAINTAINABLE. IN THE FACTS AND CIRCUMSTANCES OF THE CASE, THE APPEALS FILED BY THE REVENUE ARE LIABLE TO BE DISMISSED AS NOT MAINTAINABLE. 3. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 14.06.2011. SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 14 TH JUNE, 2011 *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A) BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE ASSISTANT REGISTRAR TRUE COPY