I.T.O.-3(2), Mathura V. Sh. Kishan Prasad Agrawal, Mathura

ITA 232/AGR/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 0447 (ITAT-AGRA)
• Duration Of Justice: 2 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 23-07-2010
• Assessment Year: 1998-1999
• Appeal Filed On: 07-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: M M AGARWAL
• Keywords: Tax effect

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 NO.285/AGR/2009 ASST. YEAR: 1998-99 INCOME-TAX OFFICER 3(1), VS. M/S DEENA NATH NA RENDRA KUMAR HUF MATHURA. 16, JAGANNATHPURI, MATHURA. (PAN : AAAHD 5558 H). ITA NO.232/AGR/2010 ASST. YEAR: 1998-99 INCOME-TAX OFFICER 3(2), VS. SHRI KISHAN PRASA D AGRAWAL, MATHURA. PROP. RAMAYAN PRESS, 823, VRINDABAN GATE, MATHURA. (PAN : AAWPA 0884 G). ITA NO.187/AGR/2010 ASST. YEAR: 2004-05 A.C.I.T. - 3, VS. DR. AVADHESH AGARWAL, MATHURA. C/O. M/S BRIJ NURSING HOME, CHOWKI BAGH BAHADUR, MATHURA. (PAN : ABGPA 3375 H). (APPELLANTS) (RESPONDENTS) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : SHRI M.M. AGARWAL, C.A. ORDER PER BENCH : THESE APPEALS HAVE BEEN FIELD BY THE REVENUE AGAINS T THREE SEPARATE ORDERS OF THE CIT(A) DATED 29.04.2009, 25.03.2010 & 12.03.2010 RESPECTIV ELY. 2 2. WE NOTED THAT THE TAX EFFECT IN THESE APPEALS FI LED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) ARE 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. 3. IN THE RESULT, ALL THE THREE APPEALS FILED BY TH E REVENUE ARE DISMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 27.08.2010). SD/- SD/- (R.K. GUPTA) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: AGRA DATE: 27 TH AUGUST, 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