ITO, Mathura V. Shri Udaiveer singh, Mathura

ITA 257/AGR/2009

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 0318 (ITAT-AGRA)
• Duration Of Justice: 9 year(s) 11 month(s) 3 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 16-05-2019
• Appeal Filed By: Department
• Bench Allotted: DB
• Next Hearing Date: 01-02-2011
• Assessment Year: 1990-1991
• Appeal Filed On: 12-06-2009
• Court: TRIBUNAL
• Assessee Lawyers: SHARAT CHANDRA
• 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.257/AGR/2009 ASST. YEAR: 1990-91 INCOME-TAX OFFICER 3(4), VS. SHRI UDAIVEER SIN GH, MATHURA. 1967, DAMPIER NAGAR, MATHURA. (PAN : NOT MENTIONED). (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : SHRI SHARAT CHANDRA, C.A. ORDER PER H.S. SIDHU : THIS APPEAL HAS BEEN FIELD BY THE REVENUE AGAINST T HE ORDER OF THE CIT(A) DATED 20.03.2009 FOR THE ASSESSMENT YEAR 1990-91.. 2. WE NOTED THAT THE TAX EFFECT IN THIS APPEAL FILE D BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS LES THAN ` 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 U NDER THE PROVISIONS OF SECTION 268A OF THE INCOME-TAX ACT, 1961. THE SAME IS, THEREFORE, NOT MAINTAINABLE. THE CLAUSE NO.3 OF THE SAID C.B.D.T. INSTRUCTION HAS MADE IT CLEAR THAT APPEAL BEFORE THE TRIBUNAL BY THE REVENUE WILL HENCEFORTH BE FILED WHERE TAX EFFECT EXCEEDS ` 2 LACS. THEREFORE, IN THE CIRCUMSTANCES AND FACTS OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 2 ITA NO.257/AGR/2009 ASST. YEAR: 1990-91 3. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 1 ST FEBRUARY, 2011). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 1 ST FEBRUARY, 2011 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