ITO, Agra V. Smt. Savitri Devi, Agra

ITA 264/AGR/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 2489 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 8 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-03-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 01-03-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 18-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N AGARWAL
• 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.264/AGR/2009 ASST. YEAR: 2001-02 INCOME TAX OFFICER 1(1), VS. SMT. SAVITRI DEVI, AGRA. 65, NORTH VIJAI NAGAR COLONY, AGRA. (PAN : AAMPD 8365 K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI VINOD KUMAR, JR. D.R. RESPONDENT BY : SHRI P.N. AGARWAL, ADVOCATE ORDER PER BENCH : THE REVENUE HAS FILED THE PRESENT APPEAL AGAINST TH E ORDER DATED 23.03.2009 PASSED BY THE CIT(A). 2. AT THE TIME OF HEARING, THE LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT THE TAX EFFECT IN THE APPEAL FILED BY THE REVENUE IS LESS THAN ` 2,00,000/-. THE LD. D.R. HAS NOT RAISED ANY SERIOUS OBJECTION ON THE STATEMENT MADE BY THE LD. COUNSEL FOR THE ASSESSEE. 3. 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 2 OF THE CASE, THE APPEAL FILED BY THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED AS NOT MAINTAINABLE. 4. IN THE RESULT, APPEAL FILED BY THE REVENUE IS DI SMISSED. (ORDER PRONOUNCED IN THE OPEN COURT ON 01.03.2011 ). SD/- SD/- (P.K. BANSAL) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: AGRA DATE: 1 ST MARCH, 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