I.T.O.-2(3), Agra V. Smt. Pushpa Bansa;, Agra

ITA 284/AGR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 6988 (ITAT-AGRA)
• Duration Of Justice: 1 year(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-06-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 21-06-2011
• Assessment Year: 2001-2002
• Appeal Filed On: 16-06-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: APPLICATION REJECTED
• 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. 283 & 284/AGRA/2010 ASSTT. YEAR :2000-2001 & 2001-02 INCOME-TAX OFFICER, VS. SMT. PUSHPA BANSAL, 2(3), AGRA. 16A, PRABHU NAGAR, JAIPUR HOUSE, AGRA. (PAN : ABSPB 3569 L) (APPELLANT) (RESPONDENT) FOR APPELLANT : SRI VINOD KUMAR, JR. D.R. FOR RESPONDENT : APPLICATION REJECTED. ORDER PER P.K. BANSAL, A.M. : THESE APPEALS HAVE BEEN FIELD BY THE REVENUE AGAI NST THE ORDERS OF THE CIT(A) DATED 31.03.2010. 2. WE HAVE HEARD THE LD. DR AND HAVE CAREFULLY PERU SED THE MATERIAL ON RECORD AS WELL AS THE ORDERS OF THE TAX AUTHORITIES BELOW. WE NOTED T HAT THE TAX EFFECT IN EACH OF THESE APPEALS FILED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS L ESS 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 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 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 2 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 21.06.2011. SD/- SD/- (H.S. SIDHU) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 21 ST 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