I.T.O. -Ward-2(2), Farrukhabad V. Shri Rajesh Kumar Kapoor, Farrukhabad

ITA 291/AGR/2011

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 7692 (ITAT-AGRA)
• Duration Of Justice: 8 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2012
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 16-04-2012
• Assessment Year: 2008-2009
• Appeal Filed On: 08-08-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SOHAIL AKHTAR
• Keywords: Additional evidence; Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI A.L. GEHLOT, ACCOUNTANT MEMBER ITA NO. 291/AGRA/2011 ASSTT. YEAR : 2008-09 INCOME-TAX OFFICER, VS. SHRI RAJESH KUMAR KAPOOR , WARD 2(2), FARRUKHABAD. 2/175, KHATRANA, FARRUK HABAD. (PAN : ABXPK 6458 N) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SOHAIL AKHTAR, JR. D.R. RESPONDENT BY : NONE DATE OF HEARING : 16.04.2012 DATE OF PRONOUNCEMENT OF ORDER : 20.04.2012 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GHAZIABAD DATED 25.05.2011 FOR THE ASSESSMENT YEAR 2008-09. IN THIS APPEAL, THE REVENUE CHALLENGED THE ORDER OF LD. CIT(A) IN DELET ING THE ADDITION OF RS.2,55,000/- ON ACCOUNT OF INTEREST NOT CHARGED ON LOAN GIVEN TO SMT. NALINI KAPOOR, DELETION OF ADDITION OF RS.2,63,759/- ON AC COUNT OF MARRIAGE EXPENSES AND CONSIDERING THE ADDITIONAL EVIDENCE. 2. ON CONSIDERATION OF THE ABOVE GROUNDS AND PERUSA L OF THE ORDERS OF THE AUTHORITIES BELOW, WE ARE OF THE VIEW THAT THE APPE AL OF THE REVENUE IS NOT ITA NO. 291/AGRA/2011 2 MAINTAINABLE. THE LD. DR ADMITTED THAT THE TAX EFFE CT IN THE DEPARTMENTAL APPEAL IS BELOW RS.3,00,000/- ON THE ABOVE GROUNDS OF APPEAL RAISED BY THE REVENUE. SECTION 268A OF THE IT ACT PROVIDES AS UNDER : FILING OF APPEAL OR APPLICATION FOR REFERENCE BY IN COME-TAX AUTHORITY. 268A. (1) THE BOARD MAY, FROM TIME TO TIME, ISSUE ORDERS, INSTRUCTIONS OR DIRECTIONS TO OTHER INCOME-TAX AUTHORITIES, FIXI NG SUCH MONETARY LIMITS AS IT MAY DEEM FIT, FOR THE PURPOSE OF REGUL ATING FILING OF APPEAL OR APPLICATION FOR REFERENCE BY ANY INCOME-TAX AUTH ORITY UNDER THE PROVISIONS OF THIS CHAPTER. (2) WHERE, IN PURSUANCE OF THE ORDERS, INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), AN INCOME-TAX AUTHORI TY HAS NOT FILED ANY APPEAL OR APPLICATION FOR REFERENCE ON ANY ISSU E IN THE CASE OF AN ASSESSEE FOR ANY ASSESSMENT YEAR, IT SHALL NOT PREC LUDE SUCH AUTHORITY FROM FILING AN APPEAL OR APPLICATION FOR REFERENCE ON THE SAME ISSUE IN THE CASE OF (A) THE SAME ASSESSEE FOR ANY OTHER ASSESSMENT YEA R; OR (B) ANY OTHER ASSESSEE FOR THE SAME OR ANY OTHER A SSESSMENT YEAR. (3) NOTWITHSTANDING THAT NO APPEAL OR APPLICATION F OR REFERENCE HAS BEEN FILED BY AN INCOME-TAX AUTHORITY PURSUANT TO T HE ORDERS OR INSTRUCTIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1), IT SHALL NOT BE LAWFUL FOR AN ASSESSEE, BEING A PARTY IN ANY APPEAL OR REFERENCE, TO CONTEND THAT THE INCOME-TAX AUTHORITY HAS ACQUIESCE D IN THE DECISION ON THE DISPUTED ISSUE BY NOT FILING AN APPEAL OR AP PLICATION FOR REFERENCE IN ANY CASE. (4) THE APPELLATE TRIBUNAL OR COURT, HEARING SUCH A PPEAL OR REFERENCE, SHALL HAVE REGARD TO THE ORDERS, INSTRUC TIONS OR DIRECTIONS ISSUED UNDER SUB-SECTION (1) AND THE CIRCUMSTANCES UNDER WHICH SUCH APPEAL OR APPLICATION FOR REFERENCE WAS FILED OR NO T FILED IN RESPECT OF ANY CASE. (5) EVERY ORDER, INSTRUCTION OR DIRECTION WHICH HAS BEEN ISSUED BY THE BOARD FIXING MONETARY LIMITS FOR FILING AN APPEAL O R APPLICATION FOR REFERENCE SHALL BE DEEMED TO HAVE BEEN ISSUED UNDER SUB-SECTION (1) AND THE PROVISIONS OF SUB-SECTIONS (2), (3) AND (4) SHALL APPLY ACCORDINGLY. ITA NO. 291/AGRA/2011 3 3. THE CBDT IN PURSUANCE OF THE ABOVE PROVISIONS IS SUED CIRCULAR/INSTRUCTION NO. 03/2011 ON DATED 09.02.2011 PRESCRIBING THEREIN THAT THE DEPARTMENT SHALL NOT PREFER APPEAL BEFORE THE TRIBUNAL IF THE TAX EFFECT DOES NOT EXCEED RS.3,00,000/-. THE PRESENT DEPARTMENTAL APPEAL IS FILED ON 08.08.2 011. THEREFORE, THE ABOVE INSTRUCTION IS APPLICABLE TO THE DEPARTMENTAL APPEA L. ADMITTEDLY, THE TAX EFFECT IS LESS THAN RS.3,00,000/- IN THE DEPARTMENTAL APPEAL AND NOTHING IS PROVIDED AS TO WHICH ADDITIONAL EVIDENCE HAS BEEN CONSIDERED. THER EFORE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND IS ACCORDINGLY DISMISSED. 4. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A.L. GEHLOT) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER *AKS/- COPY OF THE ORDER FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT(A), CONCERNED BY ORDER 4. CIT, CONCERNED 5. DR, ITAT, AGRA 6. GUARD FILE SR. PRIVATE SECRETARY TRUE COPY