The Dy. C.I.T., Central Circle, Agra V. Simpkins School, Agra

ITA 351/AGR/2010

• Counselvise Citation: 35120314 RSA 2010
• Duration Of Justice: 1 year(s) 3 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-11-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 15-11-2011
• Assessment Year: 2002-2003
• Appeal Filed On: 05-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A K SHARMA
• Keywords: Tax effect

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI B.P. JAIN, ACCOUNTANT MEMBER ITA NO. 350 & 351/AGRA/2010 ASSTT. YEAR : 1999-2000 & 2002-03 D.C.I.T., CENTRAL CIRCLE, AGRA VS. SIMPKINS SCHO OL, MARUTI ESTATE, BODLA, AGRA (PAN : AABAS 8932 P) (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI A.K. SHARMA, JR. D.R. FOR RESPONDENT : SHRI DEEPENDRA MOHAN, C.A. DATE OF HEARING : 15.11.2011 DATE OF PRONOUNCEMENT : 15.11.2011 ORDER PER BENCH: THE REVENUE HAS FILED THE PRESENT APPEALS AGAINST T HE IMPUGNED ORDERS DATED 24.05.2010 OF LD. CIT(A)-II, AGRA FOR ASSESSMENT YEARS 1999-20 00 AND 2002-03. 2. WE HAVE HEARD BOTH THE PARTIES AND HAVE PERUSED THE RECORD. DURING THE COURSE OF HEARING, WE NOTED THAT THE TAX EFFECT INVOLVED IN E ACH OF THESE APPEALS FILED BY THE REVENUE AGAINST THE ORDERS OF THE CIT(A) IS LES THAN RS.2,0 0,000/- AND, THUS, THE SAME HAVE BEEN FILED 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 , THEREF ORE, FOUND NOT MAINTAINABLE. IN THE FACTS AND ITA NO. 350 & 351/AGRA/2010 2 CIRCUMSTANCES OF THE CASES, BOTH 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 15.11.2011. SD/- SD/- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 15 TH NOVEMBER, 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