A.C.I.T.-6, Jhansi V. Sh. Kailash Narain Gupta, Jhansi

ITA 399/AGR/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 0358 (ITAT-AGRA)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-02-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 28-02-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 17-08-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KK MISHRA
• Assessee Lawyers: NAVIN GARGH
• Keywords: Question of law; 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. 399/AGRA/2012 ASSTT. YEAR : 2006-07 A.C.I.T. 6, JHANSI. VS. SHRI KAILASH NARAIN G UPTA, OPP. MEDICAL COLLEGE, JHANSI. (PAN: AASPG 9316K) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI K.K. MISHRA, JR. D.R. RESPONDENT BY : SHRI NAVIN GARGH, ADVOCATE DATE OF HEARING : 28.02.2013 DATE OF PRONOUNCEMENT OF ORDER : 28.02.2013 ORDER PER BHAVNESH SAINI, J.M.: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A)-II, AGRA DATED 20.04.2010 FOR THE ASSESSMENT YEAR 2006- 07, CHALLENGING THE DELETION OF VARIOUS ADDITIONS ON MERITS, LIKE BENAMI INVESTM ENT, DEVELOPMENT EXPENSES AND DISALLOWANCE OF VARIOUS EXPENSES. 2. THE LD. COUNSEL FOR THE ASSESSEE AT THE OUTSET S UBMITTED THAT THE TAX EFFECT IN THE DEPARTMENTAL APPEAL ON ALL THE GROUNDS IS LESS THAN RS.3,00,000/-. THEREFORE, THE APPEAL OF THE REVENUE IS NOT MAINTAINABLE AS WA S FILED AGAINST THE INSTRUCTION OF THE CBDT. ACCORDING TO THE CBDT INSTRUCTION NO. 03/2011 DATED 09.02.2011, IT ITA NO. 399/AGRA/2012 2 IS DIRECTED BY THE BOARD THAT THE DEPARTMENTAL APPE AL WOULD NOT BE FILED BEFORE THE APPELLATE TRIBUNAL IF THE TAX EFFECT IN THE DEPARTM ENTAL APPEAL WOULD NOT EXCEED THE LIMIT OF RS.3,00,000/-. ADMITTEDLY, THE TAX EFF ECT IN THE DEPARTMENTAL APPEAL IS LESS THAN RS.3,00,000/- AND THE APPEAL OF THE DEPAR TMENT IS FILED IN THE OFFICE OF THE TRIBUNAL ON 17.08.2012. THEREFORE, PRESENT CIRCULAR WOULD APPLY AGAINST THE REVENUE. THE LD. DR DID NOT DISPUTE THAT THE TAX EF FECT IS BELOW RS.3,00,000/- IN THE PRESENT DEPARTMENTAL APPEAL. NO QUESTION OF LAW ARISES IN THE PRESENT DEPARTMENTAL APPEAL AND NO NOTIFICATION OR CIRCULAR HAS BEEN CHALLENGED. THE ADDITIONS HAVE BEEN DELETED ON MERITS ONLY. THEREFO RE, THE DEPARTMENTAL APPEAL IS NOT MAINTAINABLE AND IS, ACCORDINGLY, DISMISSED AS SUCH. 3. IN THE RESULT, THE DEPARTMENTAL APPEAL IS DISMIS SED. 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